Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus SDN Pringgowirawan 02 Jember)

Tutus Julantika; Taufik Kurrohman; Djoko Supatmoko

doi:10.19184/ejeba.v4i1.4564

Tutus Julantika Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Taufik Kurrohman Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121
Djoko Supatmoko Jurusan Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ) Jln. Kalimantan 37, Jember 68121

DOI: https://doi.org/10.19184/ejeba.v4i1.4564

Abstract

This research has two purposes i.e. to know the application of accountability system within the management of Accountability
Of School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance
(BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in the
research is done through interview with the school principal and the chamberlain of Accountability Of School Operational
Assistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is the
management of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and the
total used of Accountability Of School Operational Assistance (BOS) fund itself. The compatibility of Accountability Of School
Operational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which is
demonstrated the ability of school to use Accountability Of School Operational Assistance (BOS) fund based on the planned
Accountability Of School Operational Assistance (BOS) fund in the earlier semester.