Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah

Tri Shakti Wiguna (Universitas Muhammadiyah Sukabumi)
Tina Kartini (Universitas Muhammadiyah Sukabumi)
Risma Nurmilah (Universitas Muhammadiyah Sukabumi)

As-Syirkah: Islamic Economic & Financial Journal
Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal

This study aims to analyze the transparency and accountability of the management of the School Operational Assistance Fund (BOS) at SDN Margabakti. This research used a qualitative method with a case study approach. Data were collected through interviews, observations and documentation. The results showed that transparency in the management of BOS funds at SDN Margabakti has been implemented, especially in financial planning and reporting. However, there are several obstacles that hinder the optimal implementation of transparency, such as limited community involvement and limited publication of information. In addition, accountability in the management of BOS funds still needs to be improved, especially in terms of internal audits and the submission of reports to relevant parties. Thus, further efforts are needed to improve transparency and accountability in the management of BOS funds so that they are in accordance with the principles of good governance.