ANALISIS PRINSIP PENGELOLAAN DANA BOS REGULER BERDASARKAN PERMENDIKBUDRISTEK NO.63 TAHUN 2022 (STUDI PADA SMP PAPUA HARAPAN)

Abstract

This study analyzes the implementation of Permendikbud Number 63 of 2022 in the management of the School Operational Assistance Fund (BOS) at SMP Papua Harapan. Using a qualitative descriptive approach, this research explores the principles of transparency, accountability, effectiveness, efficiency, and compliance applied in fund management. The findings indicate that despite challenges in implementing transparency and limited human resources, this policy positively impacts school operational management and the improvement of educational quality. Recommendations for enhancing the effectiveness of BOS management include increasing the capacity of educators, utilizing technology, and optimizing planning and evaluation of fund usage. This research is expected to provide a clear picture of the dynamics of BOS management in remote areas such as Papua.

Keywords: Principles of BOS Fund Management, Regular BOS Fund, Procedures, Principle of Transparency, Accountability, Effectiveness, Efficiency, Compliance in BOS Fund Management.