ANALYSIS OF EFFICIENCY AND EFFECTIVENESS OF SCHOOL OPERATIONAL ASSISTANCE FUND MANAGEMENT IN ISLAMIC EDUCATIONAL INSTITUTIONS

Abstract

This study aims to analyze the efficiency and effectiveness of the management of School Operational Assistance funds at Madrasah Ibtidaiyah At-Taqwa Bondowoso. This study identifies how the School Operational Assistance fund management process is carried out and the extent to which the fund management is efficient and effective in improving the quality of education in the madrasah. The research method used is qualitative descriptive with a case study approach. Data was collected through interviews with madrasah heads, treasurers, and several teachers, as well as analysis of documents related to reports on the use of School Operational Assistance funds. Data analysis techniques are carried out by means of data reduction, data presentation, and conclusion drawn.

The results of the study show that the management of School Operational Assistance funds at Madrasah Ibtidaiyah At-Taqwa is in accordance with the guidelines set by the Ministry of Education and Culture. However, there are several obstacles in terms of planning and reporting that are not fully optimal. The use of School Operational Assistance funds is mostly focused on operational needs and improving the quality of learning, such as the purchase of teaching aids and textbooks. However, the efficiency of fund management is still not optimal because there are expenses that are not in accordance with the priority of needs. In addition, the effectiveness of the use of funds can be seen from the improvement of the quality of teaching and educational facilities, although there are still shortcomings in facilities and infrastructure that support learning. This study recommends improvements in budget planning, reporting transparency, and strengthening supervision to improve the efficiency and effectiveness of School Operational Assistance fund management.

Keywords : Efficiency, Effectiveness, School Operational Assistance Fund Management, Madrasah Ibtidaiyah, Islamic Education.