Literature Review: Efektivitas Pengelolaan Dana BOS pada Sekolah Menengah Atas dan Kejuruan
DOI:
https://doi.org/10.62710/r8jdcg92Keywords:
Effectiveness; BOS fund management; Transparency; Accountability.Abstract
School Operational Assistance (BOS) is one of the government policies aimed at supporting the implementation of basic and secondary education to be more effective and efficient through school operational funding. Therefore, the purpose of this study is to examine the effectiveness of BOS fund management in secondary and vocational schools through a systematic literature review. This study uses the Systematic Literature Review (SLR) method as descriptive qualitative research. Data were collected from various journals and articles published between 2020 and 2025, totaling 10 articles. In this literature analysis, it can be concluded that BOS management has generally been carried out in accordance with applicable technical guidelines, including budget planning based on priority scales, two-stage fund disbursement, supervision, and reporting involving various stakeholders. However, obstacles such as delays in fund disbursement, regulatory changes, and limited human resources remain major challenges that affect the effectiveness of BOS fund management. Transparency and accountability have proven to be key factors in improving the effectiveness of the use of these funds. This study recommends improving training for BOS managers and refining the fund disbursement mechanism to support the optimization of BOS fund usage to improve the quality of education at the secondary level.
Downloads
References
Agestina, R., Pravasanti, Y. A., & Kristiyanti, L. (2023). Faktor-faktor yang Mempengaruhi Efektivitas Pengelolaan Dana BOS Pada SMA dan Sederajat di Kecamatan Simo. Jurnal Ilmiah Keuangan Akuntansi Bisnis, 2(2), 349–357. https://doi.org/10.53088/jikab.v2i2.48
Dilapanga, Y., Niswatin, & Husain, S. P. (2024). Analisis Pengelolaan Dana Biaya Operasional Sekolah di SMKN Paramita Bintauna Tahun 2022. Jurnal Mahasiswa Akuntansi, 2(4), 506–515. https://jamak.fe.ung.ac.id/index.php/jamak/article/view/161
Gunawan, F. S., Purwaningsih, N., Rizki, M., & Junaedi, A. R. (2024). Tantangan dan Strategi Pengelolaan Dana BOS di SMA Negeri 4 Kota Serang: Analisis Efektivitas dan Transparansi. Jurnal Untirta, 2 (1), 137–144. https://jurnal.untirta.ac.id/index.php/psnpnf/article/view/26609
Iskandar, J. (2019). Implementasi Sistem Manajemen Keuangan Pendidikan. Jurnal IDAARAH, 3 (1), 114–123. https://core.ac.uk/download/pdf/234752746.pdf
Kafomay, B. S. M. R. V. (2020). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Peningkatan Pelayanan Pendidikan di SMA Negeri 4 Jayapura. Jurnal Kajian Ekonomi & Keuangan Daerah, 125(2), 125–150.
Kardina, M., & Magriasti, L. (2023). Peran Pendidikan Yang Berkualitas Terhadap Pertumbuhan Ekonomi Suatu Negara. Jurnal Pendidikan Tambusai, 7 (3), 28271–28277. https://doi.org/https://doi.org/10.31004/jptam.v7i3.11385
Lindawati, R. (2024). Pengaruh Akuntabilitas dan Transparansi Terhadap Efektivitas Pengelolaan Dana BOS di SMK XYZ Jakarta. JICN: Jurnal Intelek Dan Cendikiawan Nusantara, 1 (5), 6625–6630. https://doi.org/https://jicnusantara.com/index.php/jicn/article/view/1130
Mogot, T. F. (2023). Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) di Sekolah Menengah Atas Negeri Olahraga Sidoarjo (SMANOR). Jurnal Revenue, 3(2), 617–624. https://doi.org/10.46306/rev.v3i2
Muwahid, F., Azis, M., & Azis, F. (2024). Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah terhadap Peningkatan Mutu Pendidikan di SMA Negeri 3 Polewali. Jurnal Mirai Management, 9(1), 253–267. https://doi.org/https://doi.org/10.37531/mirai.v9i1.6374
Rachman, D., Setiawan, D., & Nugraha, R. M. T. (2022). Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah Di SMA Sasama. Jurnal Ilmiah Akuntansi, 13 (3), 73–86. https://doi.org/https://ejournal.unibba.ac.id/index.php/akurat/article/ view/1064/868
Ramli, Pasulu, M., & Rina. (2025). Analisis Pengelolaan Keuangan terhadap Efektivitas Penggunaan Dana Bantuan Operasional Sekolah (BOS) pada SMA Negeri 1 Lasusua Kabupaten Kolaka Utara Provinsi Sulawesi Tenggara. JOMEL: Jurnal Online Manajemen ELPEI, 5(1), 1477–1484. https://doi.org/https://doi.org/10.58191/jomel.v5i1.393
Saifrizal, M., & Yusuf, Y. (2023). Pengelolaan Keuangan Dana BOS Reguler dan Akuntabilitas Pelaporan Keuangan Daerah Berdasarkan Permendikbud No.6 Tahun 2021 di Kota Lhokseumawe. Jurnal Cahaya Mandalika, 3 (2), 1039–1047. https://doi.org/https://doi.org/10.36312/jcm.v3i2.2172
Saisarani, K. G. P., & Sinarwati, N. K. (2021). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SMA Negeri 4 Singaraja Tahun 2020. Jurnal Ilmiah Akuntansi Dan Humanika, 11 (2), 340–348. https://doi.org/https://doi.org/10.23887/jiah.v11i2.34447
Septhiningrum, A. P., Sumtaky, M., & Zuhroh, D. (2023). Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS). JRAP: Jurnal Riset Akuntansi Dan Perpajakan, 10 (1), 92–102. https://doi.org/10.35838/jrap.2023.01
Setiawan, H., & Miharja, M. (2025). Analisis penggunaan Dana Bos di SMA Muhammadiyah 4 Jakarta terhadap Permendikbud Nomor 63 Tahun 2023 tentang Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Satuan Pendidikan. Journal Humaniora: Jurnal Hukum Dan Ilmu Sosial, 3 (1), 32–37. https://doi.org/https://doi.org/10.37010/hmr.v3i1.58
Sudarma, U. (2022). Pendidikan Karakter Dalam Mewujudkan Sumber Daya Manusia Berdaya Saing Menuju Indonesia Emas 2045. Jurnal Kajian Islam, 1 (1), 37–55. https://doi.org/https://doi.org/10.59757/sharia.v1i1.4
Sujai, M., & Kurniawan, I. (2023). Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah pada SMK Negeri 1 Tolitoli. JAGO-E: Jurnal Actual Organization Of Economy, 4 (1), 395–402. http://ojs.stiemujahidin.ac.id
Ta’dung, Y. L., Pasulu, I., Kannapadang, D., & Marewa, J. B. (2022). Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Dana BOS) Pada SMA Katolik Rantepao, Toraja Utara. CEMERLANG: Jurnal Manajemen Dan Ekonomi Bisnis, 2(2), 167–175. https://doi.org/https://doi.org/10.55606/cemerlang.v2i2.327
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Kharina Amadea Adiningrum, Lovia Putri Wulandari Sitanggang, Annisa Widi Selina, Atia Zahro (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
