Abstract: It is critical to monitor the implementation of the current School Operational Funding Program (BOS)
policy in order to determine the extent to which it is effective, accountable, and has an impact. At the
same time, the principles and values of good governance are considered to be an important aspect of
the implementation of a program in an effort to ensure that a policy that is being implemented is held
accountable. In general, the purpose of this study is to determine whether or not the implementation of
the BOS fund program policy is in accordance with the principles of Good Governance at the Inpres
Perumnas 4 Public Elementary School in Jayapura City, Indonesia. Several important points were
discovered through the use of the qualitative method to collect and analyze both primary and secondary
data from informants. These include: First and foremost, the implementation of the BOS Fund program
at SD Negeri Inpres Perumnas 4 Jayapura City has proceeded smoothly and in accordance with the
established procedures and regulations. In accordance with the principles of administrative
accountability generally, it is applicable and can be said to be in accordance with them. For the second,
when a manager pays attention to the aspect of targeting accuracy through the mechanism of
participation or involvement of stakeholders, the implementation of management principles and good
governance practices has generally gone quite well. The same can be said for accountability and
transparency mechanisms in the reporting and dissemination of information to the general public. But
there are several obstacles or challenges that must be overcome in order to achieve success, including
the need for more detailed regulations, the need for flexibility in determining programs, and the need
for a more flexible accountability mechanism. More importantly, the ability to manage human
resources is believed to be an extremely important determinant of the success of a BOS Fund program
that is currently underway. |