OPTIMALISASI MANAJEMEN KEUANGAN SEKOLAH DALAM PENGGUNAAN DANA BOS UNTUK MENINGKATKAN KINERJA GURU DI SDN 43 BILAH HULU

DARPANSYAH PUTRA, NPM 2414100010 (2026) OPTIMALISASI MANAJEMEN KEUANGAN SEKOLAH DALAM PENGGUNAAN DANA BOS UNTUK MENINGKATKAN KINERJA GURU DI SDN 43 BILAH HULU. Masters thesis, Universitas Labuhanbatu.

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Abstract

This study aims to: (1) examine how the School Operational Assistance (BOS) funds are managed at SDN 43 Bilah Hulu to support the improvement of teacher performance; (2) identify the obstacles faced by the school in optimizing the use of BOS funds, particularly in aspects of improving learning quality, providing facilities and infrastructure, and developing teacher professionalism; and (3) formulate strategies for optimizing school financial management so that the use of BOS funds is more effective and has a tangible impact on the quality of education at SDN 43 Bilah Hulu. This research uses field research with a descriptive qualitative approach. Data were collected directly at SDN 43 Bilah Hulu, Bilah Hulu District, Labuhanbatu Regency, North Sumatra Province. The research informants consisted of the school principal, school treasurer, school operator, classroom teachers, and the school committee. Data collection techniques included observation, semi-structured interviews, and documentation. Data analysis was conducted using the Miles and Huberman model, which includes data condensation, data display, and drawing conclusions and verification. Data validity was maintained through triangulation, prolonged engagement, and persistent observation in the field. The results of the study indicate that BOS fund management at SDN 43 Bilah Hulu is carried out in a structured and systematic manner through the stages of planning, organizing, implementation, and supervision. Planning is conducted participatively, involving various stakeholders to determine school needs that support teacher performance improvement, such as training, provision of learning facilities, and professional competence development. Organizing involves clear task allocation among the principal, treasurer, and teachers. BOS funds are implemented for the procurement of books, teaching aids, technology-based learning media, and activities to enhance teacher competencies. Supervision is conducted routinely both internally and externally to ensure that fund usage is transparent and accountable. However, the study also identified several obstacles in optimizing the use of BOS funds, such as limited funding that must be distributed for various school needs, budget planning that requires precise prioritization, and managerial capabilities that still need improvement. Nevertheless, through strategies for optimizing financial management, such as participatory RKAS preparation, prioritization of improving learning quality, strengthening the supervision system, and implementing transparency and accountability, the use of BOS funds at SDN 43 Bilah Hulu has proven to support teacher performance improvement and positively impact the quality of teaching and educational standards at the school. Keywords : School Financial Management, BOS Funds, Teacher Performance =============================================================================== Penelitian ini bertujuan untuk: (1) mengetahui bagaimana pengelolaan dana Bantuan Operasional Sekolah (BOS) di SDN 43 Bilah Hulu dalam mendukung peningkatan kinerja guru; (2) mengidentifikasi kendala-kendala yang dihadapi sekolah dalam mengoptimalkan penggunaan dana BOS, khususnya dalam aspek peningkatan mutu pembelajaran, penyediaan sarana dan prasarana, serta pengembangan profesional guru; dan (3) merumuskan strategi optimalisasi manajemen keuangan sekolah agar penggunaan dana BOS lebih efektif dan berdampak nyata terhadap peningkatan kualitas pendidikan di SDN 43 Bilah Hulu. Penelitian ini menggunakan jenis penelitian lapangan (field research) dengan pendekatan kualitatif deskriptif. Data dikumpulkan secara langsung di SDN 43 Bilah Hulu, Kecamatan Bilah Hulu, Kabupaten Labuhanbatu, Provinsi Sumatera Utara. Informan penelitian terdiri dari kepala sekolah, bendahara sekolah, operator sekolah, guru kelas, dan komite sekolah. Teknik pengumpulan data yang digunakan meliputi observasi, wawancara semi-terstruktur, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi kondensasi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Keabsahan data dijaga melalui teknik triangulasi, peningkatan ketekunan, serta perpanjangan pengamatan di lapangan. Hasil penelitian menunjukkan bahwa pengelolaan dana BOS di SDN 43 Bilah Hulu dilaksanakan secara terstruktur dan sistematis melalui tahapan perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Perencanaan dilakukan secara partisipatif dengan melibatkan berbagai pihak untuk menentukan kebutuhan sekolah yang mendukung peningkatan kinerja guru, seperti pelatihan, penyediaan fasilitas pembelajaran, serta pengembangan kompetensi profesional. Pengorganisasian dilakukan melalui pembagian tugas yang jelas antara kepala sekolah, bendahara, dan guru. Pelaksanaan dana BOS digunakan untuk pengadaan buku, alat peraga, media pembelajaran berbasis teknologi, serta kegiatan peningkatan kompetensi guru. Sementara itu, pengawasan dilakukan secara rutin baik secara internal maupun eksternal untuk memastikan penggunaan dana berjalan transparan dan akuntabel. Namun demikian, penelitian ini juga menemukan beberapa kendala dalam optimalisasi penggunaan dana BOS, seperti keterbatasan sumber dana yang harus dibagi untuk berbagai kebutuhan sekolah, perencanaan anggaran yang menuntut penentuan prioritas secara tepat, serta kemampuan manajerial yang masih perlu ditingkatkan. Meskipun demikian, melalui strategi optimalisasi manajemen keuangan seperti penyusunan RKAS secara partisipatif, penetapan prioritas pada peningkatan mutu pembelajaran, penguatan sistem pengawasan, serta penerapan transparansi dan akuntabilitas, penggunaan dana BOS di SDN 43 Bilah Hulu terbukti mampu mendukung peningkatan kinerja guru dan memberikan dampak positif terhadap kualitas pembelajaran serta mutu pendidikan di sekolah. Katakunci : Manajemen Keuangan Sekolah, Dana BOS, Kinerja Guru

Item Type: Thesis (Masters)
Uncontrolled Keywords: School Financial Management, BOS Funds, Teacher Performance ========================================== : Manajemen Keuangan Sekolah, Dana BOS, Kinerja Guru
Subjects: H Social Sciences > HG Finance
L Education > L Education (General)
L Education > LB Theory and practice of education > LB1501 Primary Education
Divisions: Fakultas keguruan dan Ilmu Pendidikan
Depositing User: Unnamed user with email repository@ulb.ac.id
Date Deposited: 08 Sep 2026 02:55
Last Modified: 08 Sep 2026 02:55
URI: http://repository.ulb.ac.id/id/eprint/2779

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