Administrative Negotiations of One-Roof Schools in Reading the Percentage Limits of BOSP Funds Experience of Pesanggrahan Dua Middle School in Batu City in the Policy Context

The policy regulating the percentage limits of School Operational Assistance Funds (BOSP) functions as a fiscal control mechanism aimed at strengthening financial accountability in schools. However, its implementation generates administrative challenges, particularly for schools with unique institutional characteristics such as one-roof schools. This study aims to examine how administrative negotiation processes are undertaken by schools in adjusting BOSP percentage limitations to their actual operational needs. Employing a qualitative approach with a case study design, this research was conducted at SMP Negeri Satu Atap Pesanggrahan Dua, Batu City. Data were collected through in- depth interviews, administrative observations, and analysis of financial management documents. The findings reveal that the prescribed BOSP percentage limits are not always compatible with the school's contextual realities, leading to adaptive administrative practices that rely on interpretative and situational considerations. Administrative negotiation emerges as a pragmatic strategy to sustain educational services while remaining within the regulatory framework. This study highlights the necessity of context-sensitive policy flexibility in educational funding governance, particularly for schools facing structural and geographical constraints.