YOGYAKARTA The public needs to know the meaning of the types of BOS funds that have recently drawn the spotlight. Susilo Bambang Yudhoyono (SBY) initiated the BOS funds when he became President of Indonesia for the 2004-2014 period. Outside of the history of BOS funds, the public needs to know the funds.

The public's spotlight on BOS itself is due to the free lunch program launched by the elected presidential candidate Prabowo Subianto. To realize this plan, one of the options for the distribution mechanism as well as a source of the free lunch budget for students is BOS funds.

"Because our model for elementary and junior high schools has relatively a system, has a budget pipeline, one of which is through BOS, specifically it can be made," said Coordinating Minister for the Economy Airlangga Hartarto Airlangga as quoted on Monday, March 5.

Reporting from the website ditsmp.kemdikbud.go.id, the School Operational Assistance Fund (BOS) is a special non-physical special allocation fund to support non-personal operational costs for education units in Indonesia.

The BOS Fund itself aims to support quality 12-year compulsory education programs in order to meet the National Education Standards.

Based on Permendikbudristek No. 63 of 2023 Article 7 paragraph (2), BOS funds consist of two types, namely as follows.

In Permendikbudristek No. 63 of 2023 Article 1 paragraph (8), it is stated that Regular BOS funds are BOS funds intended for financing routine operational activities of the Education Unit in the implementation of basic and secondary education.

The allocation of regular BOS funds has been regulated in Permendikbudristek No. 63 of 2022 Article 23 paragraph (1), which is calculated based on the large unit of the cost of Regular BOS funds in each region multiplied by the number of students.

Regular BOS fund recipients have also been regulated in Permendikbudristek No. 63 of 2023 Article 4 concerning amendments to Article 24 of Permendikbudristek No. 63 of 2022. The recipients of this fund are SLB, Integrated Schools, and Education Units located in special areas.

Menurut Permendikbudristek No. 63 Tahun 2023 Pasal 1 ayat (11), dana BOS kinerja adalah dana BOS yang ditujukan bagi peningkatan kualitas pendidikan Satuan Pendidikan penyelenggara pendidikan dasar maupun menengah yang berkaryja baik.

The target of performance BOS funds is regulated in Permendikbudristek No. 63 of 2023 Article 37 paragraph (8) concerning changes to paragraphs (2) and (3) and inserted one paragraph, namely paragraph (2a) in Article 42 in Permendikbudristek No. 63 of 2022, the component of the use of Performance BOS funds is intended for schools that carry out the Mobilization School program, schools with achievements, and schools with the best progress.

That's information related to the types of BOS funds. Visit VOI.ID to get other interesting information.


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