Marwah, Yunia (2018) PENERAPAN AKUNTABILITAS DAN TRANSPARANSI PADA LAPORAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SD NEGERI 1 PASIRIPIS DAN SD NEGERI 2 PASIRIPIS. Skripsi thesis, Universitas Muhammadiyah Sukabumi.
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Abstract
Yunia Marwah (1430611098) Muhammadiyah University of Sukabumi. Implementation of Accountability and Transparency in the Financial Report of School Operational Assistance Fund (BOS) (Chofiuddin Muchlis, M.ak and Tina Kartini, S.E., M.E.Sy). This study aims to find out how the application of accountability and transparency in the financial statements of school operational grants (BOS) in SD Negeri 1 Pasiripis and SD Negeri 2 Pasiripis. The method used in this research is qualitative descriptive method with qualitative approach where data collection using interview technique, observation and document study. The results of this study indicate that the implementation of accountability and transparency in the financial statements of BOS funds has been running quite well, namely the RKAS and accountability reports BOS funds to BOS Team District / City, parents and interested parties. This fact indicates that the school has processed the financial statements of BOS funds in accordance with government regulations or technical guidance in the financial statements of school operational grants (BOS).
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | Accountability, Transparency, BOS funds, School operational fund financial statements (BOS) |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | Perpus ID UMMI |
Date Deposited: | 22 Oct 2018 09:00 |
Last Modified: | 22 Oct 2018 09:00 |
URI: | http://eprints.ummi.ac.id/id/eprint/513 |
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