Reconstruction of School Operational Assistance Funds Management to Improve Accountability and Transparency

Abstract

As a public sector organization, Madrasah (Islamic school) must pay attention to accountability and transparency, including the management of School Operational Assistance (BOS) funds. This study aims to analyze and reconstruct BOS funds management, which consists of three stages, namely budgeting, accounting, and auditing. Qualitative research methods with a case study approach were used in this study. Data in the form of primary data obtained from structured and unstructured interviews with persons involved in the management of BOS funds, observations of the BOS fund management process, and documentation in the form of BOS funds financial reports. The results showed that the budget was prepared by making RAPBM and RKAM by involving related stakeholders. The bookkeeping stage is carried out by making journal books, ledgers, revenue, and expense reports. The inspection stage is carried out by internal parties, namely the Principal and external parties, such as the school supervisor and the City Government's inspectorate general. The management of BOS funds in these Madrasahs still needs to be reconstructed by covering some of the existing weaknesses. It is necessary to increase the competence of human resources and accounting software to prepare financial reports following PSAK no. 45 and SAK ETAP. It is necessary to consider opening a business center that can support Madrasahs' funding needs, which are still lacking, and there needs to be an internal inspection team apart from the Principal of the Madrasah. Increase transparency by uploading financial reports to the official Madrasah website. Increased accountability and transparency are proven by the increasing number of students in this Madrasah from year to year.