Analysis of Accountability Management of School Operational Assistance Funds (BOS) in Junior High Schools in Bitung City

Abstract

This research uses a qualitative research method with a case study approach, and the results are analyzed using the Miles and Huberman Model analysis technique. The research results show that the management of BOS funds in Bitung City is quite good or it can be said that the management of BOS funds can be accounted for. From year to year the Bitung City government continues to perfect the BOS fund management system, namely by implementing several BOS fund management applications and non-cash systems that can minimize the management of BOS funds. However, findings regarding BOS funds in Bitung City are still homework for stakeholders. Supporting factors for accountability in BOS Fund reporting are involvement of interested parties, application of clear regulations, use of technological information, implementation of continuous monitoring and evaluation, increasing human resource capacity, and building synergy between agencies. Factors inhibiting accountability in BOS Fund reporting include unclear guidelines, limited resources, lack of community involvement, integrity problems, lack of awareness, and the need for effective sanctions. The Bitung City government's efforts to overcome obstacles in managing BOS funds include increasing transparency, investing in infrastructure and human resources, developing clear guidelines, collaborating with related parties, and innovating the management of BOS funds as a strategic step to ensure that BOS funds are properly managed. really has benefits. provide a positive impact and provide maximum support for the implementation of education in Bitung City.