Manajemen Penggunaan Dana Bantuan Operasional Sekolah (BOS) Dalam Meningkatkan Mutu Pembelajaran Tahun Ajaran 2025/2026

Abstract

This study aims to describe the management of the School Operational Assistance Fund (BOS) in improving the quality of learning. The study focuses on the management process of BOS funds, which includes planning, implementation, and supervision and evaluation at the school level. The research employed a qualitative approach with a descriptive method to obtain an in-depth understanding of BOS fund management practices in real educational settings. The research subjects included the principal, the BOS treasurer, and teachers who were directly involved in the planning and utilization of BOS funds. Data were collected through in-depth interviews, observations, and documentation studies to comprehensively explore decision-making processes, budget utilization, and the role of BOS funds in supporting learning activities. Data analysis was conducted through data reduction, data display, and conclusion drawing. Data validity was ensured through source and technique triangulation to strengthen the credibility of the research findings. The results indicate that the planning of BOS fund utilization was prepared based on school needs and in accordance with the applicable technical guidelines. This planning served as the basis for determining learning-oriented priority programs. The implementation of BOS fund utilization focused on the provision of learning facilities, enhancement of teacher competence, and support for teaching and learning activities that directly contribute to classroom learning processes. Supervision and evaluation were carried out both internally and externally to ensure transparency and accountability in financial management. Effective and accountable management of BOS funds contributes positively to the improvement of learning quality and supports the sustainability of educational programs.