Peran Good Governance dalam Meningkatkan Efektivitas Pengelolaan Dana BOS di  Sekolah Dasar

Siti Nur Hafifah; Wiwik Fitria Ningsih; Ratih Rakhmawati

Authors

Siti Nur Hafifah anak
Wiwik Fitria Ningsih Institut Teknologi dan Sains Mandala
Ratih Rakhmawati Institut Teknologi dan Sains Mandala

Keywords:

akuntabilitas dana BOS, transparansi, pengendalian internal, pengawasan, partisipasi masyarakat

Abstract

This study aims to analyze the influence of accountability, transparency, internal control, supervision, and

community participation on the effectiveness of School Operational Assistance Fund (BOS) management at SDN

Curahkalong 03, Bangsalsari District, Jember. The background of this study is the importance of effective BOS

fund management as an effort to improve the quality of basic education. The type of research used in this study is

a quantitative method using primary and secondary data. The population of this study was members of SDN

Curahkalong 03 with a total of 50 respondents consisting of the School Committee, Principal, Treasurer, Teachers

and parents. The sampling technique used purposive sampling. The analysis method used was multiple linear

regression analysis. The results of this study indicate that accountability, transparency, and internal control have

a partial effect on the effectiveness of BOS fund management. Meanwhile, supervision and community

participation do not have a partial effect on the effectiveness of BOS fund management. Simultaneously,

accountability, transparency, internal control, supervision, and community participation have a simultaneous

effect on the effectiveness of BOS fund management.

Keywords: accountability, transparency, internal control, supervision, community participation, BOS Funds.

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