Is The Analytical Hierarchy Process (AHP) Model Suitable For Determining The Priority Scale For The Utilization Of School Operational Assistance (BOS) Funds In Indonesian Vocational High Schools (SMK)? Worthy!

Abstract

The purpose of this research was to see whether AHP model could assist the SMK BOS Management Team, which includes principals, treasurers, teachers, parents, and committees, determine the priority scale and budget ceiling for the use of SMK BOS funds. There were numerous anomalies in the use of BOS funds, according to the conclusions of the Financial Audit Board of the Republic of Indonesia (BPK), the most prominent of which was the absence of planning and involvement of the whole BOS management team. In this study, the AHP model was utilized as a solution for involving all members of the BOS Management Team in deciding the priority scale for the usage of SMK BOS funding. The research was conducted in 31 Indonesian schools across five provinces, with baseline data collected in 2020 before and after the AHP model was implemented. Based on the consistency ratio test and t paired t test with consistent and statistically different results before and after employing AHP, the results demonstrated that the AHP model was feasable to use.