Analisis Komposisi Penggunaan Dana BOS: Proporsi Belanja Honor, Sarana, dan Pembelajaran pada SMP Negeri
DOI:
https://doi.org/10.55883/jipkis.v6i2.276Keywords:
BOS grant; school spending composition; honoraria; school facilities; learning expenditure; public junior secondary school; education financeAbstract
Background: The School Operational Assistance (BOS) grant is the main operating fund of Indonesian public junior secondary schools, yet open evidence on how much goes to honoraria, facilities, and learning is scarce. The planned school-level data from the JAGA portal could not be accessed, so the analysis used other open sources. Objective: To describe the composition of BOS spending in junior secondary schools (SMP) by component, grouped into honoraria, facilities, learning, and other operations. Methods: Descriptive analysis of three layers of secondary data: national SMP BOS use in the second quarter of 2019 by eleven components (IDR 916.30 billion), the 2020 realisation of 43 SMPs in Maros Regency by economic classification, and the 2023 realisation report of one public SMP in Banjarbaru. Grouping rules were fixed before calculation, with a sensitivity analysis for library spending. Results: Nationally (2019), honoraria took 14.1%, facilities 14.8%, learning 49.2%, and other operations 21.9%. In the Banjarbaru school (2023) the shares were 23.4%, 22.8%, 28.6%, and 25.2%. In Maros (2020) personnel spending reached 33.0%. Counting library spending as facilities raised the facility share to 38.9% and 35.1%. Conclusion: Honorarium shares in the more recent data (23–33%) exceed the 2019 national share (14%), consistent with the cap being raised from 15% to 50% in 2020, but remain below the cap. The learning share depends heavily on how library spending is classified. Findings are indicative and should be replicated with school-level ARKAS or JAGA data.
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