Akuntabilitas dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (BOS)

Abstract

The research conducted at state madrasa aliya 5 Ciamis aims to determine accountability and transparency in the management of school operational assistance funds. The problem with this research is that there are schools that are not yet transparent and accountable for managing school operational assistance funds. The method used in this study is a qualitative descriptive method where data collection uses interview techniques with the principal and treasurer as well as observation of documents related to school operational assistance funds. Qualitative descriptive data analysis technique The results of this study indicate that state madrasa aliya 5 Ciamis, in managing school operational assistance funds, has implemented the principles of accountability and transparency quite well. This can be seen from the accountability reports of school operational assistance funds to related parties from the regional to the central level, as well as the form of transparency to the public, even though the media is limited. However, there are still shortcomings or the need for improvement in several aspects, such as transparency and the absence of digital media used to disseminate reports on the use and receipt of school operational assistance funds.