Challenges Behind the Numbers: Obstacles in the Management and Reporting of BOS Funds at SDN Mataram City
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Akmal Yusuf, Wirawan Suhaedi

Challenges Behind the Numbers: Obstacles in the Management and Reporting of BOS Funds at SDN Mataram City

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Introduction

Challenges behind the numbers: obstacles in the management and reporting of bos funds at sdn mataram city. Uncover challenges in BOS fund management & reporting at SDN Mataram City. This study highlights misaligned unit prices, funding disparities, and excessive documentation to boost efficiency.

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Abstract

The purpose of this study is to analyze in depth the factors that hinder the management and reporting of BOS funds at SDN Mataram. By understanding the root causes of the problems faced, it is hoped that the results of this study can provide relevant and practical recommendations to improve the efficiency and effectiveness of BOS fund management and reporting. The data collection technique used in this study is in-depth interviews with informants, and the data analysis method employed is thematic analysis. The research findings reveal several challenges in the management and reporting of BOS funds, including unit price standards (SSH) that are not in line with market prices, disparities between the amount of BOS funds received by schools and the number of operational needs that must be met, and the large number of documents that must be prepared in an insufficient amount of time.


Review

This study tackles a highly pertinent issue concerning the efficiency and accountability of public funds in education. The title, "Challenges Behind the Numbers: Obstacles in the Management and Reporting of BOS Funds at SDN Mataram City," clearly outlines the scope and focus, promising an investigation into the practical difficulties faced by schools. The abstract effectively conveys the study's objective: to analyze the root causes of hindrances in BOS fund management and reporting, with the ultimate goal of offering actionable recommendations. This qualitative approach, using in-depth interviews and thematic analysis, is well-suited to unearthing the nuanced, lived experiences and systemic issues that often underpin such challenges. A significant strength of this research lies in its choice of methodology, which is apt for a deep dive into administrative complexities. Employing in-depth interviews with informants and thematic analysis allows for a rich understanding of stakeholder perspectives, moving beyond mere surface-level observations to identify underlying systemic problems. The findings presented in the abstract are particularly insightful, highlighting specific, tangible obstacles such as unit price standards (SSH) that fail to reflect market prices, disparities between allocated funds and actual operational needs, and the burdensome nature of extensive documentation requirements within insufficient timeframes. These findings resonate as common pain points in public sector financial management and suggest the study captures genuine practical dilemmas. The implications of these findings are substantial, extending beyond the specific context of SDN Mataram City. The identified challenges—misaligned unit costs, inadequate funding, and excessive administrative demands—point to a need for critical review of current BOS fund policies and operational guidelines at a broader level. The study's commitment to providing "relevant and practical recommendations" is a crucial aspect, and the full paper should elaborate on how these recommendations might address the systemic flaws uncovered. This research serves as a valuable contribution to the discourse on improving financial governance and resource allocation in the education sector, offering a foundation for policymakers and administrators to develop more effective and responsive frameworks.


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