ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi pada SMP 8 Muhammadiyah Kota Batu)
| Main Author: | Marinda, Erisa Dian |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14771/ |
Daftar Isi:
- The purpose of this study was to describe how the management of BOS fund (School Operational Assistance) in SMP Muhammadiyah 8 Kota Batu and analyze whether the SMP Muhammadiyah 8 Kota Batu is accountable in the management of BOS fund (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 management of BOS fund 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. 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 Muhammadiyah 8 Kota Batu in the use of BOS has been guided by the guidelines in 2011. Where Have fulfilled the standard 11 standard of 11 standard use of the BOS. In other words 100% BOS has disclosed the use of standards, which means accountable.