Transparansi Laporan Pertanggungjawaban Dana Bantuan Operasional Sekolah pada Sekolah Dasar Islamiyah 1 Kota Ternate

Penulis

  • Muhaimin L. Hi Kurupunda Universitas Muhammadiyah Makassar
  • Fatmawati Fatmawati Universitas Muhammadiyah Makassar
  • Sudarmi Sudarmi Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.26618/kimap.v4i3.11503

Abstrak

the aims of this research is to determine the implementation of transparency of accountability report school operational assistance at SD Islamiyah 1 in Ternate. The method of this research is qualitative research. The data was collected through observation, interview and documentation. The object of this research is SD Islamiyah 1 Ternate and the subject of this research were headmaster, treasurer, committee chairman and student guardian.The result of this research shows that the implementation of  the principle of transparency in the accountability report for school operational assistance funds (BOS) at SD Islamiyah 1 Ternate City has been going well. There are three indicators in this research, namely the legal framework, independent and effective audits, and community involvement. SD Islamiyah 1 Ternate City carries out the budgeting process from planning to realization in an open and truly accountable manner. The management of BOS funds is carried out by using technical guidelines (JUKNIS) as the basis so that BOS funds can be used effectively.

Unduhan

Diterbitkan

2023-09-28

Terbitan

Vol 4 No 3 (2023): Juni 2023

Bagian

Articles

Lisensi

In the event that the article is accepted by the Editorial Team of KIMAP: Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online) and there is a decision to publish the article, the copyright of the article passes to KIMAP: Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online).

The Department of Public Administration, Faculty of Social and Political Sciences, Universitas Muhammadiyah Makassar in collaboration with the Indonesian Association for Public Administration (IAPA) as the publisher of the Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online) holds the copyright to all articles published in this journal.

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