Analisis Akuntabilitas, Transparansi Dan Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Bos) (Studi Kasus Pada SMP Negeri 3 Dan SMP Islam Ypui Darul Ulum Di Kota Banda Aceh)

Abstract

The purpose of this study was to determine the implementation of accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in public and private Junior High School in Banda Aceh City. This research involved two objects, Junior High School 3 Banda Aceh and Islamic Junior High School YPUI Darul Ulum. This research used the qualitative descriptive method and also used primary and secondary data in data collection. The primary data were obtained directly by interviewing informants that were BOS coordinator in Education and Culture Services of Banda Aceh City and school BOS team consisting of the school principal and BOS treasure. The data were collected by direct observation in the field. The secondary data were collected by using documentation technique. In analyzing the data, the researcher used data reduction, data presentation, and data verification. The result of the study showed that the accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in Junior High School 3 Banda Aceh were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017 which reflected good governance, while the management of the School Operational Assistance (BOS) funds in Islamic Junior High School YPUI Darul Ulum Banda Aceh in terms of transparency was still not perfect, but in terms of accountability and effectiveness were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017.

Analysis of Stakeholder Perception on Transparency, Accountability And Effectivity In School Operational Assistance Funds Management For Junior High School Level In North Aceh Regency

“…The BOS program is a program issued by the central government to educational institutions since 2005. The BOS fund aims to provide assistance to schools in order to free up education costs in order to obtain quality educational services (Ammar & Bustamam, 2019). In addition, transparent, accountable and effective management of BOS funds will increase school productivity (Sukardi & Djalil, 2019).…”

“…Although the regulations issued by the government continue to be updated, there are still irregularities in the management of BOS funds. The implementation of BOS funds that has not been same with the regulations in the 2015 BOS Technical Guidelines (Juknis), especially in the aspect of the preparation and disbursement process is still a problem (Ammar & Bustamam, 2019).…”

“…Previous studies classified that perceptions of transparency, accountability and effectiveness of BOS funds based on internal stakeholders (Principals, Deputy Principals, School Treasurers and School Committees) and external stakeholders (Student Guardians) (Ammar & Bustamam, 2019;Krisnayanti, 2014;Nurrizkiana et al, 2017;Sutedjo, 2009). Several previous studies found that there were significant differences in the perceptions of internal and external stakeholders about transparency, accountability and effectiveness of BOS fund (Ammar & Bustamam, 2019;Krisnayanti, 2014;Luthfiati & Baihaki, 2018).However, several previous studies have even proven different things, where the perceptions of internal and external about transparency, accountability and effectiveness of BOS fund management were not different (Maziyah et al, 2020;Ranjani, 2015). These show that there are still inconsistencies in the findings about stakeholders' perceptions of transparency, accountability and effectiveness in the management of BOS funds, so encouraging the authors to study it again.…”

“…Transparency means the availability of information that is quite accurate and timely (Sriwijayanti, 2019). Transparency is an indispensable element in regional financial management in creating good governance (Ammar & Bustamam, 2019). This is because transparency ensures that the government will plan the right program, will not deceive the public and support government policies (Boy & Siringoringo, 2011).The existence of good transparency aims to create good trust between the government and the public (Muhammad, 2007).…”

“…Nurdiani & Nugraha (2018) also added that by inculcating transparent management of BOS funds, it will create trust from the society and the school. Several previous studies have documented that internal and external stakeholders have different perceptions about the transparency of BOS funds (Ammar & Bustamam, 2019;Krisnayanti, 2014;Singerin, 2016). Based on the description above, the proposed hypothesis is: H1 : There is significant differences between perceptions of internal stakeholders and external stakeholders about the transparency of BOS fund management at Public Junior High School in North Aceh Regency.…”