TINJAUAN YURIDIS EFEKTIVITAS ALOKASI DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENINGKATKAN SARANA DAN MUTU PENDIDIKAN DI SMAN 1 GUNUNG TULEH KABUPATEN PASAMAN BARAT

Abstract

School Operational Assistance is one of the government's efforts to facilitate the provision of education. School Operational Assistance aims to help with school operational costs for students and improve accessibility and quality of learning for students. Conceptually, this assistance is given to underprivileged students or poor communities, but in reality, not all poor/underprivileged students receive adequate education services. formulation of the problem 1] How effective is the utilization of School Operational Funds at SMA N 1 Gunung Tuleh, West Pasaman Regency? 2] How is the performance of the Principal of SMA N 1 Gunung Tuleh, West Pasaman Regency in utilizing school operational assistance funds? The type of research is a sociological approach, Data sources: primary data and secondary data, Data collection techniques include document studies and interviews: 1] The effectiveness of the management of school operational assistance funds at SMAN 1 Gunung Tuleh is quite good and there is transparency in management in accordance with the Technical Guidelines for School Operational Assistance. 2] The principal's performance in utilizing school operational assistance funds is based on the authority given, first, preparing a school needs plan, second, determining the work program, third, calculating the work budget, fourth, allocating funds, fifth, supervising the management of school operational assistance funds.