PENGARUH PENERAPAN AKUNTABILITAS DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA BOS (Studi Kasus pada sekolah-sekolah Dasar di Desa Mekarsari, kecamatan Ciracap, Kab, Sukabumi)

Nurjanah, Siti (2020) PENGARUH PENERAPAN AKUNTABILITAS DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA BOS (Studi Kasus pada sekolah-sekolah Dasar di Desa Mekarsari, kecamatan Ciracap, Kab, Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Siti Nurjanah (1630611090) : THE INFLUENCE OF THE APPLICATION OF ACCOUNTABILITY AND INTERNAL CONTROL SYSTEMS TO THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (Case studies at schools in primary schools in Mekarsari village, Ciracap sub-district, Sukabumi district). ( Mentor Chofiuddin Mukhlis M.Ak,.CA dan Hj. Eris Darsawati M,M. Muhmmadiyah University Sukabumi. July 2020 ). This study aims to determine the effect of applying accountability and internal control system to BOS. The variables used in this study are accountability, internal control systems and management of BOS funds, the methode used is quantitative with an associative approach. The sample in this study were staff / teachers and parents of guardians of students, with the number of samples in this study were 62 people with 62 questionnaires distributed, the data collection tool was a questionnaire using a Likert scale. Data analysis using SPSS 24 for windows software. The statistical method used to test hypotheses is multiple linear regression analysis. The results of this study indicate that Accountability and Internal Control Systems have a significant but significant effect on BOS Fund Management. This is supported by the results of the statistical analysis test with the coefficient of determination showing that the effect of the application of Accountability and Internal control systems on the management of BOS funds amounted to 55,8% and the remaining 44,8% was influenced by other factors.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Accountability, Internal control system, and BOS Fund Management
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 27 Aug 2021 08:37
Last Modified: 27 Aug 2021 08:37
URI: http://eprints.ummi.ac.id/id/eprint/1974

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