BOS Fund Management Strategy: A Needs Analysis for Accounting Standards-Based Technical Assistance in Deli Serdang Regency

This research aims to formulate effective, transparent, and accountable strategies for managing School Operational Assistance (BOS) funds in Deli Serdang Regency and to identify the technical assistance needs based on applicable accounting standards. The study is grounded in the fact that many schools face challenges in understanding and applying the Governmental Accounting Standards (SAP), and that there is a lack of structured technical support for school administrators. Theoretically, this research contributes to the academic discourse on school financial governance, public accountability, and the application of accounting standards in education. Practically, it provides concrete recommendations for school administrators and the local education office to enhance managerial capacity through targeted training and the use of digital reporting systems. The study also aligns with the Faculty of Economics and the Accounting Department’s research roadmap at Universitas Negeri Medan, particularly in strengthening the foundation of public finance research and information systems. Using surveys, focus group discussions, and data analysis, the research seeks to design relevant and effective technical assistance strategies. The ultimate goal is to develop a model that can be replicated in other regions to improve the transparency and accountability of BOS fund management nationwide.