DETERMINANTS OF FINANCIAL ACCOUNTABILITY OF SCHOOL OPERATIONAL ASSISTANCE (BOS) AND THE IMPLICATIONS FOR EXTERNAL STAKEHOLDERS PERCEPTION (STUDIES IN PUBLIC ELEMENTARY SCHOOLS (SDN) IN MATARAM CITY)

Pujiati Pujiati, Ni Ketut Surasni, Endar Pituringsih

Abstract


School Operational Assistance (BOS) programme is an effort the government to implement a basic education at no cost. The budget of BOS allocations increases every year should be in high accountability. Further, the implications of increased financial accountability the BOS can affect perception against the school as the executor BOS programme. This research aims to test the influence of the management of BOS programme and the accessibility of the financial statements against the financial accountability of BOS programme and the implications of external stakeholders. The object in this research is the Public Elementary School in Mataram City. This research uses techniques of Cluster Sampling with the sample of 336 respondents. This hypothesis of research is being tested by Partial Least Square with SmartPLS 3.0. The results shows that the management of BOS programme and accessibility of the financial statements have significant positive result against the financial accountability of BOS programme. The influence of the financial accountability of BOS is also significant positive result against the perception of external stakeholders. Management of BOS programme with external parties, the implementation which done by socialization, record keeping, on-time report and makes a good increased in control and coordination plays an important role in improving the financial accountability of BOS programme. Publications, the ease of obtaining information and the availability of sufficient access also play a role in improving the financial accountability of BOS programme. Financial accountability of BOS will affect the process of acceptance and the evaluation by external stakeholders so that the resulting fine perception. For the future, it is hoped that local governments through the service or related institutions pay more attention to the suitability of the allocated amount of the funds budgeted in the details of the financial report ofexpenditure goods and services by the school. This is intended to maximize the implementation of the allocation of funds according to the scale of priority BOS students. With the proper management of the funds, it can generate an accountable report, so that the perception of stakeholders towards the management of the Fund'S BOS will be better.

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