The Analysis of School Operational Assistance Management of Public Senior High Schools in Post-Pandemic Era in Indonesia

Abstract

The education budget is one of the determinants of the realization of the quality of education in
Indonesia. To help educational fund units in the regions, the Indonesian government made a policy by
allocating a budget through the state budget known as Anggaran Pendapatan dan Belanja Negara
(APBN), which was included in a special non-physical allocation fund. The special non-physical
allocation fund is named School Operational Assistance known as Biaya Operasional Sekolah (BOS).
Therefore, this study aims to analyze the management of BOS Funds in the Post Pandemic Period.
This research used the literature study method. Based on the results shows that schools generally tried
to manage BOS funds well. However, they face various obstacles starting from the Covid-19
pandemic, the lack of human resources in schools, and the lack of supervision over fund management.
Therefore, the efficiency and effectiveness of education costs is a shared responsibility in providing
education. The results of this research conclude that managing BOS funds during the post-pandemic
period is a challenge for secondary schools.