Management Strategies and Mapping of BOS Fund Allocation in Improving Learning Quality

Abstract

This study aims to analyze the management strategy and allocation mapping of the School Operational Assistance (BOS) Fund in improving the quality of learning at Dr. Soetomo Junior High School (SMP Dr. Soetomo), Surabaya. Effective, efficient, transparent, and accountable management of BOS Funds is an essential factor in supporting the delivery of quality education. The study focuses on the planning, implementation, monitoring, and evaluation processes of BOS Fund management, the mechanism for mapping learning needs in BOS Fund allocation, the challenges encountered in its management, and the contribution of BOS Funds to improving the quality of learning. This study employed a qualitative approach with a descriptive research design. The research was conducted at SMP Dr. Soetomo Surabaya. Informants were selected using purposive sampling and consisted of the principal, BOS treasurer, vice principal for curriculum affairs, teachers, school committee members, and administrative staff. Data were collected through in-depth interviews, observations, and documentation. The trustworthiness of the data was ensured through source triangulation, technique triangulation, member checking, and by fulfilling the criteria of credibility, transferability, dependability, and confirmability. Data were analyzed using the Miles and Huberman interactive model, which includes data reduction, data display, and conclusion drawing and verification. The findings of this study are expected to provide a comprehensive overview of management strategies and needs-based BOS Fund allocation mapping to support the improvement of learning quality. In addition to contributing to the development of educational financial management, the results are expected to serve as evaluation material and practical recommendations for schools in optimizing BOS Fund management to be more effective, efficient, targeted, and oriented toward improving the quality of learning.