ANALYSIS OF THE APPROPRIATENESS OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUND UTILIZATION FOR LIBRARY FACILITY DEVELOPMENT AT SMP NEGERI 13 BANDUNG

Authors

  • Linda Dwiyanti Universitas Pendidikan Indonesia, Indonesia
  • Aghnia Firasyan Hakiima Universitas Pendidikan Indonesia Bandung, Indonesia
  • Nuramaliah Heryanti Putri Universitas Pendidikan Indonesia, Indonesia
  • Farida Bilqis Universitas Pendidikan Indonesia, Indonesia
  • Arik Anfasa Salsabil Universitas Pendidikan Indonesia, Indonesia

DOI:

https://doi.org/10.30868/im.v9i02.10560

Keywords:

BOS funds, Library Development, Educational Development

Abstract

This study aims to analyze the suitability of the utilization of Bantuan Operasional Sekolah (BOS) funds for the development of library facilities at SMP Negeri 13 Bandung. The research employed a qualitative approach with a descriptive method. Data were collected through observations, interviews, and documentation involving the principal, BOS treasurer, librarian, library staff, and teachers involved in the management of BOS funds. The findings indicate that the utilization of BOS funds for library development has generally been in accordance with government technical guidelines, particularly in the procurement of textbooks, literacy books, and supporting learning materials. The school allocated more than 10% of BOS funds for library development, demonstrating compliance with government policy. Furthermore, the utilization of BOS funds has contributed positively to improving students’ literacy culture and supporting learning activities through the provision of reading materials and library services. However, the study also found several obstacles, including limited funding allocation for library facilities maintenance, inadequate digital infrastructure, and insufficient internet connectivity. As a result, the development of a technology-based modern library has not yet been fully optimized. Therefore, stronger commitment from schools and greater government support are needed to improve library facilities and digital services in order to enhance the quality of education and strengthen students literacy culture.

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Published

2026-07-24

How to Cite

Dwiyanti, L., Hakiima, A. F., Putri, N. H., Bilqis, F., & Salsabil, A. A. (2026). ANALYSIS OF THE APPROPRIATENESS OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUND UTILIZATION FOR LIBRARY FACILITY DEVELOPMENT AT SMP NEGERI 13 BANDUNG. Islamic Management: Jurnal Manajemen Pendidikan Islam, 9(02), 427–438. https://doi.org/10.30868/im.v9i02.10560

Issue

Vol. 9 No. 02 (2026): Islamic Management: Jurnal Manajemen Pendidikan Islam

Section

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Copyright (c) 2026 Linda Dwiyanti, Aghnia Firasyan Hakiima, Nuramaliah Heryanti Putri, Farida Bilqis, Arik Anfasa Salsabil

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