ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS): STUDI KASUS PADA SMA NEGERI X

Abstract

This study aims to analyze the management of the School Operational Assistance (BOS) fund at SMA Negeri X in 2023. This research used a qualitative approach with a case study method through interviews and documentation. The results showed that the BOS fund management process includes three main stages: planning, implementation, and reporting. Although the implementation generally follows the Ministry of Education Regulation No. 63 of 2022, several issues remain, including limited transparency, the absence of written SOPs, delays in fund disbursement, recording errors in the general cash book, and lack of competent accounting personnel. This study recommends improvements in governance, capacity building, and more effective supervision to enhance accountability and efficiency in the use of BOS funds.