The Influence of Boss Fund Management on Improving the Quality of Education in Elementary Schools

Salki Sasmita; Samsinar Samsinar; Abd. Rijal

Authors

Salki Sasmita Department of Accounting Education, Universitas Negeri Makassar, Makassar, Indonesia
Samsinar Samsinar Department of Accounting Education, Universitas Negeri Makassar, Makassar, Indonesia
Abd. Rijal Department of Accounting Education, Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Management of BOS Funds, Quality of Education

Abstract

The variables in this study are the management of the School Operational Assistance (BOS) funds as the independent variable and the quality of education as the dependent variable. The population in this study is all teachers at State Elementary School 271 Pallae, totaling 30 people, with a sample of 30 teachers and committee members taken using a saturated sample technique. Data collection was carried out using observation, questionnaires, and documentation. Data analysis was performed using descriptive percentage analysis, instrument testing, and hypothesis testing. Based on the data analysis, a multiple linear regression equation model Y = 41.935 + 0.712X was obtained, which means that if the School Operational Assistance (BOS) fund management variable is considered to be zero, then the variable for improving the quality of education is 41.935. Furthermore, the coefficient of determination (R2) obtained was 0.388 or 38.8 percent. This means that the effect of School Operational Assistance (BOS) fund management on the improvement of the quality of education at State Elementary School 271 Pallae is 38.8 percent, while the remaining 61.2 percent is influenced by other unexamined factors. From the t-test results, it was found that the management of the School Operational Assistance (BOS) fund has a positive and significant effect on the improvement of the quality of education, with a significance value of 0.000 < 0.05. Therefore, the hypothesis in this study is accepted.

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