IMPLEMENTATION OF EDUCATIONAL OPERATIONAL ASSISTANCE (BOP) FUND MANAGEMENT IN EDUCATIONAL INSTITUTIONS
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Published:
Feb 28, 2026
Keywords:
Education financing, BOP funds, financial management, educational management
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Abstract
The management of Educational Operational Assistance (BOP) funds plays a crucial role in supporting the sustainability of educational institutions. However, in practice, several schools and educational institutions have not fully implemented proper management functions in managing BOP funds. For instance, some institutions do not conduct systematic budget planning and lack written budget plans that can serve as detailed references for financial management. Consequently, financial expenditures are often conducted incidentally without clear budgeting guidelines. This study aims to analyze the implementation of BOP fund management in educational institutions, particularly in terms of planning, budgeting, implementation, and supervision. This research employs a descriptive qualitative approach. Data were collected through in-depth interviews, observations, and document analysis. The findings indicate that the implementation of BOP fund management has not been carried out optimally in several aspects, including planning, budgeting, implementation, and supervision. Therefore, improvements are required to ensure more effective and accountable financial management. One of the main challenges in BOP fund management is the limited quality of human resources, both in terms of academic qualifications and managerial competencies.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Adlini, M. N. (2022). Metode penelitian kualitatif studi pustaka. Edumaspul: Jurnal Pendidikan, 974-980.
Ahmad Mushthofa, E. M. (2022). Manajemen pembiayaan pendidikan berbasis bebas sumbangan pembinaan pendidikan. Jurnal Akuntabilitas Manajemen Pendidikan, 64-76.
Ahmaluddin. (2022). Peranan Dinas Pendidikan Dalam Pengawasan Intern Terhadap Penyaluran Dana Bantuan Operasional Sekolah Di Lingkungan Kabupaten Indragiri Hilir (Studi: Permendikbud Nomor 8 Tahun 2020 Tentang Juknis Bos Reguler). Diss. Universitas Islam Riau.
Halim, A. (2018). Mengelola bantuan operasional sekolah dengan baik. jakad media publishing.
Inkiriwang, R. R. (2020). Kewajiban negara dalam penyediaan fasilitas pendidikan kepada masyarakat menurut undang-undang nomor 20 tahun 2003 tentang sistem pendidkan nasional. Lex Privatum.
Kodir, A. R. (2022). Pengelolaan Madrasah Diniyah Kontemporer. Digillib.
Mubarok, S. a. (2023). Pengambilan Keputusan Oleh Manajer. Jakad Media Publishing.
Nisa Nurrohmah, a. I. (2023). Optimalisasi Pembiayaan Pendidikan di MA YPP Babakan Jamanis dalam Menjaga Kualitas Pendidikan Gratis. Jurnal Pelita Nusantara, 250-257.
Rahayu Sari, Y. S. (2023). Kebijakan dan Kinerja Birokrasi Pendidikan. TOHAR MEDIA.
Rahayu, S. (2020). Penganggaran dana bantuan operasional sekolah: perspektif new institutional sociology. Penerbit Peneleh.
Ramadhani, R. (2022). Analisis Manajemen Keuangan Syariah Terhadap Pengelolaan Dana Bantuan Operasional Penyelenggaraan di TK Cengkong Kabupateng Pinrang. Diss. IAIN parepare.
Ramadhani, R. A. (2023). Implementasi Pengelolaan Dana Bantuan Operasional Pendidikan Pada Lembaga Paud. Abata: Jurnal Pendidikan Islam Anak Usia Din, 89-100.
Regina, B. (2015). Implementasi Kebijakan Bantuan Operasional Sekolah Di Kota Malang (Studi di Dinas Pendidikan Kota Malang). Diss. Brawijaya University.
Robbaniyah, Q. (2023). Manajemen Pendidikan Islam. CV. Mitra Cendekia Media.
Rusdiana, A. (2023). Manajemen Sumber Daya Manusia Pendidikan. Bandung: Digilib.
Sakti, K. G. (2022). Analisis Transparansi Dan Akuntabilitas Dalam Pengelolaan Dana Bantuan Operasional Sekolah Reguler (Studi Kasus Pada SMP Negeri 3 Bogor). Diss. Fakultas Ekonomi Dan Bisnis Universitas Pakuan.
Saputra, R. S. (2022). Strategis Kepala Madrasah dalam pengelolaan pembelajaran kelas unggulan pada era Pendemi Coronavirus Desease di Madrasah Tsanawiyah negeri 11 Banyuwangi. Diss. Universitas Islam Negeri Kiai Haji Ahmad Siddiq Jember.
Sri Astuti, O. F. (2022). Modul Administrasi dan Supervisi Pendidikan. Feniks Muda Sejahtera.
Udaya Madjid, A. N. (2021). Implementasi program dana Bantuan Operasional Sekolah (BOS) tingkat pendidikan dasar pada masa pandemi Covid-19 di Kabupaten Bandung Provinsi Jawa Barat. Jurnal Ilmiah Wahana Bhakti Praja, 65-84.
Article Sidebar
Main Article Content
Abstract
The management of Educational Operational Assistance (BOP) funds plays a crucial role in supporting the sustainability of educational institutions. However, in practice, several schools and educational institutions have not fully implemented proper management functions in managing BOP funds. For instance, some institutions do not conduct systematic budget planning and lack written budget plans that can serve as detailed references for financial management. Consequently, financial expenditures are often conducted incidentally without clear budgeting guidelines. This study aims to analyze the implementation of BOP fund management in educational institutions, particularly in terms of planning, budgeting, implementation, and supervision. This research employs a descriptive qualitative approach. Data were collected through in-depth interviews, observations, and document analysis. The findings indicate that the implementation of BOP fund management has not been carried out optimally in several aspects, including planning, budgeting, implementation, and supervision. Therefore, improvements are required to ensure more effective and accountable financial management. One of the main challenges in BOP fund management is the limited quality of human resources, both in terms of academic qualifications and managerial competencies.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Adlini, M. N. (2022). Metode penelitian kualitatif studi pustaka. Edumaspul: Jurnal Pendidikan, 974-980.
Ahmad Mushthofa, E. M. (2022). Manajemen pembiayaan pendidikan berbasis bebas sumbangan pembinaan pendidikan. Jurnal Akuntabilitas Manajemen Pendidikan, 64-76.
Ahmaluddin. (2022). Peranan Dinas Pendidikan Dalam Pengawasan Intern Terhadap Penyaluran Dana Bantuan Operasional Sekolah Di Lingkungan Kabupaten Indragiri Hilir (Studi: Permendikbud Nomor 8 Tahun 2020 Tentang Juknis Bos Reguler). Diss. Universitas Islam Riau.
Halim, A. (2018). Mengelola bantuan operasional sekolah dengan baik. jakad media publishing.
Inkiriwang, R. R. (2020). Kewajiban negara dalam penyediaan fasilitas pendidikan kepada masyarakat menurut undang-undang nomor 20 tahun 2003 tentang sistem pendidkan nasional. Lex Privatum.
Kodir, A. R. (2022). Pengelolaan Madrasah Diniyah Kontemporer. Digillib.
Mubarok, S. a. (2023). Pengambilan Keputusan Oleh Manajer. Jakad Media Publishing.
Nisa Nurrohmah, a. I. (2023). Optimalisasi Pembiayaan Pendidikan di MA YPP Babakan Jamanis dalam Menjaga Kualitas Pendidikan Gratis. Jurnal Pelita Nusantara, 250-257.
Rahayu Sari, Y. S. (2023). Kebijakan dan Kinerja Birokrasi Pendidikan. TOHAR MEDIA.
Rahayu, S. (2020). Penganggaran dana bantuan operasional sekolah: perspektif new institutional sociology. Penerbit Peneleh.
Ramadhani, R. (2022). Analisis Manajemen Keuangan Syariah Terhadap Pengelolaan Dana Bantuan Operasional Penyelenggaraan di TK Cengkong Kabupateng Pinrang. Diss. IAIN parepare.
Ramadhani, R. A. (2023). Implementasi Pengelolaan Dana Bantuan Operasional Pendidikan Pada Lembaga Paud. Abata: Jurnal Pendidikan Islam Anak Usia Din, 89-100.
Regina, B. (2015). Implementasi Kebijakan Bantuan Operasional Sekolah Di Kota Malang (Studi di Dinas Pendidikan Kota Malang). Diss. Brawijaya University.
Robbaniyah, Q. (2023). Manajemen Pendidikan Islam. CV. Mitra Cendekia Media.
Rusdiana, A. (2023). Manajemen Sumber Daya Manusia Pendidikan. Bandung: Digilib.
Sakti, K. G. (2022). Analisis Transparansi Dan Akuntabilitas Dalam Pengelolaan Dana Bantuan Operasional Sekolah Reguler (Studi Kasus Pada SMP Negeri 3 Bogor). Diss. Fakultas Ekonomi Dan Bisnis Universitas Pakuan.
Saputra, R. S. (2022). Strategis Kepala Madrasah dalam pengelolaan pembelajaran kelas unggulan pada era Pendemi Coronavirus Desease di Madrasah Tsanawiyah negeri 11 Banyuwangi. Diss. Universitas Islam Negeri Kiai Haji Ahmad Siddiq Jember.
Sri Astuti, O. F. (2022). Modul Administrasi dan Supervisi Pendidikan. Feniks Muda Sejahtera.
Udaya Madjid, A. N. (2021). Implementasi program dana Bantuan Operasional Sekolah (BOS) tingkat pendidikan dasar pada masa pandemi Covid-19 di Kabupaten Bandung Provinsi Jawa Barat. Jurnal Ilmiah Wahana Bhakti Praja, 65-84.