Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan
Abstract
In order to achieve the goals of national education based on the 1945 Constitution, participation from related parties is needed in managing education, both from administration to management of BOS funds. The principal has managerial, supervisory and entrepreneurial duties. The purpose of this study was to determine the management of school principals in managing School Operational Assistance (BOS) funds in elementary schools. This study uses a qualitative approach, by collecting data from previous research and then looking at the results of interviews, observations, and documentation by respondents, namely the school principal. The method used in this research is a literature review of books, scientific articles, and literature sources of books, scientific articles, and other literary sources. The results of this literature study are that schools are carried out with several processes, namely starting with designing a School Budget Activity Plan (RKAS) which involves school committees, BOS treasurers, teacher assemblies and staff, in the development and use of BOS funds, namely taking into account the 8 National Education Standards ( SNP) and monitoring and evaluation from related parties or the BOS TEAM. Reports of BOS funds can be reported manually and online
