Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) dan Dana Bantuan Operasional Pendidikan Daerah (BOPDA) di SD Muhammadiyah 9 Surabaya

Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Bantuan Operasional Sekolah (BOS) dan Dana Bantuan Operasional Pendidikan Daerah (BOPDA) di SD Muhammadiyah 9 Surabaya berdasarkan aspek fleksibilitas, efektivitas, efisiensi, akuntabilitas, dan transparansi. Penelitian menggunakan pendekatan kualitatif dengan jenis studi kasus. Informan penelitian terdiri atas kepala sekolah, bendahara, guru, dan komite sekolah. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman, sedangkan keabsahan data diuji melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa pengelolaan dana BOS dan BOPDA di SD Muhammadiyah 9 Surabaya telah berjalan dengan baik. Aspek fleksibilitas ditunjukkan melalui penyesuaian penggunaan anggaran terhadap kebutuhan mendesak melalui revisi RKAS sesuai ketentuan. Aspek efektivitas terlihat dari terlaksananya program sekolah, peningkatan fasilitas pembelajaran, serta meningkatnya mutu layanan pendidikan. Aspek efisiensi tercermin pada penggunaan anggaran berdasarkan skala prioritas sehingga mendukung kegiatan pembelajaran dan operasional sekolah secara optimal. Aspek akuntabilitas diwujudkan melalui penatausahaan yang tertib menggunakan Buku Kas Umum (BKU), aplikasi ARKAS dan SIPKS, serta penyusunan laporan keuangan secara berkala. Aspek transparansi ditunjukkan melalui penyampaian informasi penggunaan dana kepada guru dan komite sekolah. Kendala yang dihadapi meliputi keterlambatan pencairan dana, perubahan kebijakan dan sistem pelaporan, tingginya beban administrasi, keterbatasan anggaran, serta kebutuhan sekolah yang belum seluruhnya terakomodasi dalam perencanaan anggaran.

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This study aimed to analyze the management of School Operational Assistance (BOS) and Regional Education Operational Assistance (BOPDA) funds at SD Muhammadiyah 9 Surabaya based on the aspects of flexibility, effectiveness, efficiency, accountability, and transparency. The study used a qualitative approach with a case study. The research informants consisted of the principal, treasurer, teachers, and school committee members. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. Data validity was tested through source and technique triangulation. The results indicated that the management of BOS and BOPDA funds at SD Muhammadiyah 9 Surabaya have been running well. The flexibility aspect is demonstrated through adjustments to budget usage to meet urgent needs through revisions to the School Activity and Budget Plan (RKAS) in accordance with regulations. Effectiveness is evident in the implementation of school programs, improvements to learning facilities, and the enhanced quality of educational services. Efficiency is reflected in the use of the budget based on priorities, thus optimally supporting learning activities and school operations. Accountability is demonstrated through orderly administration using the General Cash Book (BKU), the ARKAS and SIPKS applications, and the preparation of periodic financial reports. Transparency is demonstrated through the provision of information on fund usage to teachers and the school committee. Challenges encountered include delays in fund disbursement, changes in policies and reporting systems, high administrative burdens, budget constraints, and school needs that have not been fully accommodated in budget planning.