ANALISIS PENGELOLAAN ANGGARAN DANA BOS TERHADAP AKUNTABILITAS DAN TRANSPARANSI PELAPORAN PERTANGGUNGJAWABAN KEUANGAN SDN 2 GALUNGAN

Mertyani Sari Dewi, Desak Putu Ayu Purma Dewi

Abstract


The School Operational Assistance Program is a government policy to support the 9-year compulsory education program. The BOS program funding assistance is intended for school operational costs with the aim of freeing education costs for underprivileged students and easing the burden of students in the future. This study aims to determine the accountability of BOS program fund management at SDN 2 Galungan. The focus of this research is on managing the school operational assistance budget for school financial reporting based on the principles of fairness and efficiency because these two principles are closely related to the stages in school financial management in the planning and budget realization stages. In this study used a qualitative approach with data collection techniques of observation, interviews and documentation. Research informants consisting of: principal, committee chairman, teachers, and school treasurer. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of the study indicate that the accountability of BOS fund management at SDN 2 Galungan in principle has been implemented quite well, although technical problems are still constrained

Keywords


Accountability, Management, BOS Fund

Full Text:

PDF

References


Darsono & Ashari.2005. Pedoman Praktis Memahami Laporan Keuangan.Yogyakarta. Penerbit ANDI.

Impres No.7 Tahun 2009 tentang Akuntabilitas Kinerja Instansi

Mardiasmo, (2006). Pewujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Good Governance, Jurnal Akuntansi Pemerintahan. Vol. 2, No. 1, Mei 2006, Hal 1 – 17

Peraturan Pemerintah Nomor 32 tahun 2013 tentang Standar Nasional Pendidikan

Peraturan Pemerintah Republik Indonesia Nomor 39 Tahun 2007 tentang Pengelolaan Uang Negara/Daerah

Peraturan Pemerintah Republik Indonesia Nomor 48 Tahun 2008 tentang Pendanaan Pendidikan

Prihadi, Toto. 2011. Praktis Memahami Laporan Keuangan Sesuai IFRS dan PSAK. Bandung: Tinta Emas Publishing.

Prasetya, Gede Edy. 2005. Penyusunan Dan Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: Andi Offset

Ristya Dwi Anggraini. 2013, Transparansi, Partisipasi, dan Akuntabilitas Pengelolaan Anggaran Dana BOS Dalam Program RKAS di SDN Pacarkeling VIII Surabaya. (online) Diakses 21 Februari 2017

Setyawan, M. Hidayat Dwi. 2015. Pengaruh Prinsip Keadilan, Transparansi dan Akuntabilitas Pengelolaan Anggaran Terhadap Produktivitas Sekolah (Persepsi Guru SMP N 3 Mertoyudan Magelang).

Ulfah, Maria & Thoharudin, Munawar. (2020). Edu-Finance Management Model in BOS Fund Management to Create Financial Well-Being. Dinamika Pendidikan, 15(2), 230-242.

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945

Undang-Undang No. 17 Tahun 2003 tentang Keuangan Negara

Undang-Undang N0. 20 Tahun 2008 tentang Sistem Pendidikan Nasional

Undang-undang Republik Indonesia Nomor 20 tahun 2003 tentang Sistem Pendidikan Nasional

Siswoyo, Dwi., dkk. 2007. Ilmu Pendidikan. Yogyakarta: UNY Press

Sugiyono. 2018. Metode Penelitian Kuantitatif Kualitatif dan R&D. Yogyakarta: Alfabeta.

Viktoria, T. 2015. Transparansi Dan Akuntabilitas Pengelolaan Dana Pendidikan Di SMK Muhammadiyah Prambanan. Jurusan Pendidikan Teknik Mekatronika Vol. 4, No. 4, Januari 2015 : 284 - 290




DOI: https://doi.org/10.31932/jpe.v7i3.1867

Article Metrics

Abstract view : 432 times
PDF - 274 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.