Habibie, Muhammad Iqbal (2023) Pelaksanaan Pengelolaan Penggunaan Dan Pertanggungjawaban Keuangan Dana Bantuan Operasional Sekolah (bos) Reguler Untuk Sma Negeri /smk Negeri Di Provinsi Riau Ditinjau Menurut Peraturan Menteri Pendidikan Dan Kebudayaan Ri Nomor 6 Tahun 2021. Other thesis, Universitas Islam Riau.

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Abstract

Management of BOS funds has several principles, namely Flexibility, Effectiveness, Efficiency, Accountability and Transparency. However, from this principle, the author is more inclined to discuss transparency, because transparency means open access for the entire community to all information related to all activities that cover the entire process through a public information management system. However, in reality, the management of BOS funds in schools still has many problems, such as budgeting, use and accountability reporting. In addition, schools tend not to follow the principle of transparency in administrative management. The main problem of the research is how is the implementation of the management of the use and financial accountability of Regular School Operational Assistance (BOS) funds for Public High Schools/State Vocational High Schools in Riau Province based on Permendikbud number 6 of 2021, and whether the implementation of the management of the use of Regular BOS Funds in Public High Schools/State Vocational High Schools has been in accordance with the transparency principle stipulated in the Minister of Education and Culture Regulation Number 6 of 2021. The research method is a type of legal research observational research or survey, while its nature is descriptive, namely where the author describes in detail and clearly the problems to be studied. The results of the study that the management of the use and financial accountability of Regular School Operational Assistance (BOS) funds for Public High Schools/State Vocational Schools in Riau Province based on Permendikbud number 6 of 2021 is that the management of the use of BOS funds is still not optimally carried out by several schools because there are indeed a handful of school leaders those who commit misappropriation of funds and have carried out investigations which have been followed up by the government's internal supervisory apparatus (APIP) by conducting special audits as well as financial accountability for School Operational Assistance funds that have been provided by the government to schools must be submitted based on the schedule set out in the Juknis on BOS and The management of the use of Regular BOS Funds at Public High Schools/Vocational High Schools with the principle of transparency regulated in Permendikbud Number 6 of 2021 is not yet in accordance with the principle of transparency because there are still several schools that misuse BOS funds due to the management of BOS Funds that are not managed openly and schools does not involve parties such as teachers, school committees, supervisors, etc. In fact, the management of BOS funds should involve committees that are included in the membership structure of the School BOS Team as well as publications on the board for the use of BOS funds which are usually placed in front of the school.

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