Optimalisasi Dana BOS dalam Meningkatkan Kualitas Pendidikan di SDN 2 Padasuka

Authors

  • Selvina Yunnita Sari Universitas Negeri Semarang
  • Muhammad Farisy Ammaryafi Universitas Negeri Semarang
  • Yanuar Akbar Muhammad Hamzah Universitas Negeri Semarang
  • Tegar Wahyu Hidayat Universitas Negeri Semarang

DOI:

https://doi.org/10.61722/jmia.v2i3.4741

Keywords:

BOS Fund; school management; RKAS

Abstract

BOS Funds are an important instrument in supporting basic education financing. This study aims to analyze the management and optimization of BOS Funds at SDN 2 Padasuka and identify the obstacles and solutions applied. The approach used is descriptive qualitative through in-depth interviews and analysis of RKAS 2024 documents. The results of the study indicate that fund management has followed the financial management cycle according to Permendikbudristek Number 63 of 2023, including planning, implementation, administration, reporting, and accountability. Funds are used for learning, teacher training, improving facilities, and developing extracurricular activities. The obstacles faced include late disbursement, low digital literacy, and limited flexibility in revising RKAS. The school overcomes this through training, coordination with agencies, and committee involvement. In conclusion, BOS Fund management is quite optimal but still requires strengthening in the use of technology and the participation of stakeholders.

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Published

2025-05-24

Issue

Vol. 2 No. 3 (2025): Juni

Section

Articles

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