https://ingreat.id/index.php/mankeu/issue/feedMANKEU (JURNAL MANAJEMEN KEUANGAN) 2026-04-16T06:54:31+00:00Muhammad Fauzanmuhammadfauzan665@gmail.comOpen Journal Systems<p><strong>MANKEU</strong> ISSN 2988-246X ini fokus pada pengembangan Ilmu Pengetahuan Manajemen Keuangan yang merupakan wadah untuk publikasi ilmiah dan media pertukaran informasi serta karya ilmiah bagi para akademisi. Jurnal ini diterbitkan oleh <strong>Lembaga Penelitian Indragiri Research Center (Ingreat) </strong>di bawah naungan Yayasan Alfaizan Putra Harapan Indragiri. Di mana dalam setahun karya ilmiah yang diterbitkan empat kali yaitu Bulan Januari-Maret, April-Juni, Juli-September, Oktober-Desember. Diharapkan dengan adanya MANKEU ini dapat memperluas dan meningkatkan kinerja akademis dan pengembangan ilmu Manajemen Keuangan.</p>https://ingreat.id/index.php/mankeu/article/view/302ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF BUDGET MANAGEMENT OF BOS FUNDS AT SMA NEGERI 1 KERITANG2026-04-16T06:54:31+00:00Rio Rahamadiriorahmadi14@gmail.comMuhammad Fauzanmuhammadfauzan665@gmail.comSri Hidayantisrihidayanti@gmail.com<p>This study aims to analyze the effectiveness and efficiency of School Operational Assistance (BOS) fund management at SMA Negeri 1 Keritang. The research employs a quantitative approach with an explanatory design using effectiveness and efficiency ratio analysis. The results indicate that the effectiveness level of BOS fund management during 2021–2024 is categorized as effective, with ratios ranging from 99.91% to 100%, reflecting a high level of conformity between budget planning and realization. However, the efficiency level is categorized as less efficient, with similar ratio values indicating a tendency to fully absorb the budget without significant cost-saving efforts. These findings suggest that while budget implementation is optimal, improvements in allocation planning and expenditure control are necessary to enhance efficiency.</p>2026-03-31T00:00:00+00:00Copyright (c) 2026 MANKEU (JURNAL MANAJEMEN KEUANGAN)