Good Governance and Strengthening the Governance of School Operational Assistance (BOS) Funds Through a Risk Management Approach

Andriean Andjar; Asna  Aneta; Ismet  Sulila; Yanti  Aneta

doi:10.47616/jamrsss.v7i2.720

Authors

Andriean Andjar Universitas Negeri Gorontalo
Asna Aneta Universitas Negeri Gorontalo
Ismet Sulila Universitas Negeri Gorontalo
Yanti Aneta Universitas Negeri Gorontalo

DOI:

https://doi.org/10.47616/jamrsss.v7i2.720

Keywords:

Good Governance, Government, School Operational Assistance (BOS) Funds, Risk Management, Public Administration

Abstract

This study aims to analyze the implementation of good governance principles in strengthening the governance of School Operational Assistance (BOS) funds through a risk management approach. The management of BOS funds as part of public financial administration requires governance that is transparent, accountable, effective, and participatory to ensure that the objectives of improving educational quality can be achieved optimally. However, in practice, various risks are still encountered, including administrative errors, delays in reporting, weak supervision, limited human resources, and low transparency in educational budget management. This study employed a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews, and documentation. The analysis used the interactive model of Miles and Huberman, consisting of data reduction, data presentation, and conclusion drawing. The findings reveal that the implementation of good governance principles in the management of BOS funds has not been fully optimal due to constraints related to transparency, accountability, supervisory effectiveness, and community participation. The application of risk management through stages of risk identification, risk analysis, risk mitigation, as well as monitoring and evaluation becomes an important strategy in strengthening financial governance in the education sector. Enhancing the capacity of fund managers, optimizing supervision, utilizing digital technology, and increasing community involvement are strategic efforts in creating governance that is effective, transparent, and accountable.

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