Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi

Abstract

This study analyzes the effect of accountability and transparency on the effectiveness of BOS fund management with stakeholder participation as a moderating variable. The method used is moderation regression analysis with interaction test. The results showed that accountability has a positive and significant effect on the effectiveness of BOS fund management which is shown by t count equal to 2,701 significance level of 0,01 <0,05. While Transparency have negative and insignificant effect with t arithmetic equal to 1,642 and significance level 0,112> 0,05. Participation has positive and insignificant effect with t count 0,809 and significance level 0,423> 0,05. Participation has a negative and significant influence in moderating the relationship between accountability to the effectiveness of the management of BOS funds as indicated by the t count of 2.032 and the significance level of 0.048 <0.05. The participation of positive and significant influence in moderating the transparency relationship on the effectiveness of BOS fund management is shown by the t count for the transparency and participation interaction of 2.045 and the significance level of 0.047 <0.05.

The Effect of Accountability and Transparency on Effectiveness of Government School Operational Assistance Funds Management

“…This research is in line with Rakhmawati (2018) showing that accountability has a positive and significant influence on the Effectiveness of the School Operational Assistance Fund Management. This means that the better the accountability carried out by the school, the better the level of effectiveness of the management of School Operational Assistance funds from the Government, which is where the more appropriate the reports made by the school, the more accountable the financial statements produced so that it will increase public trust in the school.…”

“…This means that the better the accountability carried out by the school, the better the effectiveness of the management of School Operational Assistance funds from the Government (Setiana & Yuliani., 2017). Rakhmawati (2018) shows that accountability has a positive and significant influence on the Effectiveness of School Operational Assistance Fund Management.…”

Pengaruh Akuntabilitas, Transparansi, Dan Partisipasi Orang Tua Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SD Dan SMP Di Kota Prabumulih

“…Selaras dengen penelitian yang dikerjakan (Rakhmawati, 2018), (Rahmi & Sovia, 2017), (Fauzan, 2014) dan (Anggraini & Wulan, 2015) degan kesimpulan nya yaitu, akuntabilitas mempengaruhi secara positif.…”

Evaluasi Pelaksanaan Program Bantuan Operasional Sekolah di Madrasah Tsanawiyah DDI Cilellang Kabupaten Barru

“…Kelemahan lain pelaksanaan program BOS adalah secara konseptual BOS diberikan kepada siswa/siswi tidak mampu atau masyarakat miskin, tetapi kenyataan di lapangan belum sepenuhnya siswa/siswi miskin (tidak mampu) mendapatkan layanan pendidikan secara memadai (Rakhmawati 2018;Akbar 2016). Sehingga hal ini sangat bertentangan dengan konsep program bantuan BOS.…”