Beyond Compliance: Evaluating the Effectiveness and Transparency of School Operational Assistance Fund Management in West Kutai, Indonesia

Abstract

The School Operational Assistance Fund plays a crucial role in supporting school operations and the provision of education services in Indonesia. However, effective governance is not merely demonstrated through regulatory compliance; it also needs to be reflected in the substantive performance of fund management. This study aims to evaluate the effectiveness and transparency of the management of the School Operational Assistance Fund (BOS) at SD Negeri 006 Nyuatan, West Kutai Regency, and to assess whether the high level of regulatory and programmatic alignment is accompanied by comparable policy performance. The study employed a descriptive quantitative approach with an evaluative design based on Dunn's six evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy, with transparency as an additional governance dimension. Data were obtained purposively from the principal, BOS treasurer, teachers, and school committee chairperson using a four-level Likert-scale questionnaire, supported by interviews, observations, and documentation. The results indicate that BOS Fund management is generally effective, but the performance across dimensions is not fully balanced. Accuracy is the strongest dimension, while effectiveness and adequacy are relatively weaker. This pattern indicates a gap between compliance and substantive performance. This research emphasizes the importance of a beyond-compliance perspective in the evaluation of BOS Funds and the need to strengthen funding adequacy, disbursement accuracy, digital infrastructure, and information accessibility.