DOI: 10.14704/nq.2022.20.7.NQ33007
COMPARISON OF BOS FUND MANAGEMENT BEFORE AND DURING THE COVID-19 PANDEMIC
Budi Harsono
Abstract
Bantuan Operasional Sekolah (BOS) is a goverment’s program to provide non-personnel operating costs for
private and public educational institutions as implementers of the compulsory education program. The covid
19 pandemic has also affected the education system including BOS fund management. The research aims to
compare BOS fund management before and during the covid 19 pandemic at SMA NEGERI in Kalimantan.
This research use a qualitative descriptive approach. The data collection techniques used are observation,
interviews, and documentation. According to research, before pandemic BOS is used for student programs
and extracurricular development, while during pandemic BOS fund was allocated for honorarium payments,
buying distance learning support facilities and health protocol facilities. In conclusion, there are changes in
BOS fund implementation before and during pandemic at SMA Negeri Kalimantan.
Keywords
BOS; Covid; Comparison; Management
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