Transparansi dan Akuntabilitas dalam Penggunaan Dana BOS di Sekolah dan Madrasah

Abstract

This study aimed to describe and analyze the implementation of transparency and accountability principles in the management of School Operational Assistance (BOS) funds in both schools and madrasahs. A descriptive qualitative approach was employed using in-depth interviews, document analysis, and observations. The findings revealed that transparency was implemented through the publication of financial reports, public disclosure of fund usage, and the involvement of school committees. However, accountability faced several challenges, including delays in reporting and weak internal supervision. The novelty of this study lies in its comparative focus on both schools and madrasahs in assessing BOS fund governance. This study contributes by providing practical recommendations, such as the implementation of digital reporting systems and strengthening the capacities of school principals and treasurers, to promote more effective, transparent, and accountable financial management in education services.