Evaluasi pengelolaan dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikdasmen Nomor 8 Tahun 2025: Studi kasus pada SD Negeri Tiniawangko, Kabupaten Minahasa Selatan
Year: 2026
Type: article
Abstract: School Operational Assistance (BOS) funds must be managed transparently and accountably, yet prior studies report recurring weaknesses in planning participation, documentation, and reporting, particularly in rural schools. This study evaluates BOS fund management at SD Negeri Tiniawangko, South Minahasa Regency, against Minister of Primary and Secondary Education Regulation (Permendikdasmen) Number 8 of 2025. Using a descriptive qualitative approach, primary data were collected through in-depth interviews with the principal, BOS treasurer, and school committee chair, supplemented by the School Activity and Budget Plan (RKAS), the general cash book, and the 2025 realization report. Data were analyzed with the Miles et al. (2014) interactive model and compared against the regulation through compliance matrices covering planning and budgeting, implementation and bookkeeping, and reporting and accountability. The school received and fully realized Rp90,900,000 in regular BOS funds in 2025. Management generally complies with the regulation across all three stages: planning follows the RKAS and school self-evaluation via the ARKAS application, transactions are documented, and reports are timely. However, the BOS Team lacks the parent/guardian representatives required by Article 59, and some supporting documents, such as honorarium decrees, were incomplete, reflecting the treasurer's limited competence in financial administration and ARKAS use. The school is advised to complete the BOS Team's composition, adopt a pre-reporting document checklist, and provide the treasurer technical training.
DOI: 10.58784/rapi.539
Institution: Sam Ratulangi University
Language: English
Subfield: Geography, Planning and Development
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7225752407