This research aims to determine the effectiveness of the use of BOS funds in
SMK Negeri 2 Magelang in 2016 and its SWOT analysis. The effectiveness of the
use of BOS funds was reviewed from the realization of BOS fund planning based
on 17 financing components in technical instructions of BOS funds 2016.
It was a descriptive research with quantitative and qualitative approach. The
subjects of this study were the principal, the BOS management team, the school
committee and the parties related to the use of BOS funds. The object in this study
was the use of BOS funds indicated by 17 financing components based on the
technical instructions of BOS funds 2016. Data collection methods used were
interviews and documentation. Qualitative data were analyzed using Miles and
Huberman models, while quantitative data was presented in the percentage of
achievement calculation.
The research found that the use of BOS funds in SMK Negeri 2 Magelang in
2016 amounted to Rp1,279,348,659.00 from the planned Rp1,614,911,317.00
with the effectiveness of 79%. According to the criteria of the Ministry of
National Education (2009), the use of BOS funds is categorized as very effective
because the percentage exceeds 70%. The SWOT analysis provides several
strategies, including : (1) using BOS funds to improve the competence of students
and teachers and thus enhancing school’s existence and achievement (S-O
strategy), (2) administering training and capacity building of human resource
managers (W-O strategy), (3) improving internal control and communication with
government related to BOS fund management (S-T strategy), and increasing the
supervision on the management of BOS funds (W-T strategy)