Analysis of Accountability and Transparency in Management of School Operational Assistance (BOS) Funds
Keywords:
Akuntabilitas, Transparansi, Pengelolaan Dana BosAbstract
The purpose of this study was to determine how the implementation of the principle of accountability and the principle of transparency in the management of School Operational Assistance funds at the Patalingaan Inpres Elementary School. Based on the results of the research that has been conducted, it can be concluded that the implementation of the principle of accountability in the management of the BOS fund budget at the Patalingaan Inpres Elementary School has not been maximized in implementing accountability in terms of BOS fund planning and implementation of BOS funds, however, in terms of the use of BOS funds and reporting of BOS funds, the Patalingaan Inpres Elementary School has implemented the principle of accountability. Then, the implementation of the principle of transparency in the management of the BOS fund budget at the Patalingaan Inpres Elementary School has implemented transparency in terms of BOS fund planning, BOS fund implementation and use of BOS funds, however, in terms of publication of reports on the use of BOS funds, the principle of transparency has not been implemented.
Keywords: Accountability, Transparency, BOS Fund Management
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