Development of Bantuan Operasional Sekolah (BOS) to Improve the Quality of Education in Primary Schools
DOI:
https://doi.org/10.55927/ijsd.v4i5.664Keywords:
BOS Funds, School Management, and RKASAbstract
The BOS Fund plays an important role in supporting primary education funding. This study focuses on evaluating the management and optimization of the BOS Fund at SDN 187 Pinrang, as well as identifying the challenges faced and the solutions implemented. The method used is qualitative descriptive through a combination of in-depth interviews and analysis of the 2025 RKAS document. The findings show that fund management has followed the financial management cycle in accordance with Permendikbudristek Number 63 of 2023, which includes planning, implementation, administration, reporting, and accountability. The funds are used for education, teacher training, facility improvements, and extracurricular activities. Existing challenges include delays in distribution, low understanding of digital technology, and limitations in revising the RKAS. Schools address these issues through training, collaboration with relevant agencies, and involving committees. In conclusion, the management of BOS funds is going well, but there is still a need for improvement in technology implementation and stakeholder involvement
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