Preprint has been published in a journal as an article
Preprint / Version 1

The Evaluation Of Accountability Of School Operational Assistance (BOS) Fund Management As An Effort To Realize Good Governance In Schools


Evaluasi Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Sebagai Upaya Mewujudkan Good Governance Di Sekolah

##article.authors##

  • Nur Istiqomah Universitas Muhammadiyah Sidoarjo
  • Fityan Izza Noor Abidin

DOI:

https://doi.org/10.21070/ups.4361

Keywords:

Accountability, Management of School Operational Assistance Funds, Good government

Abstract

This research aims to determine the Evaluation of Accountability for Management of BOS Fund as an Effort to Realize Good Governance in Schools. This research uses descriptive research with a qualitative approach. The subjects of this research were the Principal, Treasurer of BOS SMK, School Committee and Teachers involved in the BOS SMK management program. The object of this research is data related to the management of SMK BOS funds. The location of this research is in the YAPALIS Krian Vocational High School environment which is under the auspices of the Al-Islam Krian College Foundation.  The results of this research indicate that the application of good governance principles in the accountability of managing BOS funds at YAPALIS Krian Vocational School has gone quite well because it is in accordance with the indicators of good governance, namely transparency, openness and the rule of law

Downloads

Download data is not yet available.

References

Kurnia Ulfah Fadhilah, Ade Irma Suryani Lating, Alphasyah Sidarta, And Sulthon Falih Rasyid Rabbani, “Pengaruh Penerapan Good School Governance Terhadap Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah Di Surabaya,” J. Buana Akunt., Vol. 8, No. 2, Pp. 151–167, 2023, Doi: 10.36805/Akuntansi.V8i2.5646.

A. Dan, G. Andalas, F. Harpranisa, C. Ronanda, And F. Sulistiyowati, “Good Government Governance Dan Kualitas Anggaran,” J. Akunt. Dan Gov. Andalas, Vol. 3, No. 1, Pp. 50–68, 2020.

Fauzan, “Pengaruh Good Governance Terhadap Pengelolaan Dana Bantuan Operasional Sekolah,” Perbanas Account. Conf., Pp. 1–26, 2022.

H. Susanti, “Penerapan Good School Governance (Gsg) Dan Pengaruhnya Terhadap Efektifitas Pengelolaan Bantuan Operasional (Bos) Sekolah Dasar Kota Blitar,” Revital. J. Ilmu Manaj., Vol. 8, No. 1, 2019, [Online]. Available: Http://Www.Ghbook.Ir/Index.Php?Name=فرهنگ و رسانه های نوین&Option=Com_Dbook&Task=Readonline&Book_Id=13650&Page=73&Chkhashk=Ed9c9491b4&Itemid=218&Lang=Fa&Tmpl=Component%0ahttp://Www.Albayan.Ae%0ahttps://Scholar.Google.Co.Id/Scholar?Hl=En&Q=Aplikasi+Pengena

N. A. Salam, S. Basamalah, And Subhan, “Pengaruh Penerapan Good Corporate Governance Terhadap Efektivitas Pengelolaan Dana Operasional Sekolah,” Parad. J. Ilmu Ekon., Vol. 6, No. 3, 2023.

K. U. Fadhilah, “Pengaruh Penerapan Good School Governance Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Pada Sdi Wachid Hasyim Rungkut Kidul Surabaya),” Parad. J. Ilmu Ekon., Vol. 6, No. 3, Pp. 172–186, 2023, Doi: 10.57178/Paradoks.V6i3.641.

D. M. Resdianti, “Analisis Penerapan Prinsip Tranparansi Dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada Sdn Mejasem Timur 02 Kec. Kramat Kab. Tegal,” 2021.

Sugiyono, “Sugiyono, Metode Penelitian,” Penelitian, 2017.

Sugiyono, Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta, 2018.

A. Rijali, “Analisis Data Kualitatif,” Alhadharah J. Ilmu Dakwah, 2019, Doi: 10.18592/Alhadharah.V17i33.2374.

D. M. A. Lexy J. Moleong, “Moleong, Lexi J, 2014. ” Metodologi Penelitian Kualitatif Edisi Revisi”. Bandung : Remaja Rosdakarya.,” Pt. Remaja Rosda Karya, 2019.

A. Anggito And J. Setiawan, Metodologi Penelitian Kualitatif, 1st Ed. Sukabumi, Jawa Barat: Cv Jejak, 2018.

J. W. Creswell, Pendekatan Kualitatif, Kuantitatif Dan Mixed, Research Design. Jakarta: Pustaka Pelajar., 2017.

L. J. Surjaman, Metodologi Penelitian Kualitatif. Bandung: Revisi, Cetakan Ketigapuluh Delapan, 2018.

M. . Prof. Dr.. Lexi. J.Moleong, Metodologi Penelitian Kualitatif. Bandung: Pt Remaja Rosdakarya, 2015.

L. I. F, Sulfiati., Andi, Samsu Alam., Andi, “Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah ( Bos ),” Gov. J. Ilmu Pemerintah., Vol. 2, No. 41, Pp. 185–201, 2019.

Dhiah Ayu Natalia, “Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas Dan Transparansi Pelaporan Keuangan Terhadap Penerimaan Dana Zakat, Infak Dan Sedekah (Studi Kasus Pada Organisasi Pengelola Zakat Di Kabupaten Sukoharjo),” 2019.

Thanwain, A. Jumarding, And Nurhidayanti, “Penerapan Good School Governance Pada Pengelolaan Dana Operasional Sekolah,” J. Mirai Manag., Vol. 8, No. 1, Pp. 357–373, 2023.

E. Oga, “Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah Di Sekolah Dasar Negeri 329 Inpres Marrang Tana Toraja,” 2021.

Posted

2024-03-25