Management of School Operational Assistance Funds (BOS) to Improve the Quality of Publicelementary School Learning

  • R. Lukman Firdaus, Iim Wasliman, Waska Warta, Sri Handayani


With the School Operational Assistance (BOS) program, it indicates that the government is really serious about improving the quality of education and succeeding in the 9-year compulsory education program. With the school BOSS, it helps in terms of funding in improving the quality of learning. This study aims to describe BOS Management in the 2021/2022 school year. Includes: (1) Planning (2) Organizing, (3). Implementation, (4)  Supervision/Control. (5)BOS management problems (6) and BOS management solutions to improve the quality of learning. The main theoretical basis (Grand Theory) in this study is the management theory of George R. Terry, 1958 in his book Principles of Management divided four basic functions of management, namely  Planning, Organizing, Actuating and Controlling. This research is a qualitative descriptive study. The location of this study was at SDN Jombang 02 and SDN Cireundeu 01, South Tangerang City,Banten. The research subjects included the principal, treasurer and school committee. Data collection techniques are done through observation, in-depth interviews, and documentation. |||UNTRANSLATED_CONTENT_START|||Teknik analisis data yang digunakan adalah analisis data deskriptif. |||UNTRANSLATED_CONTENT_END|||Research shows that BOS utilization management is in accordance with the instructions , starting from (1) Budget planning, (2) Organizing, (3) Budget implementation, (4) Supervision/Control in budget implementation, as evidenced by the RKAS; (5) BOS Usage Management is carried out in stages: Phase I: January-April, Phase I: May-August, Phase III: September-December, (6) Principal BOSS management solutions routinely check school financial reports at the end of the month, communicate with the Treasurer and see the use of Bos Funds. and by reporting regularly every three months in consultation with the Education and Culture Office. With a quantitative approach through the survey method, it turns out that the use of BOS already refers to the provisions. However, BOSSES cannot finance the overall implementation of education so this study recommends that schools always announce a list of components that can and cannot be funded by BOSSES and announce the use of BOSSES in schools according to components and the size of their funds on school bulletin boards in the context of openness

How to Cite
R. Lukman Firdaus. (2024). Management of School Operational Assistance Funds (BOS) to Improve the Quality of Publicelementary School Learning. Design Engineering, (1), 154 - 167. Retrieved from