PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS)
(Studi Kasus pada SMP Negeri 2 Curugkembar)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Riswanto, Dedi
Subject
HB Economic Theory
Datestamp
2020-05-04 05:12:51
Abstract :
Dedi Riswanto (1530611049) Muhammadiyah University Sukabumi. The Effect of Accountability and Transparency on the Effectiveness of the Management of the School Operational Assistance Fund (BOS) in Curugkembar District, Sukabumi Regency (Advisor Evi Martaseli, S.E, M.Ak, and Dr. Darmo H.Suwiryo, S.E, M.M,) This study aims to determine the Effect of Accountability and Transparency on the Effectiveness of Management of School Operational Assistance Funds (BOS). The method used in this study is associative with a quantitative approach. The data collection tool used is observation and questionnaire using the Likert type ordinal scale. The population in this study were committees, principals, teachers and school administrators, parents' representatives of students in SMP Negeri 2 Curugkembar. The sampling technique used was nonprobability sampling with a saturated sampling technique that is the entire population sampled, amounting to 34 samples. The test results using SPSS 24 For Windows, partially shows that accountability has a positive effect on the effectiveness of the management of school operational funds (BOS) of 2.451 and is significant at 0.020, transparency has a positive effect on the effectiveness of the school operational assistance fund (BOS) of 5.102 and significant, namely 0,000. Simultaneous testing results show that accountability and transparency have a positive effect on the effectiveness of the management of school operational funds (BOS) of 75,464 and a significance of 0,000.
Dedi Riswanto (1530611049) Muhammadiyah University Sukabumi. The Effect of Accountability and Transparency on the Effectiveness of the Management of the School Operational Assistance Fund (BOS) in Curugkembar District, Sukabumi Regency (Advisor Evi Martaseli, S.E, M.Ak, and Dr. Darmo H.Suwiryo, S.E, M.M,) This study aims to determine the Effect of Accountability and Transparency on the Effectiveness of Management of School Operational Assistance Funds (BOS). The method used in this study is associative with a quantitative approach. The data collection tool used is observation and questionnaire using the Likert type ordinal scale. The population in this study were committees, principals, teachers and school administrators, parents' representatives of students in SMP Negeri 2 Curugkembar. The sampling technique used was nonprobability sampling with a saturated sampling technique that is the entire population sampled, amounting to 34 samples. The test results using SPSS 24 For Windows, partially shows that accountability has a positive effect on the effectiveness of the management of school operational funds (BOS) of 2.451 and is significant at 0.020, transparency has a positive effect on the effectiveness of the school operational assistance fund (BOS) of 5.102 and significant, namely 0,000. Simultaneous testing results show that accountability and transparency have a positive effect on the effectiveness of the management of school operational funds (BOS) of 75,464 and a significance of 0,000.
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