Analisis Efektivitas Pengelolaan Dana Bos dalam Peningkatan Mutu Pendidikan di Sekolah Dasar Negeri Tasikapa Kecamatan Aesesa Selatan Kabupaten Nagekeo

JUPA, Albertus Kwarto (2026) Analisis Efektivitas Pengelolaan Dana Bos dalam Peningkatan Mutu Pendidikan di Sekolah Dasar Negeri Tasikapa Kecamatan Aesesa Selatan Kabupaten Nagekeo. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This research was written by Albertus Kwarto Jupa (31121036), a student of the Development Economics Study Program, Faculty of Economics and Business, under the supervision of Supervisor I Dr. Marius Masri, S.E., M.Si., and Supervisor II Mrs. Enike T. Yustin Dima, S.E., M.E., with the research title “Analysis of the Effectiveness of BOS Fund Management in Improving Educational Quality at SD Negeri Tasikapa, Aesesa Selatan District, Nagekeo Regency.” The research problems in this study are: (1) How effective is the management of BOS funds at SD Negeri Tasikapa, Aesesa Selatan District, Nagekeo Regency? (2) What is the form of BOS fund management in relation to the quality of education at SD Negeri Tasikapa, Aesesa Selatan District, Nagekeo Regency? The objectives of this study are: (1) To determine the effectiveness of BOS fund management at SD Negeri Tasikapa, Aesesa Selatan District, Nagekeo Regency; and (2) To determine the implementation and utilization of BOS funds at SD Negeri Tasikapa, Aesesa Selatan District, Nagekeo Regency. The data analysis technique used in this study is descriptive qualitative analysis, with data collected through observation, interviews, and documentation. The results of the study indicate that the management of BOS funds at SD Negeri Tasikapa has been carried out effectively. This is evidenced by the full realization of the BOS fund budget received by the school in accordance with the planning outlined in the School Activity and Budget Plan (RKAS). The use of BOS funds complies with applicable technical guidelines, is managed transparently, and is accountable. BOS funds are utilized to support learning activities, the procurement of facilities and infrastructure, and school operational needs, thereby having a positive impact on the teaching and learning process and the improvement of educational quality. In addition, good cooperation among the principal, treasurer, teachers, and the school committee contributes to the effectiveness of BOS fund management. This study concludes that the management of BOS funds at SD Negeri Tasikapa has been implemented optimally and in accordance with the school’s planning. The funds received are utilized fully and appropriately to support learning activities and operational needs. Orderly, transparent management that complies with applicable regulations has a positive impact on improving educational quality. Therefore, BOS funds play an important role in supporting the quality of the teaching and learning process at SD Negeri Tasikapa. Keywords: Effectiveness, BOS Funds, Educational Quality

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