Electronic Theses and Dissertation

Penelitian ini dilaksanakan untuk mengkaji manajemen pembiayaan dana BOS dalam meningkatkan kualitas pembelajaran di Kecamatan Teupah Selatan, Kabupaten Simeulue, melalui aspek perencanaan, pelaksanaan, dan evaluasi. Gap isu penelitian ini terletak pada belum optimal, transparan, dan tepat sasarannya pengelolaan dana BOS di beberapa sekolah, khususnya di daerah kepulauan dan terpencil, serta masih terbatasnya kajian yang membahas praktik manajemen pembiayaan BOS dan dampaknya terhadap kualitas proses pembelajaran di tingkat sekolah dasar. Tujuan penelitian ini adalah untuk menganalisis perencanaan, pelaksanaan, dan evaluasi manajemen pembiayaan Bantuan Operasional Sekolah (BOS) serta dampaknya terhadap peningkatan kualitas proses pembelajaran di Kecamatan Teupah Selatan, Kabupaten Simeulue. Penelitian menggunakan pendekatan kualitatif, data diperoleh dengan observasi, wawancara, dan dokumentasi. Subjek ditentukan melalui purposive sampling, yakni kepala sekolah, wakil, bendahara, dan guru. Analisis data dilakukan melalui reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa manajemen pembiayaan BOS di Sekolah Dasar Negeri 7, 8 dan 12 Kecamatan Teupah Selatan meliputi: (a) Perencanaan partisipatif oleh kepala sekolah, guru, bendahara, komite, dan orang tua, dengan RKAS. (b) Pelaksanaan, dana digunakan efektif untuk operasional, sarana-prasarana, ekstrakurikuler, dan pengembangan guru sesuai RKAS, dengan pencatatan rinci dan pengawasan komite serta masyarakat. (c) Evaluasi dan Pengawasan, dilakukan rutin internal dan eksternal untuk memastikan kesesuaian penggunaan dana, pencapaian target, dan penyelesaian kendala, meningkatkan akuntabilitas, transparansi, dan efektivitas. (d) Dampak dan Solusi pengelolaan dana tepat sasaran meningkatkan kualitas pembelajaran, fasilitas, motivasi siswa, dan kompetensi guru, meringankan biaya orang tua, mendukung kegiatan ekstrakurikuler dan pelatihan guru; solusi mencakup peningkatan alokasi dana, perencanaan matang, dan pendampingan Dinas Pendidikan. Kesimpulannya, manajemen BOS yang transparan dan terencana sangat penting untuk mendukung pembelajaran berkualitas di SD.
Kata kunci : Pengelolaan Dana BOS, Pembelajaran yang Berkualitas.

This study was conducted to examine in depth the management of educational financing in the utilization of School Operational Assistance (BOS) funds as an effort to improve the quality of the learning process in Teupah Selatan Subdistrict, Simeulue Regency, with a particular focus on the aspects of planning, implementation, and evaluation of education financing management. The purpose of this study is to analyze the planning, implementation, and evaluation of BOS fund management and its impact on improving the quality of the learning process in Teupah Selatan Subdistrict, Simeulue Regency. The study employed a qualitative approach. Data were collected through observation, interviews, and documentation, with data sources selected using purposive sampling. The research subjects included school supervisors, principals, vice principals, school treasurers, and teachers. The research was conducted at State Elementary Schools 7, 8, and 12 Teupah Selatan Subdistrict. The findings indicate that BOS fund management in these schools involved: (a) participatory planning carried out by principals, teachers, treasurers, school committees, and parents through the preparation of the School Activity and Budget Plan (RKAS); (b) implementation, in which BOS funds were effectively utilized for school operations, facilities and infrastructure, extracurricular activities, and teacher professional development in accordance with the RKAS, supported by detailed financial records and supervision by school committees and the community; (c) evaluation and supervision, conducted regularly through both internal and external mechanisms to ensure the appropriateness of fund utilization, achievement of targets, and resolution of constraints, thereby enhancing accountability, transparency, and effectiveness; and (d) impacts and solutions, whereby appropriate and well-targeted fund management contributed to improved learning quality, better facilities, increased student motivation, enhanced teacher competence, reduced financial burdens on parents, and support for extracurricular activities and teacher training. Proposed solutions included increasing fund allocations, strengthening planning processes, and providing continuous guidance from the local Education Office. In conclusion, transparent and well-planned management of BOS funds is essential to supporting high-quality learning in elementary schools. Keywords: BOS fund management, quality learning