INDONESIAN EDUCATION POLICY AND MANAGEMENT: BOS FUND IN PRIMARY SCHOOLS

Abstract

This article discusses the policy and management of Education: BOS Fund in Primary Schools. Based on Permendikbud No 161 of 2014 concerning Technical Guidelines for the Management of Regular School Operational Assistance Funds. BOS fund management has at least three indicators: Planning, implementation and reporting. These three indicators are the benchmark for managing BOS funds well. The research method uses a literature study with a meta-analysis of ten national journal review results based on BOS fund management indicators: Planning, implementation, and reporting. Results of this study: 1. Planning involves all school residents, including the principal, treasurer, teachers, employees, committees, and parents. This Planning is poured in the form of the preparation of RKAS. RKAS is made with various considerations and by the conditions of each elementary school. 2. The implementation of BOS fund management, starting with the withdrawal of funds; some are carried out in Dahab, and some are all at once; the collection adjusts to each condition and then allocates by the RKAS that has been made. The collection of BOS funds must be recorded in detail and clearly. As well as leaving a minimum balance as a precaution. 3. Reporting is carried out gradually and every day so that it is monitored in real and particular. This reporting is in the form of a unique BOS fund governance book. Article visualizations: