The Role of Internal and External Oversight in BOSP Financial Management (A Case Study at SDN Pasawahan 04, Dayeuhkolot District, Bandung Regency)
DOI:
https://doi.org/10.31943/afkarjournal.v9i3.2316Keywords:
Internal Supervision, External Supervision, Financial Management, BOS Funds, Elementary SchoolAbstract
The management of School Operational Assistance (BOS) funds plays a vital role in supporting the continuity of educational operations at the elementary school level. However, BOS fund management still faces various challenges, including the potential for fund misuse and weak accountability. This study aims to analyze the role of internal and external supervision in supporting the financial management of BOS funds at SDN Pasawahan 04, Dayeuhkolot Subdistrict, Bandung Regency. This research is based on the theory of supervision and public financial management, which emphasizes the importance of internal control systems and the involvement of external parties to ensure transparency and accountability. The method used is a case study with a qualitative approach. Data were collected through in-depth interviews, observation, and document analysis. The results show that internal supervision by the principal and treasurer plays a role in ensuring that fund usage aligns with the School Activity and Budget Plan (RKAS). However, there are still shortcomings in documentation and reporting. Meanwhile, external supervision by the Education Office and auditors contributes to raising awareness about the importance of accountability, although its implementation is periodic and has yet to thoroughly address technical aspects. The study concludes that synergy between internal and external supervision is essential to strengthening transparent and accountable BOS fund management. It is necessary to improve human resource capacity and increase the frequency and quality of supervision to establish better financial governance at the elementary school level.
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Copyright (c) 2026 Ratri Nurhayati, Maman Suherman, Helmawati, Imelda Devi Candra Agustina
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