Hadiyanto, Shelvie Famella, Bambang Budi Wiyono
The Government of Indonesia seeks to improve the service and quality of education by providing School Operational Assistance (Bantuan Operasional Sekolah/BOS). This research was conducted in elementary schools in the Kampar Regency. Data was obtained through interviews, observation and documentation. The results of the analysis and discussion concluded that there were several obstacles in the management of BOS. The data was collected by interview and documentation methods, which were analysed by qualitative descriptive analysis. The results showed that the management of BOS at the elementary school was in accordance with the Ministry of Education and Culture No. 03 of 2019, concerning the Technical Guidelines for the Use of School Operational Assistance. In contrast, not all school elements have been involved and there is still a lack of supervision of the program. It is suggested that management of BOS needs to be improved more transparently and accountably though e-budgeting. © 2019, Primrose Hall Publishing Group.
Departement of Educational Administration, Universitas Negeri Padang, Padang, Indonesia
