Implementasi Dan Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Di Sekolah Dasar

Abstract

The management of School Operational Assistance (BOS) funds plays a strategic role in supporting school operations and improving the quality of primary education. This study aims to examine the implementation, management mechanisms, as well as the results and discussion related to BOS fund management in primary schools based on previous research findings. This study employed a literature review approach by analyzing eight nationally accredited scientific articles published between 2020 and 2025. Data were analyzed using a descriptive qualitative method through thematic synthesis focusing on planning, implementation, reporting, transparency, and accountability. The results indicate that BOS fund management in primary schools has generally been implemented in accordance with government regulations and technical guidelines, particularly in the preparation of School Activity and Budget Plans (RKAS), utilization of operational funds, and financial reporting procedures. The discussion reveals that effective BOS fund management contributes positively to the improvement of learning facilities, teacher competency development, and increased access to education for students, especially those from underprivileged backgrounds. However, several challenges remain, including delays in fund disbursement, limited human resource capacity, and suboptimal transparency and supervision. Therefore, strengthening school managerial capacity, optimizing the role of school committees, and utilizing digital-based financial reporting systems are recommended to enhance accountability and effectiveness in BOS fund management.