Analysis of the Effectiveness of BOS Fund Use in Elementary Schools

Abstract

This study aims to examine the extent to which the utilization of the School Operational Assistance (BOS) Fund in elementary schools fulfills the principles of efficiency, targeted allocation, transparency, and accountability. A descriptive qualitative approach was employed through a literature review, with data analyzed using Miles and Huberman’s interactive model, encompassing data reduction, data display, and conclusion drawing. Data were collected from 25 secondary sources, including scholarly journals, government regulations, and school financial reports published within the last five years. The findings reveal that approximately 72.5% of schools manage BOS funds effectively, although challenges persist such as fund disbursement delays (found in 40% of cases), limited managerial capacity (35%), and weak internal control systems (30%). Supporting factors include the implementation of digital reporting systems (60% of schools), active involvement of school committees (55%), and financial management training for fund handlers (45%). Policy implications suggest strengthening participatory and data-driven planning, implementing routine internal audits, enhancing managerial capacity through regular training, and optimizing public transparency in financial reporting. These strategies are expected to improve financial accountability in schools and enhance the overall quality of primary education services.