Analysis Of The Effectiveness Of Fund Management School Operational Assistance (BOS)

Abstract

The School Operational Assistance Program (BOS) is a government effort to provide funds to protect the operational costs of elementary schools that cannot be replaced, to support the implementation of the compulsory education program, the main objective of the BOS program is to ease the burden of education costs for parents of students, so that national education for 9 years can be accessed with good quality, for elementary to junior high school students are given free education related to school operational costs, do not charge school payments to poor students from all forms of levies. This study aims to analyze the Effectiveness of School Operational Assistance (BOS) Fund Management at Al-Amin Elementary Madrasah. The research method used is a quantitative descriptive method. The population in this study is the 2019-2021 BOS fund management report. The sampling technique uses purposive sampling, namely a sample selection technique based on certain considerations. The data collection technique in this study was collected through observation, interviews and documentation. The analysis technique uses the effectiveness ratio. Based on the results of the study, it shows that the School Operational Assistance (BOS) funds for Al-Amin Elementary Madrasah have been managed effectively from 2019 to 2021. In 2019, BOS funds for stages I and II reached an effectiveness level of 100% with effective criteria, in 2020 and 2021, BOS funds for stages I and II reached an effectiveness level of 100% with effective criteria.