Increasing Accountability for Operational School (Bos) Cost Management Funds (Study at Sumenep High School 2, Bluto 1 High School and Sumenep Vocational School 1)

Sugiono Eksantoso, V. Rudy Handoko, Endro Tjahyono


The School Operational Assistance Program (BOS) is a government policyintended for the purpose of freeing the cost of education for studentsless able and lighten the burden on students in the future. This study aims to analyze the planning, use and supervision of School Operational Assistance (BOS) funds in SMAN 2 Sumenep, SMAN 1 Bluto and SMKN 1 Sumenep. In this study a qualitative approach was used. The object of this research was carried out in three objects that have different characteristics, namely SMAN 2 Sumenep, SMAN 1 Bluto and SMKN 1. Methods of data collection techniques used three data collection techniques, namely: (1) in-depth interviews (in-depth interview), (2) observation, and (3) documentation study. In this study data analysis was performed as recommended by Miles and Huberman (1992), and Mantja (1997), namely: (1) data reduction, (2) data presentation, and (3) conclusions. The results showed (1) In the administration of financial components and operational financing in schools, SMAN 2 Sumenep, SMAN 1 Bluto and SMKN 1 Sumenep have been implemented well starting from the planning, implementation, accountability and reporting stages. (2) Accountability and transparency in the management of BOS funds have also been running well (3) There is a mutual relationship between transparency and accountability in managing BOS funds. Transparency can encourage increased accountability in the management of BOS funds. While accountability will be difficult to implement without transparency in the process of managing BOS funds.

Keywords: BOS, BOS Management, Accountability

DOI: 10.7176/PPAR/10-1-06

Publication date: January 31st 2020

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ISSN (Paper)2224-5731 ISSN (Online)2225-0972

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