CD Tesis
Analisis Akuntabilitas Dan Transparansi Pengelolaan Dana Institusi Pendidikan Sekolah Menengah Atas Negeri 8 Kota Pekanbaru
A good quality of education will result a smart and competitive human resource. In the process of achieving the goals, one of the main components is the fund or the cost. The cost is one of the essential elements in the institutions, including educational institution such as school, either government-run/state schools or private schools/by foundations. One of the sources of education funds that are managed by schools is the School Operational Assistance Fund (Indonesian: Bantuan Operasional Sekolah or BOS) that is given by government and based on technical guidelines for the schools to manage the funds professionally, transparently, accountably, and effectively.
The recent findings of Audit Board of the Republic of Indonesia or Badan Pemeriksa Keuangan (BPK) in 2019 which were published in the Indonesian online media news (2019) explained that the management of school operational assistance funds (BOS) in many regions was still generally poor. There are many frauds and manipulations in BOS funds still carried out by school officials, education authorities, and school-working groups.
This study aims to analyse how the transparency and accountability of the management of funds in an educational institution, and also to find out the management of the BOS funds in related institution is in accordance with the technical guidelines that have been provided by the government or not, so that we can see if there are deviations or errors in the management of the funds.
Keywords: transparency; accountability; management of educational fu
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