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.

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)

“…Transparency in the use of information technology is an important factor in increasing the accountability of BOS fund management (Handayani et al, 2018). Transparency in the use of information technology can reduce fraud and the level of uncertainty in the decision-making process and implementation of public policies (Sulistiani, 2021). In addition, transparency can also help to narrow opportunities for corruption by making all decision-making processes visible to the wider community.…”

“…However, in the implementation of BOS fund management in schools, there are still many problems starting from the level of budget preparation, use to reporting and accountability of BOS funds. Sulistiani (2021) states that low transparency can provide opportunities for power holders to abuse power so that it can increase the opportunities for public officials to practice Corruption, Collusion, and Nepotism (KKN). Thus, a strategic effort is needed that must be carried out by the school in order to increase public transparency.…”

School operational assistance in basic education: Organizational responses to policy complexities

“…With the existence of School Activity Plan and Budget Application, school SOA funds will be well-targeted, and SOA funds will be managed in an accountable manner with the aim of making SOA funds more effective and efficient for school management. School management must be able to implement School Activity Plan and Budget Application in the management of SOA funds to ensure accountability and transparency (Seger, 2022;Sulistiani, 2021). The School Activity Plan and Budget Application is very important in the management of SOA funds, school organizations will find it difficult to place SOA funds if they do not use the application (Sulistiani, 2021;Tenriwali & Muhri, 2021).…”

“…School management must be able to implement School Activity Plan and Budget Application in the management of SOA funds to ensure accountability and transparency (Seger, 2022;Sulistiani, 2021). The School Activity Plan and Budget Application is very important in the management of SOA funds, school organizations will find it difficult to place SOA funds if they do not use the application (Sulistiani, 2021;Tenriwali & Muhri, 2021).…”