Analysis of Accountability and Transparency in Management of School Operational Assistance (BOS) on School Progress at SMP Muhammadiyah 16 Lubuk Pakam
Abstract
SMP Muhammadiyah 16 Lubuk Pakam is a private school that facilitates underprivileged children and also provides assistance in the form of School Operational Assistance (BOS) funds from the government. The purpose of this study was to analyze accountability and transparency in the management of school operational assistance funds for the progress of SMP Muhammadiyah 16 Lubuk Pakam. This study uses descriptive qualitative methods and data collection techniques by means of observation, interviews, and documentation. BOS Funding is based on the total number of students totaling 135 students. The results of the study show that the application of the principle of transparency at SMP Muhammadiyah 16 Lubuk Pakam is less transparent as seen from the lack of openness in planning the RKAS, the use of BOS funds, and the publication of reports on the use of BOS funds which are reported annually to parents and teachers because there is data that is private. The application of the principles of accountability and transparency at SMP Muhammadiyah 16 Lubuk Pakam can be seen in the form of accountability to all parties involved. Starting from the planning of BOS funds, the use of BOS funds that are in accordance with those determined by the central government, the accountability of BOS funds that are reported to internal and external parties, and the archiving of BOS funds documents that are archived by the BOS treasurer.
Downloads
References
Arti, T. (2020). Analysis of Budget Management of Bos Funds on Accountability and Transparency of Financial Accountability Reporting in SMA Negeri 21 Gowa. Journal Of Chemical Information And Modeling. http://dx.doi.org/10.30651/jms.v7i4.13219
Dian April Yani, MS (2022). Analysis of the Effectiveness of School Operational Assistance (Bos) in Improving the Quality of Community Education in Medan City. Journal of Masharif Al-Syariah. http://dx.doi.org/10.30651/jms.v7i4.13219
Inkiriwang, RR (2020). The State's Obligation in Providing Educational Facilities to the Community According to Law Number 20 of 2003 concerning the National Education System. Lex Private.
Irfan, A. (2022). Analysis of Competence and Commitment to Employee Performance Through Accountability in the Libureng Sub-District Office. Bosowa University Thesis.
Jamilah. (2023). Dynamics of Use and Accountability for School Operational Assistance (Bos) in SD Negeri Gugus I Sukadana District in 2021. Armada: Journal of Multidisciplinary Research. https://doi.org/10.55681/armada.v1i5.526
Lestari, RP (2021). Accountability and Transparency in Management of School Operational Assistance Funds (Bos) at SD Negeri Wonosalam 3, Jombang Regency. Thesis Stie Pgri Dewantara Jombang.
Marlina, L. (2017). Early Childhood Education Learning Planning. Raudhatul Athfal: Journal of Early Childhood Islamic Education. https://doi.org/10.19109/ra.v1i2.2679
Na Apart, LS (2020). The Village Fund Management Model Through the Principles of Public Accountability and Transparency in Bandung Regency. JRAK (Journal of Accounting and Business Research).
Posuma, PM (2022). Village Fund Budget Transparency in Handling Covid-19 (Study in Kanonang Tiga Village, Kawangkoan District, Minahasa Regency). Governance Journal.
Pusvitasari, RM (2020). School Financial Management in Fulfillment of Educational Infrastructure (Case Study at Muhammadiyah 1 Krian Elementary School, Sidoarjo). Al-Tanzim: Journal of Islamic Education Managemen, 4(1):94-106. 10.33650/al-tanzim.v4i1.959
Ramadhani, NS (2019). Principal Leadership, Education Costs, School Committees, Organizational Behavior on Graduate Quality through Process Quality. Economic Education Analysis Journal .
Sangki, AA (2017). Application of the Principles of Transparency and Accountability in the Management of the Village Income and Expenditure Budget (A Study in Tandu Village, Lolak District, Bolaang Mongondow Regency). Executive Journal.
Sari, D.M.A.P. (2022). Analysis of Accountability and Transparency in Management of Bos Funds at SLB Negeri 2 Denpasar. Accounting Journal, 11(1), https://doi.org/10.37932/ja.v11i1.440
Tandililing, J. (2019). The Influence of School Financial Transparency and Accountability on Teacher Teaching Motivation in Keerom District. Journal of Regional Economic & Financial Studies.
Copyright (c) 2023 Vania Ananda Nashuha Harahap, Nurwani Nurwani, Juliana Nasution
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
