Indonesian Journal of Law and Economics Review
Vol 19 No 2 (2024): May
Education Accounting

Success and Challenge Reporting through BOS Fund Management
Keberhasilan dan Pelaporan Tantangan melalui Pengelolaan Dana BOS


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  • Anugerah Ab’du Rasyid,
  • Nurasik Nurasik*
Anugerah Ab’du Rasyid
Universitas Muhammadiyah Sidoarjo, Indonesia
Nurasik Nurasik
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i2.1082
Published May 29, 2024
Keywords
  • School Operational Assistance Funds,
  • Management,
  • Reporting,
  • Challenges,
  • Education Governance
How to Cite
Rasyid, A. A., & Nurasik, N. (2024). Success and Challenge Reporting through BOS Fund Management. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler.v19i2.1082. https://doi.org/10.21070/ijler.v19i2.1082

Copyright (c) 2024 Anugerah Ab’du Rasyid, Nurasik Nurasik

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study assesses the management of school operational assistance funds (BOS) at Pucang 4 Public Elementary School, Sidoarjo Regency, Indonesia, focusing on planning, utilization, reporting, and identifying supporting factors and obstacles according to the 2021 BOS Technical Guidelines. Through qualitative methods including observation, documentation, and interviews, the study reveals successful planning and utilization but challenges in timely reporting. Despite limited financial expertise among school staff, efforts were made to meet reporting criteria, albeit with delays. The findings emphasize the importance of effective communication and training in financial management to enhance reporting practices, and suggest addressing challenges such as delayed fund disbursement and insufficient guidance from education authorities to ensure transparent and accountable use of BOS funds, offering insights for policymakers and educational administrators to refine guidelines and support mechanisms.

Highlights:

1. Efficient BOS fund planning and utilization.
2. Reporting challenges despite efforts.
3. Communication crucial for transparent financial management.

Keywords: School Operational Assistance Funds, Management, Reporting, Challenges, Education Governance

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