Vol. 29 No. 2 (2025): December 2025

Challenges in Financing Inclusive Vocational Education: An Analysis of the Efficiency and Effectiveness of BOS Funds at SMKN 2 Penajam Paser Utara

Authors

  • Aris Budiawan Thalib, Manajemen Pendidikan, Universitas Mulawarman
  • Reza Andrea, Manajemen Pendidikan, Universitas Mulawarman
  • Galih Yudha Saputra, Manajemen Pendidikan, Universitas Mulawarman
  • Widyatmike Gede Mulawarman, Manajemen Pendidikan, Universitas Mulawarman

DOI: 

https://doi.org/10.46984/sebatik.v29i2.2723

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Keywords: 

BOS Funds, Vocational Education, Inclusive Vocational Schools, Financing Efficiency, Learning Effectiveness

Abstract

This study aims to analyze the challenges of financing inclusive vocational education through an examination of the efficiency and effectiveness of School Operational Assistance (BOS) fund management at SMKN 2 Penajam Paser Utara. The focus of the study is directed toward the capacity of BOS funds to support improvements in the quality of vocational learning while simultaneously addressing the specific needs of Students with Special Educational Needs (SEN) within an inclusive education environment. The research employs a qualitative descriptive approach using a case study design. Data were collected through the analysis of school financial planning and reporting documents, including the School Activity and Budget Plan (RKAS) and BOS fund realization reports, as well as a review of policies related to inclusive education financing. Data analysis was conducted by linking the concepts of efficiency and effectiveness in BOS fund management to the requirements of vocational learning and inclusive services at SMKN 2 Penajam Paser Utara. The findings indicate that BOS fund management at SMKN 2 Penajam Paser Utara is relatively efficient in supporting general learning operations; however, its effectiveness in meeting the needs of inclusive vocational learning remains suboptimal. Limitations in per-student-based funding allocations, the need for adaptation of practical learning facilities, and restricted regulatory flexibility constitute the main challenges. This study recommends the implementation of needs-based budgeting for students with special educational needs and the strengthening of inclusive vocational education financing models to enhance the impact of BOS funds on learning quality improvement.

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Published

2025-12-26

How to Cite

Thalib A.B., Andrea, R., Saputra, G.Y., Mulawarman, W.G. (2025). Challenges in Financing Inclusive Vocational Education: An Analysis of the Efficiency and Effectiveness of BOS Funds at SMKN 2 Penajam Paser Utara. Sebatik, 29(2), pp. 239–248. doi: 10.46984/sebatik.v29i2.2723.