MANAJEMEN PEMBIAYAAN PENDIDIKAN DANA BANTUAN OPERASIONAL SEKOLAH SEBAGAI UPAYA MENINGKATKAN KUALITAS SUMBER DAYA MANUSIA DI SMA NEGERI 1 NGAGLIK SLEMAN

Abdul Hamid Haji Harahap, NIM.: 22204092011 (2024) MANAJEMEN PEMBIAYAAN PENDIDIKAN DANA BANTUAN OPERASIONAL SEKOLAH SEBAGAI UPAYA MENINGKATKAN KUALITAS SUMBER DAYA MANUSIA DI SMA NEGERI 1 NGAGLIK SLEMAN. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to analyze the management of School Operational Assistance (BOS) funds at SMA Negeri 1 Ngaglik which includes aspects of budgeting, actuating, and evaluation, as well as its impact on the quality of human resources (HR) in the school. In addition, this study also identifies factors that affect the success of BOS fund management. The research uses a qualitative descriptive approach with observation, interview, and documentation methods to collect data. The results of the study show that the BOS fund management process begins with budget planning through the preparation of a participatory School Work Budget Plan (RAKS). The implementation of the program is carried out based on planned priorities, and evaluations are carried out regularly to ensure the use of funds by applicable guidelines. The management of BOS funds has been proven to improve the quality of human resources in schools, such as teacher competence, education staff performance, and learning facilities, which has an impact on overall student achievement. The success of BOS fund management is influenced by several factors, including careful planning, budget transparency, management team competence, external support from the government and school committees, and school community participation. This study concludes that optimal management of BOS funds plays an important role in supporting the success of school work programs and improving the quality of education.

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