Policy Brief Of Idaws Framework Implementation On School Operational Fund (Bos) Program

The management of the School Operational Fund (BOS) as a strategic instrument for financing education continues to face governance vulnerabilities that may lead to corruption. In this context, the Corruption Prevention Task Force of the Indonesian National Police (Kortastipidkor Polri) plays not only a law enforcement role but also a preventive role by identifying potential risks through monitoring and evaluation activities. This study aims to analyze patterns of corruption risks and formulate actionable governance improvement recommendations for BOS management in West Java Province. This study adopts a qualitative approach based on monitoring and evaluation activities, including field observations, stakeholder coordination, and analysis of public complaint data. The findings indicate that irregularities occur systematically and repeatedly across all stages of BOS management. The IDAWS (Insert, Declare, Assist, Warning, Strike) approach is positioned as an analytical lens to understand corruption risks from a comprehensive “helicopter view”.  The results suggest that effective prevention requires strengthening system-based governance, risk-based supervision, and institutional collaboration, with Kortastipidkor Polri playing a strategic role in driving preventive efforts.