Analysis of the Effectiveness of Management of School Operational Assistance Funds in Elementary Schools

Abstract

The study discusses the effectiveness of the management of the School Operational Assistance Fund (BOS) at the Elementary School in district of Randublatung, Blora district, Central Java, with a focus on transparency, accountability, and efficiency of the use of funds. The article outlines how the Indonesian government through regulation ensures the allocation of funds for education, including the minimum percentage allocated from national and regional spending. The funds are allocated to the school's infrastructure and operating costs. The research method used is the mixed method, which combines quantitative and qualitative approaches. The study chose a sequential model that explains how accountability and transparency affect the effectiveness of the management of BOS funds. Data was collected through live interviews, questionnaires, and documentation. The results of the research showed that the management of the BOS fund in Elemntary School in the district of Randublatung showed a high efficiency reviewed of its transparency and accountability. The planning and organizational procedures are carried out carefully, with reference to official documents and the needs of the school. Activities are implemented according to the plan, and monitoring is carried out regularly by the BOS team as well as the educational service. Validity and reliability tests of research instruments show that all question items are valid and reliable. Classical assumption tests show that data has a normal distribution. In conclusion, this article presents evidence that transparency and accountability influence the effectiveness of the management of BOS funds in primary schools in the district of Randublatung. These findings can be a benchmark for stakeholders in improving the management of education funds to national education goals.