Low Implementation of “Bos” Funds for Junior High Schools in Padang City, Indonesia

Yusmaridi, M; Sunarti, Vevi; Rusdinal, R.; Gistituati, Nurhizrah; Juita, Dewi

doi:10.46827/ejes.v8i6.3795

Cited by 3 publications

(7 citation statements)

References 9 publications

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“…Therefore, stakeholder involvement can affect accountability in the management of BOS funds. The results of this study are in line with the research of Suwardi et al (2022) and Yusmaridi et al (2021) which stated that stakeholder involvement had a positive and significant effect on the accountability of BOS fund management.…”

Section: Effect Of Stakeholder Involvement On Accountability Of Bos F...supporting

confidence: 91%

“…One of the national-scale programs implemented to realize quality education in schools is the BOS fund (Yusmaridi et al, 2021). BOS funds are given to schools annually based on the number of students the school has.…”

Section: Relationship Between Stakeholder Involvement and Accountabil...mentioning

confidence: 99%

“…The high competence of managers can make the management of quality BOS funds in line with the expectations of the government and the community. This is supported by Yusmaridi, et al (2021) which states that the competence of managers affects the accountability of the management of BOS funds, because the success of managing BOS funds depends on the competence of their human resources. If you do not have the competence of human resources, then no matter how good the system implemented by educational institutions will not be able to provide optimal performance.…”

Section: B the Influence Of Manager Competence On Accountability Of B...mentioning

confidence: 99%

“…Second, external stakeholders, namely stakeholders who are outside the school consisting of parents or guardians of students and the education office as parties who play a role and directly supervise educational activities. Yusmaridi et al (2021) state that the ideal financial management is if it is carried out in mutual cooperation, meaning that all stakeholders are involved in the management of school finances. But in fact, the role of the principal still dominates when compared to other stakeholders.…”

Section: Introductionmentioning

confidence: 99%

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INFLUENCE OF MANAGEMENT COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY AND STAKEHOLDER ENGAGEMENT ON ACCOUNTABILITY OF MANAGEMENT OF BOS FUNDS WITH TRANSPARENCY AS A MODERATING VARIABLE (Study on SMAN and SMKN in Aceh Selatan District)

Haniatun

Islahuddin

Abdullah

2022

ijbesd

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The purpose of this study was to examine the effect of manager competence, utilization of information technology and stakeholder involvement on the accountability of BOS fund management with transparency as moderating. The study used a quantitative approach with the census method. The unit of analysis in this study was SMAN and SMKN in Aceh Selatan Regency, which were 38 schools with principals, treasurers, school committees and teachers as respondents. Data was collected by distributing questionnaires to 152 respondents. The results of the study indicate that the competence of managers, utilization of information technology, stakeholder involvement and accountability simultaneously affect the accountability of BOS fund management. Then, partially manager competence, use of information technology, stakeholder involvement, and transparency have a positive effect on the accountability of BOS fund management. Furthermore, transparency is able to moderate the relationship between the competence of managers and accountability for managing BOS funds. Transparency is able to moderate the relationship of stakeholder involvement to the accountability of BOS fund management. However, transparency is not able to moderate the relationship between the use of information technology and the accountability of BOS fund management.

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Section: Effect Of Stakeholder Involvement On Accountability Of Bos F...supporting

confidence: 91%

Section: Relationship Between Stakeholder Involvement and Accountabil...mentioning

confidence: 99%

Section: B the Influence Of Manager Competence On Accountability Of B...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

INFLUENCE OF MANAGEMENT COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY AND STAKEHOLDER ENGAGEMENT ON ACCOUNTABILITY OF MANAGEMENT OF BOS FUNDS WITH TRANSPARENCY AS A MODERATING VARIABLE (Study on SMAN and SMKN in Aceh Selatan District)

Haniatun

Islahuddin

Abdullah

2022

ijbesd

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“…In junior and senior high schools in Padang City, the target of SOA is running optimally, where these schools have integrity, actively provide technical guidance, and competent human resources. Yet, only a few schools routinely follow SOA administration according to regulations (Yusmaridi et al, 2021).…”

Section: Findings and Discussionmentioning

confidence: 99%

Implementation Program of the School Operational Assistance: A Case Study in Berau District

Sugesti¹,

Asri²,

Sudirah³

2022

IJCSE

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School Operational Assistance (SOA) is a government program to improve the quality and quality of learning in state schools. Yet, SOA reporting was colored by delays by various schools. Reporting must be under regional financial administration. On the other hand, schools are required to make reports according to the format from the Ministry of Education and Culture of the Republic of Indonesia. Through this paper, the author analyzes the implementation of the SOA policy at the elementary (SD) and junior high school (SMP) levels. Too, we also analyze the factors that support and hinder the implementation of the policy in public schools in Berau District. This study uses a descriptive method with a case-qualitative study. Referring to absorption capacity, effectiveness, accountability, transparency, implementer commitment, goals and targets, as well as analyzing the factors that influence SOA policy, it shows that its actualization in schools located in the city center have "good" absorption and effectiveness, while schools located in far from the city center is categorized as “moderate”. Accountability, transparency, commitment of implementers in general have gone well. Thus, schools that are far from the city center are still not optimal, for example in providing information related to the use of SOA. The goals and objectives of the SOA program have been achieved, but the financing of competency standards in schools is still inadequate. The analysis shows that the lack of appropriateness of this program is triggered by the lack of communication, human resources, bureaucratic structure, and characteristics of the implementer. Therefore, it needs serious attention from implementers, schools, and local governments to find solutions, especially in providing support for increasing competence, especially school principals and treasurers so that this policy can be accounted for in a transparent and accountable manner.

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School operational assistance in basic education: Organizational responses to policy complexities

Perdana,

Subarsono,

Pitoyo

et al. 2023

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This study aims to analyze variations in school responses in dealing with the complexities of School Operational Assistance (SOA) policy implementation. Several policies that gave rise to complexity in this study were included such as the policy of transferring SOA funds directly to schools, the policy of implementing the remaining SOA funds as a deduction for the following year's SOA funds, the policy of spending based on the Procurement Information System in Schools, and the policy of financial planning and reporting based on the School Activity Plan and Budget Application. The sample for this study consisted of 24 schools consisting of elementary and junior high schools that had remaining SOA funds for 2019-2021 in Yogyakarta City, Sleman Regency, and Gunung Kidul Regency. This research is qualitative research using interview techniques with school principals, SOA treasurers, and senior teachers. The data obtained were processed using the NVivo qualitative software. Based on the results of processing data sourced from interviews, there are three variations of school responses in dealing with policy complexities, namely acquiesce, compromise, and adjustment. The novelty of this study is the emergence of an adjustment response. The results of this study have an impact on policy makers so that in formulating policies it is necessary to look at old policies that are still valid so that policy actors do not experience a dilemma.

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Low Implementation of “Bos” Funds for Junior High Schools in Padang City, Indonesia

Cited by 3 publications

References 9 publications

INFLUENCE OF MANAGEMENT COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY AND STAKEHOLDER ENGAGEMENT ON ACCOUNTABILITY OF MANAGEMENT OF BOS FUNDS WITH TRANSPARENCY AS A MODERATING VARIABLE (Study on SMAN and SMKN in Aceh Selatan District)

INFLUENCE OF MANAGEMENT COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY AND STAKEHOLDER ENGAGEMENT ON ACCOUNTABILITY OF MANAGEMENT OF BOS FUNDS WITH TRANSPARENCY AS A MODERATING VARIABLE (Study on SMAN and SMKN in Aceh Selatan District)

Implementation Program of the School Operational Assistance: A Case Study in Berau District

School operational assistance in basic education: Organizational responses to policy complexities

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