Analysis Of The Role Of Internal Control And School Committees In Managing School Operational Assistance Funds (Bos) On The Operational Performance Of Sdn Lubang Buaya 05

This study analyzes the role of internal control and the school committee in the management of the School Operational Assistance Fund (BOS) and its impact on operational performance at SDN Lubang Buaya 05 The background of this study is based on the importance of education as a key element in the progress of the nation and the challenges of managing BOS funds, which often face obstacles of fraud and non-transparency. This study examines the conformity of BOS fund management with the prevailing regulations (Permendikbud No. 63 of 2022) as well as the monitoring and reporting mechanisms implemented. The results show that strong internal controls and the active role of school committees in overseeing BOS funds can improve the effectiveness and efficiency of the use of funds and reduce the risk of fraud. This study also identified internal and external factors that influence the effectiveness of internal control in achieving operational performance. The findings provide recommendations for improving the governance and supervision of BOS funds in primary schools.