ANALISIS BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SEKOLAH DASAR NEGERI SE-KECAMATAN KALIDERES KOTA JAKARTA BARAT

Abstract

This study aims to analyse the implementation of the School Operational Assistance (BOS) programme in public elementary schools (SDN) across the Kalideres District, West Jakarta, focusing on the planning, disbursement, utilisation, supervision, and transparency of BOS funds. A qualitative approach using a case study method was employed, involving six categories of informants: the sub-agency of education, school principals, BOS treasurers, teachers, school committees, and parents. Data collection was conducted through in-depth interviews, document analysis, and field observations. Data analysis utilised the interactive model developed by Miles, Huberman, and Saldaña, comprising data reduction, data display, and conclusion drawing/verification. The results indicate that the communication of BOS policies from the Ministry of Education down to the schools has proceeded reasonably well through a multi-layered information transmission process—from the central government to the regional agency and finally to the educational units. However, several challenges were identified, such as information delays at the start of the fiscal year, varying levels of understanding at the school level, and suboptimal use of information technology. Human resources managing the BOS programme generally possess adequate competence, yet there is a need for continuous training regarding the ARKAS and MARKAS applications. The bureaucratic structure within schools supports BOS implementation, although cross-unit coordination requires strengthening. The BOS fund reporting process largely adheres to the procedures and schedules stipulated in *Permendikbudristek* No. 8 of 2025; however, technical obstacles—such as internet connectivity issues and the need to adapt to system updates—persist. The study highlights the necessity for faster and more consistent policy communication systems, optimised human resource training, improved technological support facilities, and strengthened periodic supervision and evaluation. This research contributes to enhancing BOS fund governance at the elementary school level and serves as a reference for policymakers aiming to improve the effectiveness of the BOS programme.

Keywords: school operational assistance, policy implementation, policy communication, resources, bureaucratic structure, evaluation.