PENGARUH PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (B0S) TERHADAP PENINGKATAN MUTU PENDIDIKAN DI SMP NEGERI 1 TILAMUTA

The research aims to determine the effect of School Operational Assistance funds (BOS) management on improving education quality at SMP Negeri 1 Tilamuta, Boalemo Regency. This research uses a quantitative approach. The data collection methods are observation, documentation, and questionnaires. The sample consists of 30 teachers, and the analysis method is simple regression analysis. This research found that the regression showed the model equation Y = 3.983 + 0.963. Each BOS fund management variable increase was predicted to improve education quality by 0.963.The regression analysis showed a coefficient of determination of 0.529, indicating that 52.9% of the variation in improving the quality of education was explained by BOS fund management. This indicated a positive relationship between the management of BOS funds and the improvement of the quality of education, where the better the management of BOS funds, the higher the quality of education. Other factors not investigated in this research affected the remaining 47.1%, or residual value.