MANAGEMENT OF OPERATIONAL ASSISTANCE FUNDS FOR EDUCATIONAL UNITS IN KINDERGARTEN, ELEMENTARY SCHOOL, AND JUNIOR HIGH SCHOOL IN KALAWAT DISTRICT

Abstract

This study examines the management of School Operational Assistance Funds (BOSP) at three educational units in Kalawat District, North Minahasa Regency: TK GMIM 36 Hanna Kuwil, SD Negeri Kolongan, and SMP Advent Watutumou. Using a qualitative case study approach, data were collected through in-depth interviews, observation, and documentation. The findings reveal significant gaps between regulatory mandates and implementation capacity. Regarding planning, schools inadequately utilized Education Report Cards for evidence-based planning, demonstrated limited understanding of the single annual budget shifting mechanism in the ARKAS application, and failed to publicly disclose RKAS documents. In implementation, all schools utilized the SIPLA procurement system but faced network connectivity issues, experienced delays due to recommendation requirements from the Education Office, and encountered restrictions on non-allowable expenditures. Regarding reporting, critical deficiencies were identified including missing bank statements, incomplete accountability documents, discrepancies between RKAS and BKU records, and untimely reporting. The study concludes that BOSP fund management effectiveness depends critically on human resource capacity, internal control systems, and regular technical guidance. Recommendations include data-based planning using Education Report Cards, systematic transaction recording, enhanced collaboration among fund management teams, and regular interventions by the Education Office through structured technical guidance and advocacy.