A BOS Fund Management Strategy in Optimizing the Learning Media at Public Elementary School

Abstract

This study aims to analyze the strategy of managing school operational assistance (BOS) in optimizing learning media at SDN 173330 Sibuntuon, Lintongnihuta District. Data collection techniques were carried out using observation techniques, documentation and in-depth interviews. Data analysis techniques were carried out by reducing data, displaying data, and drawing conclusions. This study used triangulation of sources and techniques and theories to find the validity of the data. The results of the study at SD Negeri 173330 Sibuntuon showed that: 1) the strategy of managing BOS in optimizing learning media was carried out with the stages of budget planning (bugging), budget procurement, budget allocation (allocating), budget use by prioritizing media, materials and learning tools, making bookkeeping (accounting), supervision and accountability that follows the BOS technical guidelines; 2) The problems of BOS management strategy are: a) teachers do not want to actively participate in the process of making RKAS, b) learning media that are no longer functioning when the budget year is running, c) lack of teacher understanding of the Technical Instructions for the use of BOS funds, d) some teachers cannot operate learning media, e) the ability of employees to repair damaged learning media. 3) Efforts to overcome the problems of BOS management are a) communication between teachers and the BOS treasurer, b) managing finances, prioritizing the most important learning media that will be used soon, c) the library adds reading materials, d) providing guidance to teachers on how to use learning media.