Daftar Isi: ANALISIS AKUNTABILITAS PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Di SMP NEGERI 3 KRIAN SIDOARJO

Daftar Isi:

The purpose of this study was to describe how the use of BOS funds (School Operational Assistance) in SMP Negeri 3 Krian Sidoarjo and analyze whether the SMP Negeri 3 Krian Sidoarjo is accountable in the use of BOS funds (School Operational Assistance) received in accordance with the functions and objectives of the Fund BOS (School Operational Assistance). Analysis tool used is a standard item checklist and analysis of the use of BOS funds budgets (Revenue and Expenditure Budget Plan School) and its LRAPBS (Report of Actual Revenues and Expenditures Budget) of each type of budget. BOS using standard checklist is intended to find out how to use or allocation of funds so that no diversion BOS BOS. Usage is said to be responsible if the BOS would have to follow the rules that existed at BOS guidelines. The results of the analysis explained that the SMP Negeri 3 Krian Sidoarjo in the use of BOS BOS has been guided by the guidelines in 2010. Where Have fulfilled the standard 8 and 5 have not met the standard of 13 standard use of the BOS. In other words 61.54% BOS has disclosed the use of standards, which means quite accountable.