Implementation of Bos Fund Management To Maximize Learning Quality At Sdn 23 Talang Kelapa Banyuasin

Edi Yanto; Tri Widyatsih; Djunaidi

doi:10.31851/jmksp.v11i1.21712

Authors

Edi Yanto SD Negeri 23 Talang Kelapa Banyuasin
Tri Widyatsih Universitas PGRI Palembang
Djunaidi Universitas PGRI Palembang

DOI:

https://doi.org/10.31851/jmksp.v11i1.21712

Keywords:

BOS Funds, School Financial Management, Learning Quality, Planing, Accountability

Abstract

This study aims to analyze the implementation of School Operational Assistance (BOS) Fund management in improving learning quality at SDN 23 Talang Kelapa Banyuasin. A descriptive qualitative approach was employed involving four informants, namely the principal, BOS treasurer, teacher, and school committee representative. Data were collected through observation, semi-structured interviews, and documentation and analyzed using the interactive model of Miles and Huberman. The findings reveal that BOS Fund management has been implemented systematically through participatory planning, transparent implementation, accountable financial reporting, and collaborative supervision. Supporting factors include strong principal leadership, stakeholder collaboration, and compliance with technical guidelines, while limited budgets, administrative workload, and delays in fund disbursement remain major challenges. Although BOS Funds have improved learning facilities and classroom quality, greater investment in technology-based learning and teacher professional development is still required. This study contributes to educational management by providing empirical evidence that transparent and participatory financial management enhances learning quality and school governance at the elementary education level.

References

Akhyar, Y. (2024). Public Accountability in Financial Management Practice at Islamic Education Institutions: A Survey Research. Al-Ishlah: Jurnal Pendidikan, 16(3), 4127–4142.

Anthony, A., & Chinemerem, O. J. (n.d.). Educational Reforms and Financial Management: Political Motivation and Implementation Strategies.

Astuti, A., & Hanif, M. (2025). Accountability in the Management of School Operational Assistance (BOS) Funds for Improving Educational Quality at SMK Ma’arif NU 2 Karanglewas. Benchmarking, 9(2), 532–540.

Bros, E., & Schechter, C. (2022). The coherence challenge between policy makers and school leaders: Exploring a national pedagogical reform. Journal of School Leadership, 32(5), 488–513.

Díez, F., Villa, A., López, A. L., & Iraurgi, I. (2020). Impact of quality management systems in the performance of educational centers: educational policies and management processes. Heliyon, 6(4).

Dwangu, A. M., & Mahlangu, V. P. (2021). Accountability in the financial management practices of school principals. International Journal of Educational Management, 35(7), 1504–1524.

Ephrahem, G., & Bhoke-Africanus, A. (2021). Effectiveness of school heads’ financial management skills in provision of quality education in secondary school. International Journal of Education and Research, 9(3), 20–28.

Husnidar, H., Khairuddin, K., & Bahrun, B. (2024). Implementation of Education Financing Management in Improving the Quality of Learning in Junior High Schools. Journal of Educational Management and Learning, 2(2), 74–80.

Imolong, O. M., Adesola, O. M., & Nwakaego, E. C. (2025). Addressing accountability challenges in higher education management for sustainable national development. Int. J. Soc. Sci. Excep. Res, 4(3), 43–49.

Ismanto, B., & Trisatyawati, S. (2025). Optimizing Financial Management to Enhance Curriculum Delivery and Student Development in Vocational High Schools. Journal of Teaching and Learning, 1(2), 109–124.

Jhonshon, E., Mendoza, C., & Sobirin, M. S. (2024). Strategies of school principals in improving educational quality an analysis of best practices in american schools. JMPI: Jurnal Manajemen, Pendidikan Dan Pemikiran Islam, 2(2), 112–124.

Khaddafi, M. (2021). Analysis of stakeholder perception on transparency, accountability and effectivity in school operational assistance funds management for junior high school level in North Aceh Regency. Journal of Management Analytical and Solution (JoMAS), 1(3), 159–177.

Lukas, A. O., Fuad, N., & Rugaiyah, R. (2024). The Transparency of The Management of School Operational Assistance (BOS) Funds at SMP Negeri 230 Jakarta. International Education Trend Issues, 2(2), 276–286.

Mekolle, P. M. (2024). Towards good governance in the management of educational institutions in Cameroon: Importance, challenges and opportunities. American Journal of Leadership and Governance, 9(4), 23–47.

Mulawarman, W. G., & Haryaka, U. (2025). Smart Budgeting for Future-Ready Schools: Strategies for Efficiency and Financial Accountability in Education Funding. Journal of Pedagogy and Education Science, 4(02), 259–273.

Nurjannah, S., Ulfa, R. T., & Santosa, A. (2025). The Effectiveness of School Principals in Managing School Operational Assistance (BOS) Funds. Journal of Educational Management Research, 4(1), 452–463.

Nwosu, K. L., & Ozioko, I. D. (2020). Accountability in the management of financial resources for secondary education in Nigeria. Management, 2(3), 638–652.

Okoye, A. C., & Ezeaku, S. N. (2025). FINANCIAL MANAGEMENT AND RESOURCE ALLOCATION IN EDUCATIONAL LEADERSHIP IN SECONDARY SCHOOLS IN ANAMBRA STATE IN THE ERA OF AI. UNIZIK JOURNAL OF EDUCATIONAL RESEARCH, SCIENCE AND VOCATIONAL STUDIES, 1(1).

OKWU, F. B. (n.d.). INNOVATIVE FUNDING STRATEGIES TO FINANCING QUALITY ASSURANCE IN SECONDARY SCHOOLS IN RIVERS STATE.

Rizka, A. F., Ahmad, M., & Rochimah, H. (2025). Accountability and Transparency of Boss Funds: An Overview of Financial Management in Public Schools. Journal of English Language and Education, 10(4), 377–382.

Seger, M. S. D. (2022). Bureaucratic Accountability In The Management of The Operational Fund School (BOS)(Case Study On Elementary Education Kupang). MAMEN: Jurnal Manajemen, 1(4), 527–536.

Sulistiani, D. (2021). Reconstruction of school operational assistance funds management to improve accountability and transparency.

Susanto, T. T. D., Fathia, N. M., Zain, R., Mufti, N. F., Yasha, M., Anindya, V. A., & Nurfitriana, I. (2025). Analysis of the Effectiveness of BOS Fund Use in Elementary Schools. The Management Journal of Binaniaga, 10(01), 67–80.

Syaifuddin, M., & Mahnun, N. (2025). Transformation of BOS Fund Management: Synergy Between Education Reports and School Accountability. Jurnal At-Tarbiyat: Jurnal Pendidikan Islam, 8(3).

Yu, Y., Appiah, D., Zulu, B., & Adu-Poku, K. A. (2024). Integrating rural development, education, and management: Challenges and strategies. Sustainability, 16(15), 6474.