Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada SD di Kecamatan Jambo Aye, Aceh Utara: Partisipasi Stakeholder Sebagai Variabel Moderasi

Muhammad Yusra, Nur Afni Yunita, Nurhasanah Nurhasanah, Arliansyah Arliansyah

Abstract


This research is intended to determine how much influence accountability and transparency have on the effectiveness of the management of School Operational Assistance (BOS) funds with Stakeholder Participation as a Moderation Variable in Elementary Schools (SD) in Tanah Jambo Aye District, Aceh Utara Regency. In this study, samples taken were all committees and treasurers of SD in Tanah Jambo Aye District, as many as 50 people. The data collection technique used in this study was to distribute questionnaires to all committees and treasurers of SD in Tanah Jambo Aye District, North Aceh Regency. The data analysis method used in this study is to use multiple linear regression analysis. The results of this study indicate that accountability and transparency have a positive and significant effect on the effectiveness of the financial management of BOS funds at elementary schools in Tanah Jambo Aye District, Aceh Utara Regency. Then stakeholder participation was able to moderate the accountability, transparency and effectiveness of the management of BOS funds at SD in Tanah Jambo Aye District, North Aceh Regency. It is hoped that all school parties concerned should always be open to issues of accountability, transparency in the management of School Operational Assistance funds.

Keywords: Accountability, Transparency, Effectiveness of BOS Fund Management, Stakeholder Participation


Full Text:

PDF

References


Abdullah, Ma’ruf. (2015), Manajemen dan Evaluasi Kinerja Karyawan. Aswaja Pressindo. Yogyakarta.

Adisasmita, Rahardjo. (2011). Manajemen Pemerintah Daerah. Penerbit Graha Ilmu. Yogyakarta

Adrianto, Nico. (2014). Good e-Government: Transparansi dan Akuntabilitas Publik Melalui e-Government. Bayumedia Publishing. Malang

Budiyono. (2010). Posisi Stakeholder Dan Strategi Advokasi Kibbla Kabupaten/Kota Di Jawa Tengah. Jurnal Manajemen Pelayanan Kesehatan. Volume 13 Nomor 03 September 2010

Djarwanto. (2011). Pokok-Pokok Analisis Laporan Keuangan. Edisi Kedua. BPFE. Yogyakarta.

Ellwood, Sheila. (2011). Parish and Town Councils: Financial Accountability and Managemant, Local Government Studies. Vol: 19:pp 368-386.

Ghozali, Imam. (2005). Aplikasi Analisis Multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro. Semarang.

Halim, Abdul. (2012). Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Keempat. Penerbit Salemba Empat. Jakarta.

Hamid, Muhammad. (2011). Manajemen Berbasis Sekolah (MBS). Direktorat Pembinaan Sekolah Menengah Pertama. Jakarta.

Hery. (2009). Akuntansi Keuangan Menengah. Bumi Aksara. Jakarta.

Indriana, St Zulfaidah. (2013). Efektifitas, Efisiensi dan Produktifitas Manajemen Berbasis Sekolah.Diakses tanggal 23 Juli 2014 dari http://zulfaidah-indriana.blogspot.com/2013/05/efektivitas-efisiensi-dan-produktivitas.html. Diakses pada tanggal 5 Januari 2020.

Kompri. (2014). Manajemen Sekolah Teori dan Praktek. Alfabeta. Bandung.

Krina, P dan Loina Lalolo. (2010). Indikator dan Alat Ukur Prinsip Akunbilitas, Transparansi dan Partisipasi. Sekretariat Good Publik Governance, Badan Perencanaan Pembangunan Nasional. Jakarta.

Mahmudi, (2013). Manajemen Kinerja Sektor Publik. Sekolah Tinggi IlmuManajemen YKPN. Yogyakarta.

Mardiasmo. (2009). Akuntabilitas Sektor Publik. Andi, Yogyakarta.

Mardiasmo. (2010). Akuntansi Sektor Publik. Andi Offset. Yogyakarta.

Mohammad. (2011). Akuntansi, Transparansi, dan Akuntabilitas Keuangan Publik. Salemba Empat. Jakarta.

Mulyono. (2010). Konsep Pembiayaan Pendidikan. Ar-Ruzz Media. Yogyakarta.


Article Metrics

 Abstract Views : 846 times
 PDF Downloaded : 200 times

Refbacks

  • There are currently no refbacks.