Effectiveness of Using the School Budget Work Plan Application in Reporting Accountability of School Operational Assistance Funds

Rena Muliasari(1), Muhamad Husein Maruapey(2*), Oetje Subagdja(3),

(1) Universitas Djuanda
(2) Universitas Djuanda
(3) Universitas Djuanda
(*) Corresponding Author




DOI: https://doi.org/10.26858/ja.v10i2.55878

Abstract


Implementing the school budget work plan application is closely related to implementing School Operational Assistance Funds in education.. This research aims to determine the effectiveness of the School Budget Work Plan Application in reporting accountability for School Operational Assistance funds at the West Java Provincial Education Service. The research method uses a qualitative approach with descriptive analysis. Research informants using a purposive sampling technique. Data collection techniques use observation and interviews based on primary and secondary data, then credibility, transferability, dependability, and confirmability tests are carried out to validate the data. The research shows that the School Operational Assistance funds management through the School Budget Work Plan Application system can be effective based on the concept of effectiveness theory. This is demonstrated by an understanding of the School Operational Assistance funds program so that successful management of School Operational Assistance funds is achieved in an appropriate, timely manner, achieving goals and achieving absolute truth through technical guidelines at the West Java Provincial Education Office. Thus, the novelty of this research is to look at the effectiveness of transitioning the management and reporting of school operational assistance funds through the School Budget Work Plan Application system so that it can guarantee accountability in reporting funds.


Keywords


Accountability, effectiveness, school aid program

Full Text:

PDF

References


Ariyanto, S. (2020). Dampak Penerapan Sistem Informas Dampak Penerapan Sistem Informasi e-Kskul dalam Pengelolaan dan Pelaporan Dana Bos di Kabupaten Wonogiri. JABE (Jurnal Akuntansi, Bisnis Dan Ekonomi), 9(1), 147–156.

Dahliana, Naz’aina, & Khaddafi, M. (2021). Analysis of Stakeholder Perception on Transparency, Accountability And Effectivity In School Operational Assistance Funds Management For Junior High School Level In North Aceh Regency. Journal Of Management Analytical and Solution (JoMAS), 1(3), 159–177. https://doi.org/10.32734/jomas.v1i3.6984

Haniatun, H., Islahuddin, I., & Abdullah, S. (2022). Influence Of Management Competence, Utilization Of Information Technology And Stakeholder Engagement On Accountability Of Management Of Bos Funds With Transparency As A Moderating Variable (Study on SMAN and SMKN in Aceh Selatan District). International Journal of Business, Economics, and Social Development, 3(3), 110–123. https://doi.org/10.46336/ijbesd.v3i3.323

Harahap, N. (2020). Penelitian Kualitatif. Medan: Wal ashri Publishing.

Hidayat, R., Burhan, M. R., & Al Ma’ruf, A. M. (2019). Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dalam Meningkatkan Sarana Dan Prasarana Pendidikan (Studi di SDN 44 Mande Kota Bima). JIAP (Jurnal Ilmu Administrasi Publik), 7(2), 93–107. https://doi.org/10.31764/jiap.v7i2.1269

Julantika, T., Supatmoko, D., & Kurrohman, T. (2017). Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus SDN Pringgowirawan 02 Jember). E-Journal Ekonomi Bisnis Dan Akuntansi, 4(1), 30–34. https://doi.org/10.19184/ejeba.v4i1.4564

Maruapey, M. H., Sudarsa, A. S., Wijayanti, W., Wahyudin, & Jakaria, M. J. (2023). Model Kepemimpinan Nasional Dan Pemerataan Pembangunan Di Indonesia. JOPPAS: Journal of Public Policy and Administration Silampari, 5(1), 20–33. https://doi.org/10.31539/joppas.v5i1.6821

Ngaba, A. L. (2017). Implementasi Program Bantuan Operasional Sekolah. Jurnal Manajemen Dan Supervisi Pendidikan, 1(3), 254–261. https://doi.org/10.17977/um025v1i32017p254

Niswaty, R., Juniati, F., Darwis, M., Salam, R., & Arhas, S. H. (2019). The Effectiveness of Leadership Functions Implementation in The Makassar Departement of Manpower. JPBM (Jurnal Pendidikan Bisnis Dan Manajemen), 5(1), 1–10.

Minister of National Education Regulation number 19 of 2007 concerning Management Standards, Republik Indonesia (2007).

Rifdan, R., Anugrah, K., Niswaty, R., & Arhas, S. H. (2022). Character Based Leadership. Jurnal Ilmiah Ilmu Administrasi Publik, 12(2), 139–144.

Rosdiana, R., Kartini, T., & Nurmilah, R. (2021). Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana Bantuan Operasional Sekolah. Akuntansi Dan Keuangan, 5(1), 185–193.

Smith, A., & Akib, H. (2015). The implementation effectiveness of trash management in Ambon, Maluku: The influence of socialization, coordination and control to the effectiveness of trash management. International Journal of Public Administration, 38(10), 683–688.

Sutrisno, E. (2017). Budaya Organisasi. Jakarta: Kencana Prenada Media Group.

Syarifuddin, H. M., Tahir, H., Akib, H., & Rusdi, M. (2021). Innovation of Electronic Licensing Information System at the Office of Investment and One Stop Integrated Services (DPMPTSP) of Bone Regency. Jurnal Office, 7(1), 169–182.

Wahyudin, C., Subagdja, O., & Iskandar, A. (2023). Desain Model Collaborative Governance Dalam Penanganan Pengurangan Penggunaan Plastik. Jurnal Governansi, 9(2), 151–162

Yulyanti, Rakib, M., & Rahman, N. (2022). Pengaruh Aplikasi Rencana Kerja Anggaran Sekolah Terhadap Akuntabilitas Dan Transparansi Dana Bos. Jurnal PAJAR (Pendidikan Dan Pengajaran), 6(1), 251–259.

Yusra, M., Yunita, N. A., Nurhasanah, & Arliansyah. (2021). Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah ( BOS ) pada SD di Kecamatan Jambo Aye , Aceh Utara : Partisipasi Stakeholder Sebagai Variabel Moderasi. Visioner Dan Strategis, 10(3), 79–86.


Article Metrics

Abstract view : 111 times | PDF view : 11 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Muhamad Husein Maruapey, Muhamad Husein Maruapey, Oetje Subagdja, Oetje Subagdja

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Article copyright © to the Authors

Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran has been Indexed and Abstracted by:

 

Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran articles published by the Program Studi Pendidikan Administrasi Perkantoran Universitas Negeri Makassar, and have been peer-reviewed before publication. Read our Plagiarism Policy and the use of this site signifies your agreement to the Terms of Use.

This is a website that publishes an open-access article distributed under Licensed. This work is licensed Creative Commons License under a Creative Commons Attribution 4.0 International License. Website layout and design copyright © by Program Studi Pendidikan Administrasi Perkantoran Universitas Negeri Makassar