ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DI UPT SDN 386 GRESIK
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Abstract
The management of School Operational Assistance (BOS) funds plays a crucial role in ensuring the continuity and quality of basic education services in Indonesia. This study aims to analyze the management of BOS funds at UPT SDN 386 Gresik, focusing on aspects of planning, disbursement, utilization, and reporting. Using a descriptive qualitative approach, data were collected through observation, in-depth interviews, and documentation. The findings reveal that although the BOS fund management generally follows official technical guidelines, several challenges remain, such as delays in fund disbursement, limited involvement of school committees in decision-making, and incomplete financial reportingparticularly regarding asset documentation. The utilization of BOS funds is mainly directed toward priority activities such as library development, teacher training, and learning activities. This study recommends strengthening the managerial capacity of school staff, increasing stakeholder participation, and improving regulatory-based financial reporting as strategic steps to optimize the effectiveness of BOS funds in supporting the achievement of national education goals.
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References
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