The Antecedents Implementation of School Operational Assistance (BOS) Funds and Its Consequences for Public Accountability

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Yuni Handayani
Endar Pituringsih
Lilik Handajani


This research is conducted because of rampant fraud and corruption of BOS (School Operational Assistance) in Indonesia that increasing public demands on accountability in the management of BOS funds. This research is conducted in Sumbawa for their reality contradictory, which on the one side of Sumbawa Regency has a national achievement in the management of BOS funds, but on the other hand some of the findings of the Inspectorate of Sumbawa illustrate that the management of BOS funds in Sumbawa is still problematic. This study aims to test and find empirical evidence about the influence of planning and supervising towards the implementation of BOS funds. In addition, this study will also examine the effect of the implementation of BOS funds towards public accountability in the educational unit basis in Sumbawa. The sample in this study is the BOS Management Team as many as 374 people. The method of analysis using Partial Least Square (PLS) with multidimensional constructs and reflective indicators, consisting of : 1) Planning, reflected by the construct dimensions preparation RKAS (Work Plan and Budget School), the formation of BOS Management Team and community participation. 2) Supervision, reflected by inherent supervision, functional supervision and community supervision. 3) Implementation, reflected by use of funds, accounting and reporting. 4) Public accountability is reflected by legal and honesty accountability, managerial accountability, program accountability, accountability policies and financial accountability. The results showed that the planning has a positive and significant impact on the implementation of BOS funds, supervision has a positive and significant impact on the implementation of BOS funds, and implementation of the BOS funds have a positive and significant impact on public accountability. The contribution of this study is to strengthen the theoretical basis of agency theory that an agency relationship between schools, government and public calls for public accountability can be achieved by strengthening the aspects of planning, supervision and implementation of the BOS funds. As a practical way, the results of this study can be utilized by the Government of Sumbawa to formulate policies in particular regarding the manufacture and application of the appropriate Standard Operating Procedure (SOP) in the management of BOS funds at the school level.

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