TRANSPARENCY AND ACCOUNTABILITY OF SCHOOL OPERATIONAL ASSISTANCE FUND MANAGEMENT IN SMK N 2 DEPOK YOGYAKARTA

Vincencia Eka Riyani; Maria Goldensia Pawang; Ignasia Lusiana Ambu Ate; Fransiska Rahmayanti Kam; Petrus Christoffer Anggelo Silalahi; Yohanes Yunior Erikson; Anastasia Sophie Ayu Wulandari; Regina Dentisia Deanetrandaru; Jessica Christanti Nata Ruron; Aurelia Melinda Nisita Wardhani

USD Conference Systems, The 2nd International Conference on Economics, Business, and Management Research (ICEBMR)

Vincencia Eka Riyani, Maria Goldensia Pawang, Ignasia Lusiana Ambu Ate, Fransiska Rahmayanti Kam, Petrus Christoffer Anggelo Silalahi, Yohanes Yunior Erikson, Anastasia Sophie Ayu Wulandari, Regina Dentisia Deanetrandaru, Jessica Christanti Nata Ruron, Aurelia Melinda Nisita Wardhani

Last modified: 2023-12-05

Abstract

One form of government program that seeks to help improve nine-year compulsory education is through the School Operational Assistance (BOS) program. The purpose of this program is to improve the quality of education, equal access to education, efficient use of funds, transparency and accountability as well as reducing the financial burden of students in the future and providing education funds for underprivileged children. This study aims to determine the application of transparency and accountability principles in the management of School Operational Assistance (BOS) funds. This research was conducted at SMK N 2 Depok Yogyakarta City, Yogyakarta Special Region. The implementation of accountability and transparency is based on the Kemendikbudristek number 13 of 2022. This research is qualitative research with a descriptive approach. The data from the research is the result of direct observation to SMK N 2 Depok Yogyakarta and through interviews with resource persons namely the Principal, Teachers, Administration, and School Committee. The research method was conducted by presenting data and drawing conclusions. The results of this study prove that the implementation of the principles of transparency and accountability in the management of School Operational Assistance (BOS) funds at SMK N 2 Depok Yogyakarta runs well. The implementation of the accountability principle has been successfully demonstrated in the preparation, implementation, reporting and management of the School Budget Activity Plan Application (ARKAS) program in accordance with the Regulation of the Secretary General of the Kemendikbudristek number 13 of 2022. The implementation of the Transparency principle has been successfully demonstrated through the quarterly committee budget realization reports posted on the official website of SMK N 2 Depok Yogyakarta.

Keywords

Transparency, Accountability, BOS Funds

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