Keberhasilan Implementasi Kebijakan Dana BOS terhadap Kualitas Pendidikan di SMP ABC

This study aims to evaluate the impact of the School Operational Assistance Fund (BOS) budget policy on the quality of education at SMP ABC. The main focus of this study is to analyze how much the BOS Fund contributes to improving the quality of education. The research uses a descriptive approach with the literature study method (secondary research), where data is collected from various sources such as ministry reports, scientific journals, government regulations, and the results of studies of related educational institutions. The results of the study show that the BOS Fund in general encourages increased educational participation, especially for underprivileged students, by providing support for school operational financing so that they can continue their education. The BOS Fund also plays an important role in providing educational facilities and infrastructure, such as books, learning tools, maintenance of school facilities, and supporting extracurricular activities. This makes a positive contribution to the creation of a more conducive learning environment and encourages the improvement of student achievement. However, the effectiveness of the use of BOS Funds is highly dependent on transparency, accountability, and the ability of school management to manage budgets. Some of the obstacles that are still encountered in the field include the lack of understanding by the school regarding the BOS technique, delays in the disbursement of funds, and the potential for budget misuse which has an impact on the non-optimal realization of education quality improvement programs. Therefore, a stricter supervision system, increased capacity of school management, and community involvement in the planning and evaluation process of using funds are needed. By optimizing the management of the BOS Fund, it is hoped that equal access to quality education throughout Indonesia can be achieved.