The Implementation of School Operational Assistance Fund Management to Enhance Education Quality
Keywords:
Implementation, Education Financing, BOS Fund Management, Education QualityAbstract
The implementation of the School Operational Assistance (BOS) fund management at MIN 5 Cilacap serves as a strategic intervention designed to enhance the quality of basic education systematically. This research employs a qualitative descriptive method utilizing comprehensive data collection techniques, including in-depth interviews, participatory observations, and documentation studies. The empirical findings reveal that the implementation of BOS fund management at MIN 5 Cilacap has not yet fully succeeded in achieving its optimal objectives for improving educational quality. This phenomenon is primarily driven by various structural and administrative barriers, such as delays in fund disbursement from the central government, rigid regulatory limitations on spending allocations, operational constraints in implementing the Non-Cash Transfer (TNT) payment system, and technical difficulties in executing payments for goods due to market price fluctuations. Nevertheless, proactive measures to overcome these obstacles have been implemented by the school administration, including optimizing expenditures according to strict priority scales, adopting adaptive payment systems, and developing highly flexible School Budget and Activity Plans (RKAS). Therefore, it is strongly recommended that school administrators, committees, and policymakers continuously strengthen coordination and transparent communication in managing BOS funds to ensure the strategic goal of educational quality enhancement is comprehensively achieved in the future.
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