Efektifitas Good School Governance Melalui Pengelolaan Dana BOS (Studi Empiris: SMP/Mts di Banyuwangi) - Adytira Rachman; Cucu Hayati; Indah Mariyani (YUME : Journal of Management, 2022)
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Good School Governance (akuntabilitas, transparansi dan partisipasi) terhadap pengelolaan dana BOS di SMP/MTs. Kabupaten Banyuwangi. Jenis penelitian ini adalah kuantitatif, dengan populasi dan sampel yang digunakan adalah tim pengelola BOS yang terdiri dari kepala sekolah, wakil kepala sekolah, bendahara sekolah, bendahara BOS, komite, dan beberapa guru di SMP/MTs. Seluruh kecamatan Banyuwangi yang bersedia mengisi angket/kuesioner sebanyak 6 sekolah dengan jumlah 51 responden. Jenis data yang digunakan adalah data primer berupa hasil angket. Teknik analisis regresi linier berganda. Hasil angket menunjukkan bahwa penerapan Good School Governance (akuntabilitas, transparansi dan partisipasi) berpengaruh positif dan signifikan terhadap pengelolaan dana BOS. Hal ini menunjukkan bahwa Good School Governance (akuntabilitas, transparansi dan partisipasi) berpengaruh terhadap pengelolaan dana Bantuan Operasional Sekolah (BOS). Sedangkan secara parsial akuntabilitas dan transparansi berpengaruh signifikan terhadap pengelolaan dana BOS. Sedangkan partisipasi memiliki nilai negatif dan tidak berpengaruh signifikan terhadap pengelolaan dana BOS.Kata Kunci: Good School Governance; Dana Bantuan Operasional Sekolah (BOS).AbstractThis study aims to determine the effect of the implementation of Good School Governance (accountability, transparency and participation) on the management of BOS funds in SMP/MTs. Banyuwangi Regency. This type of research is quantitative, with the population and the sample used is the BOS management team consisting of the principal, vice principal, school treasurer, BOS treasurer, committee, and several teachers in SMP/MTs. All Banyuwangi sub-districts who are willing to fill out the questionnaire/questionnaire are 6 schools with a total of 51 respondents. The type of data used is primary data in the form of questionnaire results. Multiple linear regression analysis technique. The results of the questionnaire show that the implementation of Good School Governance (accountability, transparency and participation) has a positive and significant effect on the management of BOS funds. This shows that Good School Governance (accountability, transparency and participation) has an effect on the management of School Operational Assistance (BOS) funds. While partially accountability and transparency have a significant effect on the management of BOS funds. Meanwhile, participation has a negative value and has no significant effect on the management of BOS fund.Keywords: Good School Governance; BOS management fund.Â Â