Utami, Andari Wiji and Noor, Iqbal (2023) ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENINGKATKAN MUTU PENDIDIKAN DI SD NEGERI GENTENG KOTA SUKABUMI. JURNAL AKUNTANSI UNIHAZ, 6 (2). pp. 211-221. ISSN 2620-8555

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Abstract

The School Operational Assistance Fund (BOS) is a program from the government to support the 9-year compulsory education program. The existence of BOS funds can lighten the cost burden for people who are classified as poor, in addition to meeting the needs in organizing learning for students and school operational needs. In this study using qualitative methods with data collection techniques using observation, interviews and documentation. The results of this study indicate that the implementation of the management of BOS funds in SD Negeri Genteng is quite good even though there are still technical problems and the management refers to the technical guidelines set by the government. The management of BOS funds begins with planning or School Activity Plans and Budgets (RKAS), using budgets to support student needs and school operational expenditures, and preparing accountability reports that will be reported to relevant parties. If the school has finished making an accountability report, the treasurer will archive the BOS funds documents to anticipate losses. Schools must implement accountability in reporting BOS funds in order to increase the sense of trust the government and the community have in schools. With the existence of BOS funds, the school was greatly assisted, one of which was having adequate facilities and infrastructure which became a benchmark for the quality of education that had to be improved.

Item Type:	Article
Uncontrolled Keywords:	accountability, School Operational Assistance Funds (Bos) and Quality Education.
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	09 May 2024 15:26
Last Modified:	09 May 2024 15:26
URI:	http://eprints.ummi.ac.id/id/eprint/3461

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