ANALISIS PERAN PENGENDALIAN INTERNAL DAN KOMITE SEKOLAH DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP KINERJA OPERASIONAL SDN LUBANG BUAYA 05

AUDY KURNIA TRI SAELY, . (2024) ANALISIS PERAN PENGENDALIAN INTERNAL DAN KOMITE SEKOLAH DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP KINERJA OPERASIONAL SDN LUBANG BUAYA 05. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis peran pengendalian internal dan komite sekolah dalam pengelolaan Dana Bantuan Operasional Sekolah (BOS) serta dampaknya terhadap kinerja operasional SDN Lubang Buaya 05. Dengan pendekatan kualitatif, pengumpulan data menggunakan teknik observasi, wawancara, dan telaah dokumentasi, Teknik penentuan informan menggunakan teknik Purposive Sampling. Penelitian ini mengkaji efektivitas pengendalian internal berdasarkan unsur - unsur Sistem Pengendalian Internal Pemerintah (SPIP), Selain itu, penelitian ini juga mengevaluasi peran komite sekolah dalam meningkatkan transparansi dan akuntabilitas pengelolaan Dana BOS. Hasil penelitian menunjukkan bahwa pengendalian internal di SDN Lubang Buaya 05 telah berjalan cukup efektif dan telah sesuai dengan peraturan Permendikbud No. 63 Tahun 2022 tentang Petunjuk Teknis Dana BOS. Selain itu, peran aktif komite sekolah turut berkontribusi dalam menciptakan lingkungan operasional yang efisien dan transparan. Kolaborasi antara pengendalian internal dan komite sekolah telah membentuk dasar yang kuat untuk mencapai kinerja operasional yang optimal dan meningkatkan kualitas pendidikan di SDN Lubang Buaya 05. ******** This study aims to analyze the role of internal control and the school committee in the management of the School Operational Assistance Fund (BOS) and its impact on the operational performance of SDN Lubang Buaya 05. With a qualitative approach, data collection uses observation, interviews, and documentation techniques, the technique of determining informants uses Purposive Sampling technique. This research examines the effectiveness of internal control based on the elements of the Government Internal Control System (SPIP). In addition, this research also evaluates the role of the school committee in improving the transparency and accountability of BOS Fund management. The results showed that internal control at SDN Lubang Buaya 05 had been quite effective and was in accordance with the regulations of Permendikbud No. 63 of 2022 concerning the Technical Guidelines for BOS Funds. In addition, the active role of the school committee contributed to creating an efficient and transparent operational environment. The collaboration between internal control and the school committee has formed a strong basis for achieving optimal operational performance and improving the quality of education at SDN Lubang Buaya 05.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, SE,M.Si, AK, CA. ; 2). Dr. Indra Pahala, M.Si
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 25266 not found.
Date Deposited:	08 Aug 2024 22:32
Last Modified:	08 Aug 2024 22:32
URI:	http://repository.unj.ac.id/id/eprint/49470

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