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Optimizing School Operational Support Fund Management to Support Teacher Performance Improvement

Optimalisasi Pengelolaan Dana Bantuan Operasional Sekolah untuk Mendukung Peningkatan Kinerja Guru
Vol 10 No 1 (2025): June:
DOI : https://doi.org/10.21070/acopen.10.2025.11072
Published : Jun 24, 2025

Elfrida Sinambela (1), Ali Idrus (2), Mayasari Mayasari (3)

(1) Magister Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Jambi, Indonesia
(2) Magister Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Jambi, Indonesia
(3) Magister Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Jambi, Indonesia
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Abstract:

General Background: Education quality is closely linked to how financial resources are managed, particularly in public schools. Specific Background: BOS (School Operational Assistance) funds are crucial in Indonesia's educational framework, yet their effectiveness in improving teacher performance remains underexplored at the micro level. Knowledge Gap: Few studies have examined how structured fund management influences teacher performance through school-based planning and implementation. Aims: This study aims to analyze the management of BOS funds at SMP N 62 Muaro Jambi, focusing on four administrative aspects—planning, organizing, implementation, and evaluation—and how these influence teacher performance. Results: Using a qualitative descriptive approach with inductive analysis, findings indicate that BOS fund management follows a systematic process led by a designated team. Effective allocation supports teacher development through improved facilities and professional training. Novelty: The study highlights the role of strategic planning and stakeholder coordination in maximizing limited resources while addressing challenges like delayed disbursement. Implications: Strengthening internal coordination and improving fund disbursement mechanisms can significantly enhance educational outcomes by empowering teachers, suggesting that governance reforms at the school level may yield broader systemic benefits.


Highlights:



  • Structured Management: BOS funds are managed through planning, organizing, implementation, and evaluation.


  • Performance Impact: Effective fund use enhances teacher performance via training and facilities.




  • Challenge & Solution: Delays and limited funds are tackled through improved coordination and planning.




Keywords: BOS Fund Management, Teacher Performance, Educational Quality, School Governance, Resource Allocation


 

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