IMPLEMENTASI MANAJEMEN BERBASIS SEKOLAH DALAM MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS DI SEKOLAH DASAR BALIKPAPAN

ABSTRACT The gap between governance requirements for School Operational Assistance (BOS) funds and their actual management practices constitutes the focus of this study. This study aimed to analyze the implementation of School-Based Management (SBM) in supporting accountability and transparency in BOS fund management at SDN 021 Balikpapan Barat through planning, organizing, implementation, and supervision. A qualitative approach with a case study design was employed. Data were collected through interviews, observation, and documentation involving the principal, BOS treasurer, teacher, and school committee. Data validity was established through source triangulation, technique triangulation, and member checking, while the data were analyzed using reflexive thematic analysis. The findings indicate that BOS fund planning was based on school needs and priorities through discussions of the School Activity and Budget Plan (RKAS) involving relevant stakeholders. Organization was supported by the BOS Team, role allocation, coordination, and hierarchical reporting, while implementation followed the RKAS and was supported by verification, transaction records, ARKAS, SIPLah, and physical and digital archives. Supervision was conducted through internal review, periodic evaluation, external reporting, and school committee involvement. These mechanisms strengthened accountability through traceability of responsibilities and fund utilization while supporting transparency through the disclosure of budget information. However, committee access to information, administrative capacity, regulatory changes, and documentation accuracy still require strengthening. The findings affirm that BOS fund governance through SBM requires integration of procedures, managerial capacity, stakeholder participation, and access to information. ABSTRAK Kesenjangan antara tuntutan tata kelola Dana Bantuan Operasional Sekolah (BOS) dan praktik pengelolaannya menjadi fokus penelitian ini. Penelitian bertujuan menganalisis implementasi Manajemen Berbasis Sekolah (MBS) dalam mendukung akuntabilitas dan transparansi pengelolaan Dana BOS di SDN 021 Balikpapan Barat melalui perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi yang melibatkan kepala sekolah, bendahara BOS, guru, dan komite sekolah. Keabsahan data diperiksa melalui triangulasi sumber, triangulasi teknik, dan member checking, sedangkan analisis dilakukan menggunakan analisis tematik refleksif. Hasil penelitian menunjukkan bahwa perencanaan Dana BOS dilakukan berdasarkan kebutuhan dan prioritas melalui pembahasan RKAS bersama pemangku kepentingan. Pengorganisasian didukung oleh Tim BOS, pembagian peran, koordinasi, dan pelaporan berjenjang, sedangkan pelaksanaan mengacu pada RKAS dengan dukungan verifikasi, bukti transaksi, ARKAS, SIPLah, serta arsip fisik dan digital. Pengawasan dilakukan melalui pemeriksaan internal, evaluasi berkala, pelaporan eksternal, dan keterlibatan komite. Mekanisme tersebut memperkuat akuntabilitas melalui keterlacakan tanggung jawab dan penggunaan dana serta mendukung transparansi melalui penyampaian informasi anggaran. Namun, akses informasi komite, kapasitas administrasi, perubahan regulasi, dan ketepatan dokumentasi masih memerlukan penguatan. Temuan ini menegaskan bahwa tata kelola Dana BOS melalui MBS memerlukan keterpaduan prosedur, kapasitas pengelola, partisipasi, dan akses informasi.