Farkhatul Ummi

Optimizing School Operational Assistance (Dana BOS) Management to Improve the Quality of Islamic Education in Indonesia

Introduction

Optimizing school operational assistance (dana bos) management to improve the quality of islamic education in indonesia. Optimize Dana BOS management in Indonesian Islamic schools. This study explores digital financial reporting, external audits, and managerial training to enhance transparency, accountability, and education quality.

Abstract

Purpose – This study investigates the management strategies of the School Operational Assistance (Dana BOS) fund in Islamic schools, with a specific focus on the integration of digital financial reporting, performance-based evaluation, and auditing mechanisms to improve educational quality and accountability. Design/methods – Using a qualitative library research design, the study systematically analyzed secondary sources—including peer-reviewed journals, academic texts, and government reports—related to educational finance, Islamic school governance, and public fund accountability. Literature was selected from reputable databases and categorized using thematic coding aligned with management functions such as planning, budgeting, implementation, and evaluation. Findings – The findings indicate that Islamic schools implementing digital reporting systems, external audits, and managerial training programs demonstrate more transparent and efficient BOS fund management. The study also reveals disparities in fund utilization between urban and rural Islamic schools, influenced by infrastructure, institutional capacity, and community participation. Schools that embraced integrated governance frameworks aligned with Islamic values achieved greater educational impact. Research implications/limitations – The research is limited by its reliance on secondary data, which may not capture localized implementation challenges or informal practices within school management. Further empirical studies involving field-based data collection are recommended to validate and deepen the findings. Practical implications – Policymakers should mandate digital reporting platforms, institutionalize external audits, and invest in managerial capacity-building to enhance BOS fund governance. Stakeholder involvement through school committees is essential to promote transparency and ensure fund alignment with educational priorities. Originality/value – This study contributes to the growing discourse on Islamic education finance by offering a context-specific framework that links digital innovation, managerial ethics, and participatory oversight. It provides evidence-based recommendations that support equitable, accountable, and outcome-driven use of public education funds in religious school contexts.

Review

This study offers a timely and relevant exploration into the optimization of School Operational Assistance (Dana BOS) management within Indonesian Islamic education, a critical area for both financial accountability and educational quality. By focusing on the integration of digital financial reporting, performance-based evaluation, and auditing mechanisms, the research provides a practical framework for enhancing governance in religious school contexts. Its primary contribution lies in offering a context-specific analysis that bridges digital innovation with managerial ethics and participatory oversight, thereby enriching the broader discourse on education finance and public fund utilization in unique cultural and administrative environments. The qualitative library research design, which systematically analyzes secondary sources and employs thematic coding, is an appropriate methodological choice for synthesizing existing knowledge on this multi-faceted topic. The findings are insightful, particularly highlighting how digital reporting, external audits, and managerial training significantly improve transparency and efficiency in BOS fund management. The identification of disparities between urban and rural Islamic schools, attributed to infrastructure and institutional capacity, adds valuable nuance to the discussion. Furthermore, the observation that integrated governance frameworks aligned with Islamic values lead to greater educational impact provides a culturally resonant and actionable insight for stakeholders. Despite its valuable contributions, the study is limited by its reliance on secondary data, a constraint openly acknowledged by the authors. This methodological choice inherently restricts the ability to capture the localized, informal practices and on-the-ground implementation challenges that are often crucial for a complete understanding of school-level management. While the practical implications are well-articulated, they would benefit significantly from validation through empirical, field-based studies. Future research should prioritize primary data collection, potentially through surveys, interviews, or case studies, to delve deeper into specific school contexts and confirm the generalizability of these findings, thereby strengthening the evidence base for policy recommendations regarding digital platforms, external audits, and capacity building.

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