ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENINGKATKAN MUTU PENDIDIKAN DI SMP NEGERI 6 SUDIMORO

Abstract

This study aims to conduct an in-depth analysis of the management of School Operational Assistance (BOS) funds in improving the quality of education at SMP Negeri 6 Sudimoro. The main focus of this study is on the planning, implementation, monitoring, and evaluation of BOS fund utilization. In addition, this study seeks to identify the extent to which BOS fund management contributes to improving educational facilities and infrastructure, the quality of the learning process, and the quality of human resources within the school. This study employed a qualitative approach using a descriptive method. Data were collected through interviews with the school principal, BOS treasurer, and school administrative staff, as well as through a documentary study of BOS fund accountability reports. Data were analyzed through data reduction, data presentation, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings indicate that BOS fund management at SMP Negeri 6 Sudimoro has complied with the applicable technical guidelines, from the planning stage involving various stakeholders to transparent implementation and periodic accountability reporting. BOS funds have made a significant contribution to improving the quality of education. Nevertheless, several challenges remain, including limited funding for continuous teacher capacity development programs and the suboptimal use of technology in school financial management. Overall, BOS fund management plays a strategic role in supporting the improvement of educational quality at SMP Negeri 6 Sudimoro. However, innovative budget planning, human resource capacity building, and continuous supervision are necessary to further optimize the effectiveness of BOS fund utilization in the future.