“…BOS, as defined by Government Regulation Number 48 of 2008, refers to the financing of education funds, personnel, and nonpersonnel financing for education units. It is based on regulations from the Minister of Home Affairs, the Ministry of Education and Culture, and the Minister of Finance, ensuring proper management and allocation of funds for education programs (Putra et al, 2023). Unfortunately, despite claiming success in completing compulsory nine-year basic education, BOS has faced corruption and management weaknesses, such as not maximizing funds for school facility procurement and a lack of transparency (Hadiyanto et al, 2019).…”