CD Tesis

Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) Di SMA/SMK Negeri Di Kota Pekanbaru

---

Education funds are one of the very important components in the
implementation of school education. One form of funding for primary and
secondary education is the School Operational Assistance (BOS) fund. The School
Operational Assistance Fund (BOS) is a government program to help provide
non-personnel operational costs. Schools as recipients of School Operational
Assistance (BOS) funds must be able to account for the use of School Operational
Assistance (BOS) funds to the government and the community based on the
principles of school operational assistance (BOS) fund management, namely the
principles of flexibility, effectiveness, efficiency, accountability and transparency.
However, the implementation still experiences various obstacles both
related to the institutional aspect and in the operational technical aspects. This
indicates that the management of the School Operational Assistance (BOS) fund is
still not optimal, which leads to accountability for its management which is not
optimal. Therefore, this study aims to analyze the influence of human resource
competence, community participation and internal control systems on the
accountability of financial management of school operational assistance funds
(BOS) in state high schools/vocational schools in Pekanbaru city.
The population in this study was all state high schools and vocational
schools in Pekanbaru city with a total of 28 schools, with the analysis unit being
the School Operational Assistance (BOS) fund management team and the
observation unit was 140 respondents. Sample selection using saturated sampling
technique or census, which is a sampling technique using all members of the
population. The data collection method used is the questionnaire method directly
to the source who is considered to know. The data analysis tool in this study was
carried out with Structural Equation Modelling-Partial Least Square (SEM-PLS).
The results showed that the competence of human resources, community
participation and the internal control system influenced the accountability of the
management of school operational assistance funds (BOS).
Key Words : Human Resource Competence, Community Participation, Internal
Control System Accountability

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1810246360

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1810246360

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar