GOOD SCHOOL GOVERNANCE: REVITALISASI PENGELOLAAN DANA BOSP DI SEKOLAH AL USWAH SURABAYA

The management of the School Operational Assistance Fund (BOSP) in private schools plays a strategic role in supporting educational quality improvement. However, its practical implementation continues to encounter evident obstacles regarding accountability, transparency, and stakeholder participation. This study aims to analyze BOSP fund management at Al-Uswah School Surabaya, identify accountability and transparency weaknesses, and formulate a revitalization model based on good school governance. Employing a qualitative approach with a multi-case study design across SDIT, SMPIT, and SMAIT Al-Uswah Surabaya, data were collected from principals, treasurers, BOSP managers, foundations, teachers, and school committees. The findings reveal that while administrative compliance has been achieved through digital systems, accountability remains narrowly focused on procedural compliance, and transparency has not adequately reached the general public. Consequently, this study develops the BOSP Fund Management Revitalization Model Based on Good School Governance (RB-GSG) comprising five core pillars to enhance budgetary effectiveness and foster public trust. ABSTRAK Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) pada sekolah swasta memiliki peran strategis dalam mendukung peningkatan mutu pendidikan. Namun, implementasinya masih menghadapi tantangan nyata dalam aspek akuntabilitas, transparansi, dan keterlibatan pemangku kepentingan (stakeholders). Penelitian ini bertujuan menganalisis pengelolaan Dana BOSP pada Sekolah Al-Uswah Surabaya, mengidentifikasi kelemahan akuntabilitas dan transparansi, serta merumuskan model revitalisasi berbasis good school governance. Penelitian menggunakan pendekatan kualitatif dengan desain studi multi-kasus pada SDIT, SMPIT, dan SMAIT Al-Uswah Surabaya yang melibatkan kepala sekolah, bendahara, pengelola Dana BOSP, yayasan, guru, serta komite sekolah. Hasil penelitian menunjukkan bahwa pengelolaan Dana BOSP secara administratif telah sesuai ketentuan, namun akuntabilitas masih berorientasi pada kepatuhan formal dan transparansi belum menjangkau publik secara luas. Oleh karena itu, penelitian ini merumuskan Model Revitalisasi Pengelolaan Dana BOSP Berbasis Good School Governance (RB-GSG) yang memadukan lima pilar penguatan tata kelola guna meningkatkan efektivitas anggaran dan kepercayaan publik.