Government Oversight and Its Impact on the Effectiveness of BOS Fund Distribution in Indonesian Public Schools

Abstract

This study investigates the influence of regional inspectorate supervision on the effectiveness of School Operational Assistance (BOS) fund management in public junior high schools in Rakit Kulim Subdistrict, Indragiri Hulu Regency. Using a quantitative explanatory approach, data were gathered through questionnaires distributed to school principals, treasurers, and administrative staff, selected via purposive sampling. The analysis, conducted using simple linear regression, revealed that inspectorate supervision has a significant and positive impact on the effectiveness of BOS fund distribution, with 37.7% of the variance explained by the quality of supervision. The findings indicate that regular and structured oversight enhances financial discipline, transparency, and compliance with regulations. Nevertheless, the implementation of supervision still faces several challenges, including limited inspectorate personnel, inadequate transportation to remote schools, and insufficient follow-up after inspections. Additionally, while the ARKAS application improves the accuracy and efficiency of financial planning and reporting, some inconsistencies remain due to the lack of integration between digital systems and manual audit procedures. This research contributes to the existing body of knowledge by highlighting the crucial role of government oversight in ensuring effective public fund management in education, especially in rural areas. The study recommends strengthening the capacity of inspectorates, improving logistical support, and aligning digital and manual supervision systems to enhance overall governance. Schools are also encouraged to adopt a more participatory and transparent approach in managing BOS funds by actively involving school committees and stakeholders.