Implementation of Accountability and Transparency In The Allocation of School Operational Assistance Funds (BOS) During Covid-19.

Abstract

UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation. The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for

The Effect of Accountability and Transparency on Interest in Paying Zakat at the National Amil Zakat Agency of Buton Regency With Religiosity as a Moderation

“…Furthermore, there is research conducted by (Lesmana et al, 2022) with the results of the study showing that religiosity has a significant and partial effect on interest. Accountability is the legal and moral obligation of individuals, companies, or organizations to clarify the use of equipment, money, or authority handed over by third parties as a responsibility to interest owners and beneficiaries (Nurul et al, 2022). BAZNAS is a zakat management institution that is closely related to religiosity.…”

Dropout Cause of Elementary School Children in West Java, Indonesia: A Descriptive Study from The Academic-Economic Perspective, and Its Relation to The Pandemic

“…The dropout rate in elementary schools in Indonesia was still high. However, the government had launched the government funding program named Bantuan Operasional Sekolah (BOS) or School Operational Assitance (Aniza, 2023;Bandur et al, 2022;Fatima et al, 2022;Purwaningsih & Dardjito, 2021;Romlah et al, 2023;Sutanto et al, 2021). Some previous studies identified the factors influencing dropout.…”

“…The dropout rate in elementary schools in Indonesia was still high. However, the government had launched the government funding program named Bantuan Operasional Sekolah (BOS) or School Operational Assitance(Aniza, 2023;Bandur et al, 2022;Fatima et al, 2022;Purwaningsih & Dardjito, 2021;Romlah et al, 2023;Sutanto et al, 2021). Some previous studies identified the factors influencing dropout.Rumberger & Lim (2018) identified two types of factors that predict whether students drop out or graduate from high school: factors associated with the individual characteristics of students and factors associated with the institutional characteristics of their families, schools, and communities.…”