The Dilemma of School Operational Assistance (BOS) Treasurers: Role Conflict and Burnout Among Teachers in Madrasah Ibtidaiyah, Banyumas Regency

Abstract

This study examines the dual-role conflict experienced by teachers who simultaneously serve as BOS (School Operational Assistance) Treasurers in Madrasah Ibtidaiyah (MI), and its impact on their psychological well-being and teaching performance. Employing a qualitative multiple-case study design, this research involved 3 BOS treasurers each with more than two years in the role from 3 different MI of varying size in Cilongok District, Banyumas Regency, along with 3 principals and 3 non-treasurer classroom teachers as supporting informants (9 informants in total), selected through purposive and snowball sampling. Data were collected through in-depth interviews, non-participant classroom observations, and document analysis, and analyzed inductively using the Miles and Huberman model. Across the three cases, treasurers managing heavier BOS workloads showed more pronounced burnout marked by emotional exhaustion, depersonalization, and reduced enthusiasm together with audit-related anxiety, while those with stronger organizational support reported comparatively lower psychological strain under similar workloads. These pressures were associated with weakened classroom focus, teacher–student interaction, and lesson preparation quality. The study concludes that this dilemma reflects a structural issue rather than an individual coping failure, and recommends stronger organizational support and simplified BOS regulations to prevent chronic burnout among teachers.