Analysis of Stakeholder Perception on Transparency, Accountability And Effectivity In School Operational  Assistance Funds Management For Junior High  School Level In North Aceh Regency

Dahliana,; Naz’aina,; Khaddafi, Muammar

doi:10.32734/jomas.v1i3.6984

Cited by 4 publications

(10 citation statements)

References 27 publications

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“…The better the level of quality of the procurement committee, the quality of goods/services providers, procurement systems and procedures, and risk assessment, the less fraud in the procurement of goods/services (Nurharjanti, 2017). These results are in line with Dahliana et al (2021) found that the accountability of BOS funds in the procurement of goods/services is better with good governance and can be documented with the SIPLah mechanism. Darmawan & Wardhono (2023) provide evidence that the implementation of goods/services procurement policies through the SIPLah implementation can help manage BOS funds for the procurement of goods and services more transparently, effectively, and efficiently.…”

Section: Introductionsupporting

confidence: 70%

“…Efforts to realize transparency can be made by involving stakeholder components, in this case, guardians or parents of students, and school committees in the preparation of the School Activity and Budget Plan (RKAS) (Dahliana et al, 2021). Mutangili (2019)provides evidence that goods and services procurement activities where every process is carried out transparently, such as in the process of selecting goods and services providers, make it possible to mitigate fraudulent practices in the procurement cycle.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Darmawan & Wardhono (2023) provide evidence that the implementation of goods/services procurement policies through the SIPLah implementation can help manage BOS funds for the procurement of goods and services more transparently, effectively, and efficiently. The implementation of SIPLah allows stakeholders to find out information about goods/services providers, information on goods/services, and compare prices between online markets (Dahliana et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

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School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement

Anggraeni,

Husnan,

Pituringsih

2023

ejtas

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This study aims to analyze the effect of accountability, transparency, and organizational culture on fraud in the procurement of goods and services with a procurement information system in schools (SIPLah) as a moderator. The sample of this study was 258 members of the public primary school (SDN) BOS fund management team in East Lombok consisting of school principals, school treasurers, and school operators based on purposive sampling. The results of this study indicate that each variable of accountability has a significant negative effect on the tendency of fraud in the procurement of goods and services, transparency has a significant negative effect on the tendency of fraud in the procurement of goods and services, and organizational culture has a significant negative effect on the tendency of fraud in the procurement of goods and services. In addition, the results of the analysis show that the implementation of SIPLah can strengthen (increase) accountability in reducing the tendency of fraud in the procurement of goods and services. In contrast, the implementation of SIPLah has not proven to strengthen the influence of transparency or organizational culture on the tendency of fraud in the procurement of goods and services through comprehensive coaching and supervision from the Education and Culture Office (DIKBUD) and Inspectorate district. East Lombok is needed because there are still differences in the understanding of the school BOS fund management team on what is not allowed in the procurement of goods and services to education units.

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Section: Introductionsupporting

confidence: 70%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement

Anggraeni,

Husnan,

Pituringsih

2023

ejtas

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“…Perencanaan pemerintah dalam menggalakan kewajiban belajar 9 (sembilan) tahun di dukung oleh dengan adanya Bantuan Operasional Sekolah (BOS) yang diberikan pemerintah kepada setiap sekolah (Fitriah, A., Sumintono, B., Subekti, N. B., & Hassan, 2013); (Dahliana, N. A., & Khaddafi, 2021), dengan begitu diharapkan semua warga Indonesia dapat mengenyam pendidikan tanpa khawatir dengan biaya yang dibebankan dan memiliki kualitas warga negara yang baik secara pengetahuan dan kempuan mengelola hidup yang lebih baik.…”

Section: Pendahuluanunclassified

Analisis Pemetaan Penempatan Guru Sekolah Dasar Se-Kota Lhokseumawe

Nurmayuli,

Lailatussaadah,

Mustika

2024

J. Obs. J. Pendidik. Anak Usia Dini

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Faktanya di Aceh rasio jumlah guru dan siswa kita ini sekitar 1:16 untuk tingkat SD sendiri, sudah termasuk memadai. Akan tetapi sebaran data guru yang tidak merata, walaupun masih dalam satu zona. Inilah yang menyebabkan, ada sekolah yang mengalami kekurangan guru. Tujuan penelitian ini ialah menganalisis pemetaan penempatan guru SD di Kota Lhokseumawe. Metode penelitian yang digunakan ialah kualitatif deskriptif dan teknik pengumpulan data menggunakan angket survey. Hasil penelitian menunjukkan jumlah rombel sebanyak 621 unit untuk seluruh sekolah SD, sedangkan guru yang terdata pada tahun 2022 sebanyak 555 orang guru PNS/PPPK. Kemudian dalam rentang 5 tahun kedepan, ada guru yang memasuki usia pensiun sebanyak 88 orang (guru kelas 72 orang, guru PAI 9 orang dan guru PJOK 7 orang). Analisis pemetaan yang terfokus pada guru PNS/PPPK, 5 tahun ke depan semua guru mengalami kekurangan, sedangkan analisis pendataan seluruh guru yang ada, maka hanya guru kelas yang mengalami kekurangan mencapai 35 orang guru untuk di sebarkan pada 3 kecamatan. Jika pemerintah memaksimalkan kinerja guru dengan memeratakan guru, baik PNS/PPPK ataupun non PNS/PPPK yang ada, maka akan lebih efisien pemetaan guru di kota Lhokseumawe. Dapat disimpulkan bahwa pemetaan penempatan guru SD kota Lhokseumawe masih memadai apabila pemerdayaan guru secara keseluruhan yang ada baik PNS/PPPK dan non PNS/PPPK.

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“…Apart from that, the role of leadership is very crucial (Maruapey et al, 2023;Niswaty et al, 2019;Rifdan et al, 2022), so that leadership involvement can influence the continuity of school operational assistance funds which are carried out well (Dahliana et al, 2021;Hidayat et al, 2019;Ngaba, 2017). So it will become a legal framework for implementing financial governance which can increase accountability in fund management.…”

Section: Introductionmentioning

confidence: 99%

Effectiveness of Using the School Budget Work Plan Application in Reporting Accountability of School Operational Assistance Funds

Muliasari,

Maruapey,

Subagdja

2023

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Implementing the school budget work plan application is closely related to implementing School Operational Assistance Funds in education.. This research aims to determine the effectiveness of the School Budget Work Plan Application in reporting accountability for School Operational Assistance funds at the West Java Provincial Education Service. The research method uses a qualitative approach with descriptive analysis. Research informants using a purposive sampling technique. Data collection techniques use observation and interviews based on primary and secondary data, then credibility, transferability, dependability, and confirmability tests are carried out to validate the data. The research shows that the School Operational Assistance funds management through the School Budget Work Plan Application system can be effective based on the concept of effectiveness theory. This is demonstrated by an understanding of the School Operational Assistance funds program so that successful management of School Operational Assistance funds is achieved in an appropriate, timely manner, achieving goals and achieving absolute truth through technical guidelines at the West Java Provincial Education Office. Thus, the novelty of this research is to look at the effectiveness of transitioning the management and reporting of school operational assistance funds through the School Budget Work Plan Application system so that it can guarantee accountability in reporting funds.

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Analysis of Stakeholder Perception on Transparency, Accountability And Effectivity In School Operational Assistance Funds Management For Junior High School Level In North Aceh Regency

Cited by 4 publications

References 27 publications

School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement

School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement

Analisis Pemetaan Penempatan Guru Sekolah Dasar Se-Kota Lhokseumawe

Effectiveness of Using the School Budget Work Plan Application in Reporting Accountability of School Operational Assistance Funds

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