Analysis of Accountability and Transparency Management of School Operational Assistance Funds in Madrasah Tsanawiyah in Selayar Islands Regency

Andhika Hilman; Samirah Dunakhir; Hariany Idris

Authors

Andhika Hilman Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Samirah Dunakhir Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Hariany Idris Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Accountability, Transparency, school Operational Assistance Funds (BOS)

Abstract

This research aims to analyze the implementation of accountability and transparency in the management of the School Operational Assistance Fund at Madrasah Tsanawiyah Nurul Yaqin Benteng, Kabupaten Kepulauan Selayar. The variables under investigation are accountability and transparency in the management of the fund. Data collection is carried out through observation and documentation techniques, with data analysis employing a comparative descriptive method. The findings indicate that the madrasah implements accountability through bookkeeping, including General Cash Book, Tax Assistant Book, expenditure evidence, and accompanied by the submission of a Statement of Responsibility for Expenditure. Additionally, transparency is evident through the publication of supporting documents such as the Recapitulation of the Use of the School Operational Assistance Fund. Reports are published each semester following the reporting period, and information is disseminated through the madrasah's information board, aligning with the guidelines of Directorate General of Islamic Education Decision Number 6065 of 2021 regarding the Technical Guidelines for the Management of School Operational Assistance in Madrasahs for the Fiscal Year 2022. The research results present a positive overview of the implementation of accountability and transparency in fund management at the madrasah.

Downloads

Download data is not yet available.

References

Adisasmita, R. (2009). Pengelolaan pendapatan dan anggaran daerah. Pusat Pengembangan Keuangan dan Ekonomi Daerah, Fakultas Ekonomi ….

Andrianto, N. (2007). Good e-government: transparansi dan akuntabilitas publik melalui e-government. Bayumedia.

Arikunto, S. (2010). Prosedur penelitian ilmiah. Rineka Cipta, Jakarta.

Budiwibowo, S., & Sudarmiani. (2018). Manajemen Pendidikan. CV. Andi Offset.

Dunakhir, S. (2019). Uji Reliabilitas dan Normalitas Instrumen Kajian Literasi Keuangan.

Hasrul, M. R., Rahman, M. J., Helmy, A. R. A. P., Cheng, A. Y., & Ahsan, M. (2023). Exploring Research Trends and Themes in Intelligent Transportation Systems in the Last 10 Years (2014–2023). International Journal of Environment, Engineering and Education, 5(3), 141–153.

Kemendikbud. (2015). Peraturan Menteri Pendidikan Dan Kebudayaan Republik Indonesia Nomor 80 Tahun 2015 Tentang Petunjuk Teknis Penggunaan Dan Pertanggungjawaban Keuangan Dana BOS (p. 4).

Krisna, L. L. (2013). Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi & Partisipasi. Sekretariat Good Public Governance Badan Perencanaan Pembangunan Nasional.

Mardiasmo. (2018). Akuntansi Sektor Publik. Penerbit Andi.

Minarti, S. (2013). Manajemen Berbasis Sekolah Mengelola Lembaga Pendidikan Secara Mandiri. Ar-Ruzz.

Peraturan Pemerintah RI. (2003). Undang-Undang Republik Indonesia Nomor 20 Tahun 2003 Tentang Sistem Pendidikan Nasional.

Pratiwi, D. D., Idris, H., Azis, F., Hasyim, S. H., & Rijal, A. (2023). THE EFFECT OF APPLYING THE PROBLEM-BASED LEARNING MODEL IN THE SUBJECT OF PRACTICAL ACCOUNTING FOR SERVICE, TRADE AND MANUFACTURING COMPANIES ON THE COMPETENCY SKILLS OF CLASS XI AKL UPT SMKN 1 SIDRAP. JURNAL EDUSCIENCE, 10(2), 420–429.

Setiana, & Yuliani. (2013). Pengaruh Pemahaman dan Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah, 1(2), 206.

Umali, L. A. R., Recto, I. C., Lansangan, R. S., Torres, L. D. G., & Basilio, E. R. (2023). Modified Tricycles as Public Transport during Tidal Flooding Events: The Case of Tikling in Hagonoy, Bulacan, Philippines. International Journal of Environment, Engineering and Education, 5(2), 45–55. https://doi.org/10.55151/ijeedu.v5i2.102