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

Abstract

This study aims to analyze the differences in perceptions of internal stakeholders and external stakeholders about transparency, accountability and effectivity in the management of School Operational Assistance (BOS) funds in 97 State junior high schools in North Aceh Regency. The sample in this study is divided into two groups, they are the internal stakeholders group who is consisting of 97 principals, 97 vice principals, 97 treasurers and 97 committee chairs which is obtained by the saturated sample method, while external stakeholders are 392 guardians of students which is obtained from the slovin formula by using random sampling method. The types of data used are primary data in the form of respondents' answers to research questionnaires, observations and interviews and secondary data are literature studies and Basic Education Data for 97 State junior high schools in North Aceh Regency. The data analysis method used is the Mann Whitney Test. The results of this study found that there is a significant difference between the perceptions of internal stakeholders and external stakeholders about transparency, accountability and effectivity of BOS fund management at State Junior High Schools in North Aceh Regency.

School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement

“…The better the level of quality of the procurement committee, the quality of goods/services providers, procurement systems and procedures, and risk assessment, the less fraud in the procurement of goods/services (Nurharjanti, 2017). These results are in line with Dahliana et al (2021) found that the accountability of BOS funds in the procurement of goods/services is better with good governance and can be documented with the SIPLah mechanism. Darmawan & Wardhono (2023) provide evidence that the implementation of goods/services procurement policies through the SIPLah implementation can help manage BOS funds for the procurement of goods and services more transparently, effectively, and efficiently.…”

“…Efforts to realize transparency can be made by involving stakeholder components, in this case, guardians or parents of students, and school committees in the preparation of the School Activity and Budget Plan (RKAS) (Dahliana et al, 2021). Mutangili (2019)provides evidence that goods and services procurement activities where every process is carried out transparently, such as in the process of selecting goods and services providers, make it possible to mitigate fraudulent practices in the procurement cycle.…”

“…Darmawan & Wardhono (2023) provide evidence that the implementation of goods/services procurement policies through the SIPLah implementation can help manage BOS funds for the procurement of goods and services more transparently, effectively, and efficiently. The implementation of SIPLah allows stakeholders to find out information about goods/services providers, information on goods/services, and compare prices between online markets (Dahliana et al, 2021).…”

Analisis Pemetaan Penempatan Guru Sekolah Dasar Se-Kota Lhokseumawe

“…Perencanaan pemerintah dalam menggalakan kewajiban belajar 9 (sembilan) tahun di dukung oleh dengan adanya Bantuan Operasional Sekolah (BOS) yang diberikan pemerintah kepada setiap sekolah (Fitriah, A., Sumintono, B., Subekti, N. B., & Hassan, 2013); (Dahliana, N. A., & Khaddafi, 2021), dengan begitu diharapkan semua warga Indonesia dapat mengenyam pendidikan tanpa khawatir dengan biaya yang dibebankan dan memiliki kualitas warga negara yang baik secara pengetahuan dan kempuan mengelola hidup yang lebih baik.…”

Effectiveness of Using the School Budget Work Plan Application in Reporting Accountability of School Operational Assistance Funds

“…Apart from that, the role of leadership is very crucial (Maruapey et al, 2023;Niswaty et al, 2019;Rifdan et al, 2022), so that leadership involvement can influence the continuity of school operational assistance funds which are carried out well (Dahliana et al, 2021;Hidayat et al, 2019;Ngaba, 2017). So it will become a legal framework for implementing financial governance which can increase accountability in fund management.…”