PENGARUH AKUNTABILITAS TRANSPARANSI DAN PARTISIPASI ORANG TUA TERHADAP EFEKTIVITAS TATA KELOLA KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Studi Kasus Di SMA Negeri Wilayah Kota Serang

SHOLEH, ROBBY SURAHMAN (2025) PENGARUH AKUNTABILITAS TRANSPARANSI DAN PARTISIPASI ORANG TUA TERHADAP EFEKTIVITAS TATA KELOLA KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Studi Kasus Di SMA Negeri Wilayah Kota Serang. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study was conducted with the aim of empirically testing the influence of accountability, transparency and parental participation on the effectiveness of financial management of School Operational Assistance (BOS) funds at State Senior High Schools in Serang City. This study used 8 State Senior High Schools in Serang City as research objects. Data collection in this study used the Purposive sampling/questionnaire method with a total of 85 respondents who were principals, treasurers, administrative staff, teachers and parents of students from 8 State Senior High Schools in Serang City. Data processing in this study used the SPSS version 25 software application. The results of the study showed that accountability and transparency had a positive and significant effect on the effectiveness of financial management of school operational funds (BOS). However, parental participation did not have an effect on the effectiveness of financial management of school operational funds (BOS).

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	LESTARI, TRI	19790507200501200

Additional Information:

Penelitian ini dilakukan bertujuan untuk menguji secara empiris mengenai pengaruh akuntabilitas, transparansi dan partisipasi orang tua terhadap efektivitas tata kelola keuangan dana Bantuan Operasional Sekolah (BOS) pada SMA Negeri Wilayah Kota Serang. Penelitian ini menggunakan 8 SMA Negeri Se Kota Serang sebagai objek penelitian. Pengumpulan data dalam penelitian ini menggunakan metode Purposive sampling/kuisoner dengan jumlah responden sebanyak 85 yang merupakan kepala sekolah, bendahara, staff tu, guru dan orang tua murid dari 8 SMA Negeri se Kota Serang. Pengolahan data dalam penelitian ini menggunakan aplikasi software SPSS versi 25. Dari hasil penelitian diperoleh hasil bahwa akuntabilitas dan transparansi berpengaruh positif dan signifikan terhadap efektivitas tata kelola keuangan dana operasional sekolah (BOS). Namun, partisipasi orang tua tidak memiliki pengaruh terhadap efektivitas tata kelola keuangan dana operasional sekolah (BOS).

Uncontrolled Keywords:

Accountability, Transparency, Parental Participation, Effectiveness of Financial Governance of School Operational Assistance Funds (BOS). Akuntabilitas, Transparansi, Partisipasi Orang Tua, Efektivitas Tata Kelola Keuangan Dana Bantuan Operasional Sekolah (BOS)

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

MR Robby Surahman sholeh

Date Deposited:

10 Sep 2025 03:49

Last Modified:

10 Sep 2025 03:49

URI:

http://eprints.untirta.ac.id/id/eprint/53974

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