Analysis of BOS Fund Usage in Public Elementary Schools Gunung Talang District, Solok Regency

Siska Yeni Adam; Mecia Melia; Hadiyanto; Yahya

doi:10.58737/jpled.v5i3.545

Authors

Siska Yeni Adam Universitas Negeri Padang
Mecia Melia Universitas Negeri Padang
Hadiyanto Universitas Negeri Padang
Yahya Universitas Negeri Padang

DOI:

https://doi.org/10.58737/jpled.v5i3.545

Keywords:

BOS Fund, School Scale, SWOT Analysis, Education Management

Abstract

This study aims to analyze the differences in the utilization of the School Operational Assistance (BOS) fund between large- and small-scale public elementary schools in Gunung Talang Subdistrict, Solok Regency. The research subjects include SDN 20 Koto Gaek Guguk (large school) and SDN 22 Jawi-Jawi (small school). A descriptive qualitative approach was employed using interviews, observations, and document analysis. The findings indicate that school scale significantly affects the strategy and effectiveness of BOS fund utilization. Large schools tend to be more innovative in allocating funds for quality improvement programs, while small schools focus more on basic operational needs. SWOT analysis reveals distinct strengths, weaknesses, opportunities, and threats in each school, leading to relevant strategic recommendations. The study suggests the need for more proportional and affirmative funding policies for small schools to ensure equitable educational services.

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