Efektivitas Dana Bantuan Operasional Sekolah di SD Negeri 6 Blingoh

Abstract

This study evaluates the effectiveness of managing School Operational Assistance (BOS) funds at SD Negeri 6 Blingoh, Jepara Regency, using a quantitative approach. Data were obtained through interviews, observations, and document studies to gain a deeper understanding of BOS fund management at the school. The results revealed that fund management in the second, third, and fourth quarters was deemed less effective, with effectiveness ratios ranging from 60% to 90%. In contrast, in the first quarter, the effectiveness was very high, reaching 199.83%. From an efficiency standpoint, fund management in the second quarter was inefficient, with a ratio of 207.57%, while the first, third, and fourth quarters were highly efficient, with efficiency ratios below 60%. One major challenge in managing the funds was the delay in disbursement due to the school's remote geographical location, forcing the school to use internal funds first. To improve effectiveness and efficiency, it is recommended that the school enhance fund planning by involving all stakeholders, such as teachers, principals, and the school committee, to ensure it is more realistic and aligned with actual needs. Increasing the frequency of monitoring and regular evaluations is also necessary to identify potential problems early. Transparency and accountability in fund management should be strengthened by involving more parties in decision-making processes and publishing financial reports. The use of funds should also be optimized by prioritizing programs that directly impact educational quality and reducing unnecessary expenditures. These measures are expected to enhance the effectiveness and efficiency of BOS fund management in the future.