ANALISIS AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA MADRASAH IBTIDAIYAH MUHAMMADIYAH TAMACINNA

Hasrullah. 2023. Analysis of Accountability and Transparency in Management of School Operational Assistance Funds (Bos) at Madrasah Ibtidaiyah Muhammadiyah Tamacinna, supervised by Dara Ayu Nianty and Yuli Permatasari.
This study aims to determine (1) Accountability for the management of BOS funds for Madrasah Ibtidaiyah Muhammadiyah Tamacinna. (2) Transparency in the management of BOS funds for Madrasah Ibtidaiyah Muhammadiyah Tamacinna.
This study uses qualitative research methods with a descriptive approach using primary and secondary data as data sources and data collection in this study using interviews and documentation.
The results of the study show that (1) The management of the Operational Assistance (BOS) funds for Madrasah Ibtidaiyah Tamacinna is quite good and has been carried out as much as possible in implementing accountability. (2) Transparency in the Management of School Operational Assistance Funds (BOS)
at MIM Tamacinna has implemented transparency, for example by involving school principals, treasurers, teachers, and school committees. However, the school did not publish reports on the management of BOS funds either through
information boards or websites which they already had or other online media due to MIM Tamacinna's lack of understanding.