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Yanitza Salvanos, Yan
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Economics, Econometrics & Finance

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ANALYSIS OF ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS AT SDK 037 NANGA Septiyani Mehan, Kornelia; Herdi, Henrikus; Yanitza Salvanos, Yan
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 1 (2024): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v3i1.240

Abstract

Accountability and transparency are essential policies in school financial management that must be implemented effectively. The accountability and transparency of BOS fund management are crucial as their implementation can foster trust in the school and enhance the participation of school stakeholders. To achieve school objectives, school need to adopt better financial management practices, including the application of the principles of accountability and transparency in BOS fund management. The objectives of this rescarch are: (1) to understand the principles of accountability in the management of school operational assistance funds at SDK 037 Nanga, and (2) to assess the implementation of transparency principles in the management of these funds. The researcher was conducted at SDK 037 Nanga, utilizing a descriptive qualitative analysis method. Data were collected through observation, interviews, and documentation. The researcher interviewed several key informants, including the principal, the school treasurer, and the head of the school committee. The results indicate that the principles of accountability and transparency are being implemented effectively, evidenced by the existence of an RKAS (School Budget and Activity Plan) as a planning tool for BOS funds, the alignment between fund usage and the technical guidelines, as well as open reporting and accountability to the school and government. These findings show that the school has adhered to the principles of accountability and transparency in the management of BOS funds following government regulations and the technical guidelines for BOS fund usage.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN GEREJA DITINJAU DARI ASPEK KEPERILAKUAN PENGELOLA (Studi Kasus di Paroki St. Thomas Morus, Maumere) Aldof Kolping Pawe, Fransiskus; Pati Sanga, Konstantinus; Yanitza Salvanos, Yan
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 2 (2024): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v3i2.257

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan akuntabilitas dan transparansi pengelola keuangan gereja ditinjau dari aspek keperilakuan pengelola pada Paroki St. Thomas Morus Maumere. Teori yang digunakan dalam penelitian ini adalah Teori Stewardship. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan sumber data yang berasal dari data primer. Analisis dilakukan pada pengelola keuangan paroki dengan melalui observasi dan wawancara. Teknik analisis yang digunakan adalah analisis Miles dan Huberman. Hasil dari penelitian menunjukan bahwa akuntabilitas dan transparansi pengelolaan keuangan paroki dari aspek keperilakuan (etika, budaya organisasi, kepemimpinan dan pengawasan internal) pada Paroki St. Thomas Morus cukup baik. Pengelola keuangan gereja menyadari akan pentingnya perilaku etika, budaya organisasi, kepemimpinan dan pengawasan internal dalam membangun akuntabilitas dan transparansi pada paroki St. Thomas Morus. Namun dalam standar akuntansi keuangan, paroki ini belum menerapkan standar akuntansi keuangan yang berlaku pada organisasi nirlaba yaitu ISAK 335.
Co-Authors Aldof Kolping Pawe, Fransiskus Henrikus Herdi, Henrikus Pati Sanga, Konstantinus Septiyani Mehan, Kornelia