Effectiveness of School Operational Support Funds to Quality of Students Learning Process and Outcomes in Vocational High School

The School Operational Support Fund (BOS) of vocational high school is an effort carried out by the Indonesian government to provide a financial support for the vocational high school non-personnel operational cost following the government's 12 years compulsory education program to universal secondary school. In this regard, we conduct a research study on the effectiveness of BOS implementation in supporting the referral vocational high school operation. This study aims at finding information about the effect of BOS on the quality improvement of the students learning process and outcome in a referral vocational high school. A descriptive analysis and path analysis are used to find out the cause-effect correlation. Based on the result, it is found that there is a significant pathway between the effectiveness of BOS funding and the learning outcomes represented by the national exam score. (p41 = 0.098 > 0.05). It can be inferred that there is a direct effect on the BOS effectiveness to national exam score (DE29 = 0.098). On the other hand, it is found that the variable of BOS effectiveness also has a significant pathway which connects it to the variable of standard process compliance (p21 = 0.345 > 0.05) and standard assessment compliance (p31 = 0.110 > 0.05). It can be inferred from the result that the BOS allocation has an indirect effect to the national exam result by means of process and assessment standard compliance. It can be concluded from the research that there is both direct and indirect correlation between the allocation of BOS and the students learning outcomes.