The Accountability and Transparency of School Operational Assistance (BOS) Management in East Kalimantan
Downloads
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.
Agestina, R, Pravasanti, & Yuwita Ariessa (2023). Faktor-faktor yang Mempengaruhi Efektivitas Pengelolaan Dana BOS Pada SMA dan Sederajat di Kecamatan Simo. Institut Teknologi Bisnis AAS Indonesia
Kastori, Rina (2023). Pengertian Efektivitas Menurut Ahli. Kompas.com
Loi, Medi., Syafiudin, & Sofiyan. (2025). The Effect Of Stewardship Climate And Employee Voice On Employee Performance At The Belawan Port Authority Office. Jurnal Universitas Prima Indonesia.
Mahajan, Ritika., Lim, Weng Marc, Sareen, Monica., Kumar, Satish, & Panwar, Rajat. (2023) Stakeholder theory. Journal of Business Research. Volume 166
Nurintan, C., Shelistya, U., Melani Zahra Iffati, Z., Nadia, & Pujia, D. P. (2025). Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah Pendidikan (BOSP). Jurnal Pendidikan Tambusai 9(2)
Nuriyawati, & Kusumaningsih, W. (2024). Partisipasi Masyarakat Dalam Pengelolaan Dana Bos Sebagai Upaya Peningkatan Mutu Pendidikan Di Smp Negeri Di Kecamatan Cepu. Jurnal Ilmiah Pendidikan Dasar. 10(4)
Olii, R. A., Aneta, A., & Sulila, Ismet (2021). Effectiveness of School Operational Assistance Management in MTs Alkhairaat Gorontalo City. Public Policy Journal. 2(1)
Permendikbud No.06 of 2021 Tentang Petunjuk Teknis Pnegelolaan Dana Bantuan Operasional Sekolah Reguler. Minister of Education and Culture of the Republic of Indonesia, 16 February.
Putri, Dela Septiani, Saftiana, Yuilia, Siddik, S., & Kushendar. (2023). The Influence of Accountability, Participation, and Transparency of BOS Funds on The Financial Performance of Public Elementary Schools in Palembang City. Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan. 8(1)
Syahara, H., Fauziah, S. S., Wibowo, T. J. A., & Anwar, S. (2024). Implementasi dan Peran Teori Stewardship Pada Konteks Penelitian Akuntansi : Studi Literatur. KarimahTauhid, 3(4), 4716–4734.
Ufairah, Sifa., Murtanto. (2023). Pengaruh Penerapan Good Governance Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS). Jurnal Ekonomi Trisakti. 3(1), 1549 – 1559.
Yusra, Muhammad,Yunita, Nur Afni., & Nurhasanah, (2021) Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada SD di Kecamatan Jambo Aye, Aceh Utara: Partisipasi Stakeholder Sebagai Variabel Moderasi. Jurnal Visioner dan Strategis.
Copyright (c) 2025 Jamaluddin ., Anggraini Nuryanti, Ledy Setiawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
All Content should be original and unpublished.
