Analysis of the Management of School Operational Assistance Funds (BOS) Towards Transparency of Financial Reporting at Sdit Al Hikmah

Authors

  • Friga Divas Perdana Universitas Ibn Khaldun
  • Rahmat Mulyana Dali Universitas Ibn Khaldun
  • Yudiana Universitas Ibn Khaldun

DOI:

https://doi.org/10.32832/jharmoni.v2i2.15697

Abstract

The purpose of this study was to analyze whether the management of BOS (School Operational Assistance) funds was in accordance with Permendikbud Number 1 of 2018 concerning Technical Instructions for School Operational Assistance (BOS). This research is a qualitative descriptive study. The location of this research is SDIT Al Hikmah. Data collection techniques used are through observation and interviews. The data analysis technique used is descriptive data analysis. The results of the study show that: Other supervision is regular reporting every three months by schools to the Education Office regarding the use of BOS funds and information about the use of BOS funds during meetings with school committees and parents of studentsKeywords: BOS funds, planning, implementation and supervisio.

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Published

2023-12-19

How to Cite

Divas Perdana, F., Dali, R. M., & Dali, Y. (2023). Analysis of the Management of School Operational Assistance Funds (BOS) Towards Transparency of Financial Reporting at Sdit Al Hikmah. Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 2(2), 85–91. https://doi.org/10.32832/jharmoni.v2i2.15697

Issue

Vol. 2 No. 2 (2023)

Section

Articles

License

Creative Commons License

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