CD Tesis
penerapan prinsip-prinsip good governance dalam pengelolaan dana bantuan sekolah (bos) di smk dirgantara riau kota pekanbaru
The management of School Operational Assistance (BOS) funds in
educational institutions requires good governance to ensure effectiveness,
efficiency, and accountability. This study aims to analyze the implementation of
good governance principles in the management of BOS funds at SMK Dirgantara
Riau. The principles examined include participation, transparency, accountability,
effectiveness and efficiency, responsiveness, equity, rule of law, consensus
orientation, and strategic vision based on the UNDP framework.
This research employs a qualitative descriptive approach with data
collection techniques consisting of in-depth interviews, observation, and document
analysis. Informants were selected purposively, including the school principal, BOS
treasurer, school committee, teachers, and parents. Data analysis follows the Miles
and Huberman model, involving data reduction, data display, and conclusion
drawing. Data validity was ensured through source, technique, and time
triangulation.
The findings indicate that most good governance principles have been
implemented, particularly in terms of participation, transparency, and
accountability. However, challenges remain in community involvement and the
managerial capacity of BOS fund administrators. This study recommends capacitybuilding
training and the development of digital reporting systems to strengthen
BOS fund governance.
Keywords: good governance, BOS funds, transparency, accountability, vocational
school
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