Bosda Policy In Education Financingin the Era Of Regional Autonomy

Abstract

Education is an important foundation in building quality and competitive human resources. Within the framework of regional autonomy, local governments have the authority to manage education, including through the Regional School Operational Assistance (BOSDA) policy as additional funding from the APBD. However, the implementation of BOSDA faces various challenges, such as disparities in allocations between regions, delays in distribution, and weak accountability. This study aims to analyze the policy basis of BOSDA in the context of regional autonomy and evaluate its impact and challenges on education financing. The research method used was a literature study with a qualitative approach, collecting data from policy documents, government reports, and scientific journals published in the last ten years. The results show that although BOSDA has a strong legal basis, the absence of minimum allocation standards has led to funding inequality between regions. The impact of BOSDA is dualistic: on the one hand it helps reduce the financial burden on schools and families, but on the other hand it widens the gap due to uneven allocations. The main challenges include politicization of the budget, weak transparency, and lack of coordination between BOSDA and BOS Nasional. Based on these findings, this study recommends: (1) setting minimum allocation standards based on regional needs, (2) strengthening the monitoring system through digitalization and community participation, and (3) harmonizing policies between the central and regional governments. These recommendations are expected to increase the effectiveness of BOSDA as a fair and accountable education funding instrument in the regional autonomy system.