Pengaruh Transparansi dan Akuntabilitas Pengelolaan dana Bantuan Operasional Sekolah terhadap Efektivitas Penggunaan Dana Bos di Sekolah Menengah Atas Gorontalo

Abstract

This study aims to analyze the influence of transparency and accountability on the effectiveness of School Operational Assistance (BOS) fund management in senior high schools throughout Gorontalo Province. The research employed a quantitative verification approach using a survey method involving 104 respondents engaged in BOS fund management. Data were analyzed using Structural Equation Modeling (SEM) to examine the relationships among the research variables. The results indicate that transparency does not have a significant effect on the effectiveness of BOS fund management, as reflected by a Critical Ratio (C.R.) value of -1.920 and a probability value (p) greater than 0.05. In contrast, accountability has a positive and significant effect on the effectiveness of BOS fund management, with a C.R. value of 4.457 and a p-value less than 0.05. These findings suggest that administrative information disclosure alone is insufficient to improve fund management effectiveness without active stakeholder participation and adequate understanding. On the other hand, accountability, reflected through procedural compliance, accurate reporting, and effective supervision systems, serves as the primary factor supporting effective BOS fund management. Therefore, strengthening accountability and enhancing the quality of transparency through more substantive, participatory, and stakeholder-oriented approaches are essential to achieving optimal school financial governance.