Pengaruh Transparansi dan Akuntabilitas terhadap Efektivitas Pengelolaan Dana Bantuan Oprasional Sekolah (BOS) Sekolah Dasar di Kecamatan Terara

Ye Zalwa Rajufillah; Rr Sri Pancawati Martiningsih

doi:10.30640/inisiatif.v5i3.7162

Authors

Ye Zalwa Rajufillah Universitas Mataram
Rr Sri Pancawati Martiningsih Universitas Mataram

DOI:

https://doi.org/10.30640/inisiatif.v5i3.7162

Keywords:

Accountability, Effectiveness of BOS Fund Management, Elementary Schools, Multiple Linear Regression, Transparency

Abstract

This study aims to analyze the influence of transparency and accountability on the effectiveness of School Operational Assistance (BOS) fund management in elementary schools in Terara District. A quantitative approach was applied using primary data collected through questionnaires distributed to 100 respondents. Data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results show that transparency and accountability simultaneously influence the effectiveness of BOS fund management. Partially, transparency has a negative effect on effectiveness, while accountability shows a positive effect. This indicates that improving accountability can enhance the effectiveness of BOS fund management, whereas transparency that is not properly managed may reduce effectiveness due to increased administrative burdens. The coefficient of determination reveals that transparency and accountability explain only a limited portion of effectiveness, suggesting that other factors also play an important role. This study implies the need to strengthen accountability and implement transparency in a simpler, more relevant, and efficient manner to improve the effectiveness, accuracy, and overall quality of BOS fund management in supporting educational outcomes.

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