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Setiawan, Adil
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Analisis Transparansi Dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah di SMAN 12 Makassar Kartika, Suci; Mane, Arifuddin; Setiawan, Adil
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 3 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i3.2046

Abstract

Tujuan penelitian untuk mengetahui transparansi dan kkuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SMAN 12 Makassar. Penelitian menggunakan pemeriksaan strategis deskriptif kualitatif, informasi yang dimanfaatkan adalah mengumpulkan informasi dari objek eksplorasi dan penyelidikan Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS). Strategi pengumpulan informasi dalam review, khususnya melalui pertemuan dan pencatatan, telah diperoleh informasi selama 3 tahun sebelumnya. Kedalaman dari peninjauan tersebut menunjukkan bahwa SMAN 12 Makassar, telah melaksanakan Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) secara baik dan berkembang secara konsisten. Hal ini harus terlihat dari Laporan Pertanggungjawaban Dana Bantuan Operasional Sekolah (BOS) sesuai pengaturan dan Arahan khusus Dana BOS. The aim of the research is to determine the transparency and accountability of Management of School Operational Assistance Funds (BOS) at SMAN 12 Makassar. The research uses qualitative descriptive strategic examination, the information used is collecting information from objects of exploration and investigation. Transparency and Accountability of Management of School Operational Assistance Funds (BOS). The strategy for collecting information in the review, especially through meetings and recording, was to obtain information for the previous 3 years. The depth of this review shows that SMAN 12 Makassar has implemented Transparency and Accountability in Management of School Operational Assistance Funds (BOS) well and is developing consistently. This must be seen from the Accountability Report for School Operational Assistance (BOS) Funds in accordance with the special arrangements and Directions for BOS Funds.
Co-Authors Abdul Rachman Akbar, Muhammad Barkah Ananda, Dea Annisa Rahma Ashari, Annisa Aulia, Novi Bagus Riski Dwiki Putri, Dini Ridha Fachry Abda El Rahman Firman Menne Fitri Insani Habib, Nurhayati Jamaluddin, Jaja Kartika, Suci Kholisah, Nur Krismona, Lumi Mane, Arifuddin Manza, Yuke Muhammad Ridwan Muhammad Sadikin Nasution, M. Irfan Aldy Okfalisa Okfalisa Pandere, Perawati Pane, Rahmadani Pratiwi, Dian Irda Rambe, Lima Hartimar Rika Rosnelly, Rika Riski, Bagus Rofiqoh Dewi Rosnaini, Andi Ruri Hartika Zain Sabriadi, Sabriadi Sapiri, Muhtar Siregar, Kiki Putri Ani Soeheri Soeheri, Soeheri Sumijan Sumijan Sumijan, S Suriani, Seri Syahputra, Firman Syamanta, Arbana Tajuddin, Muhammad Utan, Benediktus Ariadi Lolo Yuhandri Yuhandri, Yuhandri