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pengelolaan
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Abstract
This study aims to determine the transparency of the financial management
of school operational funds (BOS) on MTs Darul Makmur NW Langgalawe and to
determine the accountability of the financial management of school operational funds
(BOS) on MTs Darul Makmur NW Langgalawe.
This type of research used in this research is descriptive. The sampling
technique used purposive sampling sampling technique with a certain considerations.
Number of samples in this study were 35 respondents. Data collection techniques in
this study included interviews, documentation, and questionnaire. The variables in
this study include the transparency of financial management and accountability BOS
BOS fund financial management. Data analysis tool used is descriptive qualitative.
Based on the results of the study showed that transparency in the
management of BOS funds MTs Darul Makmur NW Langgalawe included in the
category enough with the percentage of 64.6%. It shows the principle of transparency
which has been run by the school fair. Thus MTs Darul Makmur NW Langgalawe
transparent enough in defining and managing policy. Accountability in the
management of BOS funds MTs Darul Makmur NW Langgalawe included in the
category enough with the percentage of 69.4%. This shows the principle of
accountability which has been run by the school fair. Thus MTs Darul Makmur NW
Langgalawe accountable enough in defining and managing a policy
Based on the research that has been done is expected to reporting the use of
BOS funds MTs Darul Makmur NW Langgalawe, Principal, Treasurer BOS, and
teachers should coordinate well, so that the manufacture of BOS Funds Management
Report can run smoothly and complete on time.
Keywords: Transparency, Accountability, and management of operational funds
(BOS)