Analisis Penerapan Prosedur Oleh Dinas Pendidikan Dalam Pelaksanaan Dana Bos di Kabupaten Toraja Utara

This study aims to analyze the implementation of procedures by the North Toraja Regency Education Office in the administration of School Operational Assistance (BOS) Funds through socialization, monitoring, guidance, and verification in accordance with Minister of Primary and Secondary Education Regulation No. 8 of 2025, as well as to identify the associated constraints from the perspective of public sector accountability and transparency. This study employed a descriptive qualitative approach using in-depth interviews, observation, and documentation. The data were analyzed interactively and validated through triangulation. The findings indicate that all four procedures have been implemented, but their implementation has not been fully optimal due to budget constraints, the large number of schools, and their geographically dispersed locations, some of which are difficult to access. Socialization activities are conducted regularly, and guidance has had a positive impact, whereas monitoring has not reached all schools and verification remains constrained by delays in reporting. From a public sector accounting perspective, these procedures support accountability and transparency through orderly financial recording and reporting, including the General Cash Book, transaction evidence, and account codes, as well as information disclosure. They also reflect the monitoring mechanism function in Agency Theory and the principles of Good Governance. Strengthening budget allocation, human resource capacity, and technology-based support systems remains necessary.