M. Yusmaridi, Vevi Sunarti, R. Rusdinal, Nurhizrah Gistituati, Dewi Juita


The rationale of conducting this research came from observations carried out in Junior High Schools in Padang City regarding the large amounts of BOS (School Operational Assistance Fund Program) funds being returned to the government from schools. This phenomenon indicates that the government has not reached the targeted execution rates of BOS funds given to schools. The research method used to analyze the factors causing the low absorption of BOS funds was a descriptive method with a quantitative approach through percentage equations. According to the BOS budgets, the results obtained were 43.9% of schools involved teachers, education personnel, and school committees in planning activities. 43.7% of schools were able to account for the financial reports of BOS funds, while 51.8% of schools were wrong in understanding the regulations. In managing BOS funds, 59.9% of schools had competent human resources, actively participated in Bimtek activities, and had integrity. Only 29.3% of schools carried out administrative activities according to regulations.


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DOI: http://dx.doi.org/10.46827/ejes.v8i6.3795


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