ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DI UPT SDN 386 GRESIK
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Abstract
Education is the main pillar in developing the quality of human resources, which is always changing following technological and cultural developments. Education not only aims to develop individuals, but also to build national character. In this context, education funding plays an important role in creating a quality learning environment. This article examines the management of School Operational Assistance Funds (BOS) at UPT SDN 386 Gresik, including planning, distribution, use and reporting of funds. Even though BOS funds have been provided to support school operational costs, there are still challenges in optimal implementation. This research uses a descriptive qualitative approach which aims to explain various conditions, situations or variables that are the object of research. Data collection methods use observation, interviews and documentation. Next, the data obtained was analyzed using qualitative descriptive analysis. This research aims to evaluate how planning and reporting of BOS funds is carried out, as well as identifying factors that influence the management of these funds. It is hoped that the research results can provide insight for policy makers to improve the quality of education in Indonesia
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References
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