MEMBANGUN TRANSPARANSI DAN AKUNTANBILITAS: STRATEGI EFEKTIF DALAM PENGELOLAAN DANA BOS UNTUK PENDIDIKAN BERKUALITAS
DOI:
https://doi.org/10.61722/jipm.v3i4.1066Keywords:
Transparency, Accountability, BOS Funds, Quality Education, Management StrategyAbstract
Transparent and accountable management of School Operational Assistance (BOS) funds is an important foundation in realizing quality education. This study aims to identify effective strategies in building transparency and accountability in the management of BOS funds in educational units. Using a descriptive qualitative approach, data were collected through in-depth interviews, documentation studies, and observations in several elementary and secondary schools in Indonesia. The results of the study indicate that stakeholder involvement, application of good governance principles, basic accounting training for fund managers, and the use of a digital-based reporting system are key strategies that can improve the quality of BOS fund management. In addition, strengthening the capacity of school principals and treasurers in public accounting and supervision from the community also strengthen transparency and accountability. The implications of these findings point to the importance of synergy between education policies, school financial management, and public participation to support equity and improve the quality of education.
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