OPTIMISING THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS IN PUBLIC PRIMARY SCHOOLS

Abstract

The purpose of this study was to obtain an overview of how to optimize the management of the 
School Operational Assistance Fund (BOS) as one of the education budgets in public primary 
schools to achieve competitive advantage in public primary schools. This research uses a 
qualitative approach with a descriptive type, and the focus of the research is to evaluate how to 
optimize the revenue and expenditure of the education budget in public primary schools to 
achieve the competitive advantage of public primary schools. This research was conducted at 
public primary schools in Mandiangin Koto Selayan sub-district of Bukittinggi city for three 
months, from January 2024 to March 2024. This research shows that education budget receipts 
and expenditures in public primary schools are optimized by optimizing budget receipts from 
various sources, and budget expenditures are adjusted to the education quality report card, 
which determines how important improvements are needed in public primary schools according 
to the school accreditation results and the report card from the Education Quality Assurance 
Agency. In addition, education budget spending is based on the principles of efficiency and 
effectiveness through a modeled budgeting strategy that involves relevant stakeholders, 
including school committees, teachers and parents. This complex deliberation mechanism to 
fulfill the needs of all stakeholders makes it possible to come up with an effective strategy.