The Accountability and Transparency of School Operational Assistance (BOS) Management in East Kalimantan
Year: 2025
Type: article
Study design: Observational Study
Abstract: ; This study was conducted to determine the influence of accountability and transparency on the effectiveness of School Operational Assistance (BOS) fund management, with stakeholder participation as a moderating variable. The research method used is quantitative, using statistical data to test the hypotheses. The research objects were private elementary schools (SD) and junior high schools (SMP) in East Kalimantan. The results indicate that accountability has a positive, significant effect on the effectiveness of BOS fund management, whereas transparency does not. Stakeholder participation has a negative, insignificant moderating effect on the influence of accountability on BOS fund management effectiveness. However, it provides a positive and significant moderating effect on transparency's influence on BOS fund management effectiveness.
Authors: Anggraini Nuryanti, Jamaluddin ., Ledy Setiawati
Institution: Mulawarman University
Language: English
Subfield: Geography, Planning and Development
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7114902598
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