INFLUENCE OF MANAGEMENT COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY AND STAKEHOLDER ENGAGEMENT ON ACCOUNTABILITY OF MANAGEMENT OF BOS FUNDS WITH TRANSPARENCY AS A MODERATING VARIABLE (Study on SMAN and SMKN in Aceh Selatan District)

Abstract

The purpose of this study was to examine the effect of manager competence, utilization of information technology and stakeholder involvement on the accountability of BOS fund management with transparency as moderating. The study used a quantitative approach with the census method. The unit of analysis in this study was SMAN and SMKN in Aceh Selatan Regency, which were 38 schools with principals, treasurers, school committees and teachers as respondents. Data was collected by distributing questionnaires to 152 respondents. The results of the study indicate that the competence of managers, utilization of information technology, stakeholder involvement and accountability simultaneously affect the accountability of BOS fund management. Then, partially manager competence, use of information technology, stakeholder involvement, and transparency have a positive effect on the accountability of BOS fund management. Furthermore, transparency is able to moderate the relationship between the competence of managers and accountability for managing BOS funds. Transparency is able to moderate the relationship of stakeholder involvement to the accountability of BOS fund management. However, transparency is not able to moderate the relationship between the use of information technology and the accountability of BOS fund management.

Accountability in Village Government: The Role of the Internal Control System as Moderation

“…Village leaders can manage funds and offer services using information technology to be accountable to the community. This research supports Haniatun et al (2022) that information technology can increase government accountability.…”

“…With accountability, a competent person will deliver good results (Haniatun et al, 2022). Field Solo (2020) states that human resources must be improved to become a strength.…”

“…Based on the RBV theory (JB Barney & Clark, 2007), information technology is one of the organizational resources that can achieve accountability (Sofyani et al, 2020). The study by Sofyani et al (2020) and Haniatun et al (2022) proves that using information technology in government can increase accountability. Based on the previous explanation, the hypothesis is: H3: IT Use influences village government accountability.…”

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

“…So it will become a legal framework for implementing financial governance which can increase accountability in fund management. Apart from that, transparency in the management of school operational assistance funds can increase accountability in managing educational unit budgets (Haniatun et al, 2022).…”