Policy Implementation under Financial and Environmental Constraints: Evidence from Indonesia’s School Operational Assistance Program

Abstract

This study aims to describe and analyze the implementation of the School Operational Assistance (BOS) fund management policy at SMP Negeri 2 Muara Bunyut based on the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2022. It also identifies the supporting and inhibiting factors in its implementation, integrating concepts of financial constraints, environmental uncertainty, and governance quality. The study uses a descriptive qualitative approach. Primary and secondary data were obtained through in-depth interviews, observation, and documentation. The research informants consisted of the principal, BOS treasurer, school operator, teachers, school committee, school supervisor, parents, students, and BOS assistants from the Education Office, selected through purposive sampling. Analysis was conducted using George C. Edwards III's policy implementation theory, encompassing communication, resources, disposition, and bureaucratic structure. The results show that the implementation of BOS fund management at SMP Negeri 2 Muara Bunyut has been carried out relatively well despite facing bureaucratic and financial constraints. Communication is conducted through structural meetings, socialization, and information boards, though parental communication remains overly technical. Resources are supported by the BOS team and the ARKAS application, yet hampered by the dual workload of the treasurer and delayed fund disbursements. The disposition of implementers is reflected in strong institutional commitment and transparency. The bureaucratic structure operates through clear task distribution and periodic supervision. These findings provide an empirical overview of the characteristics of public sector financial management in facing funding pressures, regulatory uncertainty, and the persistent demand for educational quality enhancement.