The Effect Of The Implementation Of Good School Governance (GSG), The Quality Of Human Resources And The Internal Control System On Fraud Prevention In The Management Of School Operational Assistance Funds (BOS)

Abstract

This study aims to determine empirically related to the influence of the implementation of Good School Governance (GSG), the quality of human resources, and the internal control system on fraud prevention in managing BOS funds. This type of research is quantitative research with theory testing through measuring research variables with numbers and conducting data analysis with statistical procedures. The population in this study is all Public and Private Madrasah Ibtidaiyah in Lampung Province with resource persons namely the Head of Madrasah, Operator, Treasurer, and Chairman of the Committee of all Public and Private Madrasah Ibtidaiyah in Lampung Province totaling 3,088 people. The technique in sampling is purposive sampling. The sample in this study was all Madrasah Ibtidaiyah Negeri in Lampung Province as many as 180 people including the Head of Madrasah, Operator, Treasurer, and Chairman of MIN Committee throughout Lampung Province.