PENGARUH PERENCANAAN DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN DANA BOS
Abstract
School Operational Assistance (BOS) funds are one of the sources of educational financing provided by the government to support school operational activities and improve the quality of education. Effective management of BOS funds requires proper planning and systematic supervision to ensure that the funds are used according to school needs and applicable regulations. This study aims to analyze the influence of planning and supervision on the effectiveness of BOS fund management. This research employs a quantitative approach using a literature study method by reviewing various relevant scientific journals and previous studies related to planning, supervision, and the effectiveness of BOS fund management. The analysis was conducted by comparing and synthesizing the findings of previous studies to obtain an overview of the relationship between planning and supervision and the effectiveness of BOS fund management. The results of the literature review indicate that good planning helps schools determine spending priorities, allocate funds according to their needs, and minimize the risk of inappropriate budget utilization. Meanwhile, supervision plays an important role in ensuring that the implementation of BOS fund utilization is consistent with the established plans, regulations, transparency, and accountability principles. Therefore, effective and integrated planning and supervision can improve the effectiveness of BOS fund management and support the achievement of educational objectives more optimally.
Keywords: Planning, Supervision, Effectiveness, BOS Fund Management, Education.
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