Efektivitas Sistem Pengelolaan Dana Bantuan Operasional Sekolah (BOS) dalam Meningkatkan Mutu Pendidikan Periode 2024-2025: Studi Sekolah Dasar Katolik Nageoga, Kabupaten Nagekeo

Maria Rayneldis Sena; Nursalam Nursalam; Adriana Rodrina Fallo; Melkisedek N. B. C Neolaka

doi:10.30640/ekonomika45.v13i2.5925

Authors

Maria Rayneldis Sena Universitas Nusa Cendana
Nursalam Nursalam Universitas Nusa Cendana
Adriana Rodrina Fallo Universitas Nusa Cendana
Melkisedek N. B. C Neolaka Universitas Nusa Cendana

DOI:

https://doi.org/10.30640/ekonomika45.v13i2.5925

Keywords:

Bos Fund Management, Education Quality, Educational Management, Effectiveness, School Operational Funding

Abstract

This study aims to analyze the effectiveness of the School Operational Assistance (BOS) fund management system in improving the quality of education at Nageoga Catholic Elementary School, Nagekeo Regency, East Nusa Tenggara Province during the 2024–2025 period. This research employed a qualitative approach with a descriptive case study design. Data were collected through interviews, observations, and documentation involving purposively selected informants consisting of the principal, school treasurer, teachers, school committee members, parents, and the foundation chairperson. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing, while data validity was ensured through source and technique triangulation. The results indicate that the management of BOS funds at Nageoga Catholic Elementary School has been relatively effective through managerial functions including planning, organizing, actuating, and controlling. The utilization of funds has referred to the School Activity and Budget Plan (RKAS) and has been administratively recorded through the ARKAS application and General Cash Book (BKU). BOS funds contribute to supporting learning activities, paying non-civil servant teacher honoraria, and financing school operational activities, with students’ learning achievement reaching an average score of 80.7%, categorized as good. However, the effectiveness has not been fully optimal due to limitations in educational facilities and infrastructure, including insufficient textbooks, classroom facilities, and learning media. Therefore, optimizing fund allocation, strengthening supervision, and increasing government support are necessary to further improve educational quality.

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