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ANALISIS PRINSIP PENGELOLAAN DANA BOS REGULER BERDASARKAN PERMENDIKBUDRISTEK NO.63 TAHUN 2022 (STUDI PADA SMP PAPUA HARAPAN)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 8 No. 1 (2025)

Published
2025-05-31
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

This study analyzes the implementation of Permendikbud Number 63 of 2022 in the management of the School Operational Assistance Fund (BOS) at SMP Papua Harapan. Using a qualitative descriptive approach, this research explores the principles of transparency, accountability, effectiveness, efficiency, and compliance applied in fund management. The findings indicate that despite challenges in implementing transparency and limited human resources, this policy positively impacts school operational management and the improvement of educational quality. Recommendations for enhancing the effectiveness of BOS management include increasing the capacity of educators, utilizing technology, and optimizing planning and evaluation of fund usage. This research is expected to provide a clear picture of the dynamics of BOS management in remote areas such as Papua.Keywords: Principles of BOS Fund Management, Regular BOS Fund, Procedures, Principle of Transparency, Accountability, Effectiveness, Efficiency, Compliance in BOS Fund Management.

Collaboration network of the authors

40 authors · 130 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown5
Syaikhul FalahAffiliation unknown5
Anthonius H. Citra WijayaAffiliation unknown4
Pascalina V. S SesaAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Ulfah Rizky MusliminAffiliation unknown3
Paulus K. Allo LayukAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Otniel SafkaurAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Bill PangayowAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Siti RofingatunAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PRINSIP PENGELOLAAN DANA BOS REGULER  BERDASARKAN PERMENDIKBUDRISTEK NO.63 TAHUN 2022  (STUDI PADA SMP PAPUA HARAPAN)</dc:title>
	<dc:creator> Meteray, Cicilia Cindy Oktaviani</dc:creator>
	<dc:creator>Meinarni Asnawi</dc:creator>
	<dc:creator>Waromi, Juliana</dc:creator>
	<dc:description xml:lang="en-US">This study analyzes the implementation of Permendikbud Number 63 of 2022 in the management of the School Operational Assistance Fund (BOS) at SMP Papua Harapan. Using a qualitative descriptive approach, this research explores the principles of transparency, accountability, effectiveness, efficiency, and compliance applied in fund management. The findings indicate that despite challenges in implementing transparency and limited human resources, this policy positively impacts school operational management and the improvement of educational quality. Recommendations for enhancing the effectiveness of BOS management include increasing the capacity of educators, utilizing technology, and optimizing planning and evaluation of fund usage. This research is expected to provide a clear picture of the dynamics of BOS management in remote areas such as Papua.Keywords: Principles of BOS Fund Management, Regular BOS Fund, Procedures, Principle of Transparency, Accountability, Effectiveness, Efficiency, Compliance in BOS Fund Management. </dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2025-05-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5873</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 8 No. 1 (2025): Volume 8 Nomor 1 Mei 2025</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 8 No 1 (2025): Volume 8 Nomor 1 Mei 2025</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5873/3784</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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