Pengaruh Penerapan Transparansi, Akuntabilitas, Responsibilitas terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada Tingkat Sekolah Dasar di Kecamatan Siliragung Kabupaten Banyuwangi

Abstract

Education is an important thing, because education is the beginning of the formation of a nation. As it should be, every community has the right to receive education. Through the School Operational Assistance Program (BOS), the government issued new regulations to help implement the formation of the National Education System, one of the problems is school financing. It is believed that the implementation of good governance which has the principles of transparency, accountability, responsibility, independence and justice in each program will achieve a fairly good level of effectiveness. This research aims to determine the influence of transparency, accountability and responsibility on the effectiveness of managing BOS (School Operational Assistance) funds at the elementary school level in Siliragung District, Banyuwangi Regency. The research was conducted using quantitative methods using multiple linear analysis. The data collection method is by distributing questionnaires to respondents with specified criteria. The sample from the study that met the specified criteria was 78 respondents. The data analysis techniques used are data validity testing, data reliability testing, classical assumption testing, and hypothesis testing. Test results using the SPSS 25 application show that the implementation of transparency and responsibility influences the effectiveness of BOS fund management. However, the implementation of accountability does not affect the effectiveness of BOS fund management.