Bantuan Biaya Operasional Sekolah (BOS) Terhadap Peningkatan Indeks Pembangunan Manusia (IPM) Melalui Pendidikan di Provinsi Kalimantan Selatan

This study aims to understand the role and contribution of the School Operational Assistance (BOS) program in improving the Human Development Index (HDI) through the education sector in South Kalimantan Province. A descriptive qualitative approach was used, with data collected through in-depth interviews, observations, and document analysis. The informants consisted of school principals, BOS treasurers, and education department officials selected purposively. The findings indicate that the BOS program plays a strategic role in supporting school operational activities, increasing educational participation, and enhancing the quality of learning, especially in regions with limited funding. BOS also contributes to improving educational indicators within the HDI framework, such as the average length of schooling and expected years of schooling. However, the effectiveness of the program is highly dependent on school managerial capacity, accurate planning, and supportive policies from local governments. Strengthening the capacity of BOS administrators and improving supervision are needed to ensure optimal and sustainable program implementation. This study recommends cross-sectoral collaboration as a strategic path to improve the quality of education and enhance the HDI in South Kalimantan.