Manajemen Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) dalam Pemenuhan Standar Sarana Prasarana di UPTD SD Negeri 07 Sarilamak

Abstract

This study aims to analyze the management of the School Operational Assistance Fund (BOSP) in fulfilling infrastructure standards at UPTD SD Negeri 07 Sarilamak using the Value for Money perspective. The study employed a qualitative approach with a case study design. Informants were selected purposively, including the principal, BOSP treasurer, school operator, teachers, and school committee. Data were collected through in-depth interviews, observations, and documentation, and analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that BOSP fund management has been implemented through participatory planning, organizing, implementation, and supervision based on school needs and priorities through the School Activity and Budget Plan (RKAS). The principles of Value for Money, namely economy, efficiency, and effectiveness, were reflected through priority setting, price comparison, and optimization of available facilities. BOSP fund management positively contributed to improving learning facilities, learning environment comfort, and learning effectiveness. However, limited funding remained a major constraint in fulfilling infrastructure standards optimally. Therefore, effective and participatory BOSP management is important to ensure that available funds are allocated according to school priorities and needs while supporting the improvement of educational facilities and the learning process.