Academia Open
Vol 4 (2021): June
Business and Economics

Analysis of Participation in the Management of BOS funds in the RKAS Program to Improve Accountability, Transparency and School Welfare
Analisis Partisipasi Pengelolaan Dana Bos dalam Program RKAS untuk Meningkatkan Akuntabilitas, Transparansi, dan Kesejahteraan Sekolah


View Article Similarity Report
  • Ajeng Wulan Ayu Sari,
  • Wiwit Hariyanto*
Ajeng Wulan Ayu Sari
Universitas Muhammadiyah Sidoarjo, Indonesia
Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo , Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.4.2021.2139
Published August 13, 2021
Keywords
  • RKAS,
  • Accountability,
  • School Welfare,
  • Transparency
How to Cite
Sari, A. W. A., & Hariyanto, W. (2021). Analysis of Participation in the Management of BOS funds in the RKAS Program to Improve Accountability, Transparency and School Welfare. Academia Open, 4, 10.21070/acopen.4.2021.2139. https://doi.org/10.21070/acopen.4.2021.2139

Copyright (c) 2021 Ajeng Wulan Ayu Sari, Wiwit Hariyanto

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study discusses the analysis of participation in the management of BOS funds in the RKAS program to improve accountability, transparency and school welfare. With the case of embezzlement of BOS funds and inefficient management, schools must strive for accountability and transparency to account for the entire BOS budget by applying the principle of participation so as to create prosperous schools. The purpose of this study is to find out how to increase accountability, transparency and school welfare in the management of BOS funds in the RKAS program after the participation principle. This study uses qualitative research methods where data collection is obtained from interviews, observations and documentation.The data analysis in this research is data reduction. The results show that participation can increase accountability, transparency and school welfare in the management of BOS funds in the RKAS program, with the participation of the principles of accountability and transparency it can increase, where accountability and transparency of BOS funds in the RKAS program can run well.

View Article Similarity Report

Downloads

Download data is not yet available.

References

  1. Indra, “Akuntabilitas,” p. 285, 2010.
  2. Mardiasmo, “Macam Akuntabilitas,” 2009.
  3. Haryatmoko, Pengertian Transparansi Laporan Keuangan, 2011.
  4. Krina, “Transparansi,” p. 17, 2003.
  5. H. F. I. (HFI), “Prinsip-prinsip transparansi”.
  6. N. Adrianto, “Manfaat dan jenis Transparansi pada pelaporan keuangan,” vol. 258, 2007.
  7. F. D. d. D. Supriadi, “Partisipasi pada laporan keuangan,” 2001, p. 150.
  8. Sugiyah, Pelaporan Keuangan, 2010.
  9. A. J. o. Sociology, “Petunjuk Teknis BOS 2012,” 2019a.
  10. Irianto, Rencana Kegiatan dan Anggaran Sekolah dan Rencana Kegiatan Sekolah, p. 4, 2007.