DETERMINANTS OF MANAGEMENT EFFECTIVENESS OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BANTUAN OPERASIONAL SEKOLAH/BOS) AT SDN KALIGLAGAH 04

Nur Lailatus  Subha; Suwignyo Widagdo; Nurshadrina Kartika  Sari

doi:10.31967/abm.v5i1.719

Nur Lailatus Subha Institut Teknologi dan Sains Mandala
Suwignyo Widagdo STIE Mandala Jember
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/abm.v5i1.719

Keywords: BOS, School Operational Assistance Funds, Accountability, Transparency, Stakeholder’s Participant

Abstract

This study aims to analyze the effect of applying the principles of accountability, transparency, and stakeholder’s participation on the effectiveness of the management of School Operational Assistance Funds (BOS/Bantuan Operasional Sekolah) at SDN Kaliglagah 04 Sumberbaru District. The method used in this research is by distributing questionnaires. We used 80 sample in this study, they were school committee, teachers and parents. The sampling technique was carried out by simple random sampling technique. The data analysis method used is Multiple Linear Regression. The results showed that transparency had a partial effect on the effectiveness management of the School Operational Assistance Funds (BOS). While the application of the principle of accountability and stakeholder participation does not partially affect the effectiveness of the management of School Operational Assistance Funds (BOS). Simultaneously the application of the principles of accountability, transparency and stakeholder participation affect the effectiveness of the management of School Operational Assistance Funds (BOS).