in a seamless and optimal manner. These activities include curriculum review, preparation of
curriculum documents, preparation of division of teacher and education personnel tasks and
lesson schedules, preparation of annual programs, preparation of semester programs, analysis
of SKL, KI, KD, and preparation of GPA, preparation of syllabus, preparation of RPP/service
programs, preparation of science laboratory management programs, preparation of computer
laboratory management programs, preparation of library management programs, professional
development of teachers and education personnel, and development of school management
(Nurdin, 2019).
Subsequently, the role in the development of process standards is discussed. The role of
BOS funds in process development is to provide schools with the financial resources to
implement various activity programs that are aligned with the interests of the learning or
education process. These programs may include, but are not limited to, the management of
teaching and learning activities, extracurricular activities, tutoring, class administration, and
The preparation of extracurricular programs, as well as the allocation of funds for honorariums
and incentives to be distributed among those responsible for leading such programs, represents
another key responsibility. Similarly, the purchase of teaching aids and other practical
resources, learning media, assessment instruments, student learning outcome reports, and
stationery for learning activities also fall within the purview of the budgetary process.
Additionally, the copying of materials for educational use and the allocation of funds for
teacher training and development are essential elements. The implementation of these various
activity programs represents the core effort in implementing and improving the quality of
education. This is because the development of process standards represents the core or heart of
implementing and improving the quality of education. Therefore, developing and improving
the quality of the process must be the focus of all efforts to develop educational standards.
The role of BOS funds in the development of educators and education personnel can be
observed in the capacity of schools to finance, among other endeavors, professional
development activities for teachers and education personnel through the medium of education
and training (diklat), workshops, seminars, and activities in the creation of learning media for
teacher/principal competitions, and continuing professional development. The implementation
of these activities is of course of great importance and strategic value in order to improve the
quality of education.
The role of BOS funds in the development of school facilities and infrastructure is evident
in the capacity of schools to finance a range of essential activities, including power and service
subscriptions, the maintenance and upkeep of school facilities and infrastructure, the
acquisition and maintenance of multimedia learning tools, and the completion of necessary
educational facilities. These activities are undoubtedly crucial for the seamless and conducive
implementation of education in schools.
The role of BOS funds in the development of management standards is to provide schools
with the financial resources to undertake a range of activities, including those related to new
student admissions, PPDB announcements, registration acceptance, re-registration,
introduction to the school environment, review of the school vision and mission, and
preparation. These funds may be used for the following purposes: the development of
RKS/RKAS/RAPBS/APBS/APBSP, school accreditation, office management activities, public
relations activities, the creation of school banners, adiwiyata school workshops, healthy
schools, child-friendly schools, graduation announcements, school management development,
and principal competency development.
The role of BOS funds in the development of financing standards can be observed in the
capacity of schools to finance a range of expenses, including newspaper and magazine
subscriptions, school housekeeping activities, power and services, teacher and employee