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Akuntabilitas Dan Transparansi Pengelolaan Dana Bos Di Sekolah Dasar Negeri

Year: 2024

Type: article

Abstract: This study aims to determine the effect of accountability, transparency, and human resource quality on the effectiveness of School Operational Funds (BOS) management in Public Elementary Schools in Banda Aceh. The research is quantitative. The study utilized a proportioned stratified random sampling technique, selecting 84 respondents from 42 elementary schools, including school principals and treasurers. Data was collected through questionnaires and primary data sources and then analyzed using multiple linear regression with SPSS version 26. The research findings indicate that accountability, transparency, and human resource quality simultaneously influence BOS fund management effectiveness. While accountability and transparency were found to affect fund management effectiveness partially, the quality of human resources showed no significant impact on the management process.

Source: Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

DOI: 10.24815/jimeka.v9i4.28448

Authors: Siti Munjiah, Rulfah M. Daud

Institution: Universitas Syiah Kuala

Language: English

Topic: Local Governance and Development

Subfield: Geography, Planning and Development

Field: Social Sciences

Domain: Social Sciences

SDG: Quality education

Open Access status: diamond

OpenAlex ID: W4406288243

FWCI:

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