ANALISIS PENGELOLAAN BIAYA OPERASIONAL SEKOLAH (BOS) DALAM MENINGKATKAN KUALITAS SARANA DAN PRASARANA PEMBELAJARAN DI SMA NEGERI 3 PANGKEP KAB. PANGKEP

Abstract

This research is motivated by the importance of optimizing the School Operational Assistance (BOS) budget to meet infrastructure standards to support quality learning at SMA Negeri 3 Pangkep. This study aims to analyze the planning, implementation, and accountability of BOS funds, as well as to identify obstacles and their solutions in improving learning facilities. This study employed a descriptive qualitative method with a phenomenological approach. Primary data were gathered through observation, documentation, and interviews with the principal, treasurer, vice-principal of infrastructure, and teachers. Secondary data were sourced from the School Activity and Budget Plan (RKAS) and BOS financial reports. Data validity was ensured through prolonged observation, increased persistence, and triangulation. The results showed that BOS fund planning is carried out participatively by the RKAS Team based on priority scales and managed through the ARKAS application. Budget implementation is structured systematically for multimedia procurement and physical facility maintenance. Accountability is reported quarterly based on authentic transaction evidence, supported by monthly reconciliations and internal oversight. Overall, the management of BOS funds has implemented the principles of flexibility, effectiveness, efficiency, transparency, and accountability, thereby making a tangible contribution to improving facilities that support student learning quality.