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This research is entitled The Effectiveness of School Operational Assistance Fund Management in Improving the Quality of Education (Case Study at SD Negeri Danau Ina Oesapa). The purpose of this study is to analyze the management of school operational assistance funds at Lake Ina Oesapa State Elementary School in improving the quality of education, which includes the planning, implementation, and evaluation stages. This study uses a descriptive qualitative approach, while the type of research used in this study is a descriptive case study research. The results of the study show that SD Negeri Danau Ina Oesapa in the effectiveness of the management of school operational assistance funds (BOS) in improving the quality of education can be said to be effective. This can be seen from the first, the planning for the management of BOS funds at SD Negeri Ina Oesapa begins by compiling RKAS based on needs and in accordance with the components of BOS fund financing to improve the quality of education. Second, the implementation of BOS fund management at SD Negeri Ina Oesapa is adjusted to the RKAS which has been determined to improve the quality of education and in accordance with the BOS fund guidelines. Third, the evaluation of the management of BOS funds at SD Negeri Ina Oesapa is carried out by the principal and the government (Kupang City Education and Culture Office), the evaluation is carried out at the end of each year to correct errors in the management of BOS funds. Even so, there are still inhibiting factors in the management of school operational assistance (BOS) funds, namely, the disbursement of funds often experiences delays in BOS funds, schools are limited in making heavy repairs so that schools are still experiencing a shortage of rooms, and some students whose names are not readable in financial data. It is recommended that the central government needs to accelerate the distribution of BOS funds so that it is on time. Schools are expected to continue to develop facilities and infrastructure.

The RKAS application is an information and communication system to facilitate the budgeting, implementation and administration as well as accountability of the School Operational Assistance Fund in primary and secondary education units nationally. This study aims to determine how the RKAS application operates in assisting the management of the School Operational Assistance Fund (BOS). The method used in this research is a systematic literature review with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The data for this study was taken from the google scholar database. The results of this study show that the RKAS application is very helpful in managing BOS funds, besides that the RKAS application can also ensure accountability, transparency, effectiveness, and efficiency in its management. ARKAS allows schools to plan, implement, and report the use of funds efficiently. The use of ARKAS also makes it easier to monitor and evaluate the use of BOS funds. The use of the RKAS application has a significant impact on school financial management, the operation of a good RKAS application will have a good impact on schools, and vice versa. Thus, schools are obliged to use the RKAS application as a guide in managing BOS funds, so that BOS funds can be managed accountably and transparently and help in school management.

This research aims to determine the management strategy for Operational Assistance Funds (BOS) at the Salena Small Inpres Elementary School, Palu City. This research uses a qualitative descriptive method with data collection techniques using in-depth interviews, observation and documentation. This research involved the school principal and BOS treasurer as primary data sources. Secondary data sources include the school profile, vision and mission, BOS Annual Activity Plan (RKT Annual Work Plan), BOS Accountability Report (LPJ Accountability Report), and teacher data. The results of the interviews were then transcribed into Indonesian. The results show that the BOS fund management strategy goes through several stages and processes, namely planning, management, evaluation and reporting. The planning, management, evaluation and reporting components show that the Salena Small Inpres Elementary School in Palu City has run well in accordance with the provisions of the technical guidelines for managing BOS funds. The obstacles that were found resulted in the implementation of these regulations being hampered by the school so that the program that had been prepared in the RKAS could not run well. Recommendations that can be given are periodic evaluations from stakeholders so that BOS funds can be managed effectively and efficiently.

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.

This study aims to identify how the development of human capital can be improved through optimizing the School Activity Plan and Budget (RKAS) in an effort to improve school quality. Through a qualitative approach, data was collected through observation, interviews, and analysis of documents related to the implementation of the RKAS at SMKN 3 Tuban. The results of the research show that developing human capital through optimizing RKAS has the potential to improve school quality. Funds allocated wisely for teacher and student training programs, as well as extracurricular support and collaboration with other schools and industry visits, were able to develop teacher and student competencies. Optimal implementation of RKAS plays an important role in facilitating human capital development by ensuring proper allocation of funds and programs that are relevant to school needs.

Lamaholot Larantuka Private Vocational School is an educational unit located in Lewoloba Village, Ile Mandiri District, East Flores Regency. As an Educational Institution, every activity carried out at the Lamaholot Private Vocational School is directed to achieve the school's vision and mission. To achieve the vision and mission, Lamaholot Larantuka Private Vocational School must pay attention to the elements of education management, namely curriculum management, student management, facilities and infrastructure management, public relations management, personnel management, and financial management. From the results of the initial research on the management elements above, it was found that phenomena/problems related to financial management had not been managed effectively. This was reinforced in the 2020 and 2021 School Activity and Budget Plans (RKAS), where it was found that several activity plans could not work because there was no reconciliation between targets and budget realization. The research objective to be achieved is that the researcher wants to know and explain the financial management of the Lamaholot Private Vocational School Larantuka based on the principle of the effectiveness of school financial management. In this study, the data collection techniques used were observation, interviews and document studies. While the data analysis technique used to find out and explain the problems at the research location is descriptive qualitative with a school financial management approach which includes (a) school financial management planning at SMKs; (b) implementation of school financial management at SMK; (c) evaluation and accountability of school financial management; and (d) analysis of the effectiveness of school financial management in SMK. From the results of the study it was found that the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2020 was in the range of 99.52%. It means effective. Meanwhile, the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2021 is in the range of 99.29% and is said to be effective. Based on the results of this study, the researchers concluded that the effectiveness level of financial management at the Lamaholot Larantuka Private Vocational School for the 2020 and 2021 fiscal years has reached the effective category because it is in the 90% - 100% category.

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.

Penelitian ini bertujuan untuk mendeskripsikan manajemen keuangan sekolah taman kanak kanak kalam kudus Sibolga Pendekatan deskriptif kualitatif dan kuantitatif digunakan dalam penelitian ini dengan menggunakan rancangan studi kasus. Sumber data dari penelitian ini menggunakan purposive sampling, dimana peneliti mengambil sampel untuk sumber data berdasarkan RKAS (Sumber Dana) dan RKAS (Penggunaan) TA. 2020/2021 serta orang yang dianggap paling tahu tentang apa yang peneliti harapkan. Data yang diperoleh melalui: observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan menggunakan langkah pengumpulan data, penyajian data, analisis data dan penarikan kesimpulan. Kesimpulan penelitian ini, ditemukan bahwa manajemen keuangan di Taman Kanak Kanak Kalam Kudus Sibolga sumber keuangan terdiri dari empat sumber, yaitu: pemerintah yakni Dinas Pendidikan Sibolga, yayasan, komite sekolah dari wali murid dalam bentuk SPP, dan masyarakat atau donatur. Sekolah memiliki rencana kerja yang dibuat selama satu tahun sekali yaitu berupa Rencana Kegiatan Anggaran Sekolah (RKAS). RKAS dibuat sebelum tahun ajaran baru dimulai. Tahap penyusunan RKAS dimulai dengan menyusun rancangan anggaran kebutuhan kegiatan sekolah selama satu tahun ke depan, yang terdiri dari pengurus inti yaitu kepala sekolah, bendahara dan dewan guru. Tahap selanjutnya yaitu membuat RKAS. Setelah RKAS mendapat persetujuan dari Yayasan, Laporan pertanggungjawaban yang harus dibuat oleh sekolah dan Kepala Sekolah. Evaluasi ini dilakukan sekolah untuk mendapatkan laporan keuangan dari sekolah terkait penerimaan dan pengeluaran keuangan sekolah yang berasal dari pemerintah, yayasan, masyarakat, dan donatur.