Daftar Isi:
  • This study aims to determine the accountabillity of Smart Indonesia Program Funds in SMP Negeri 1 Banyuasin III. To see the accountabillity of Smart Indonesia Program Funds, accountability theory was used by JB Ghartey which has three dimensions, namely actors, mechanisms, and value. This type of research is descriptive research using qualitative methods. The type of data used is primary data and secondary data, while data collection techniques are carried out through observation, interviews, and documentation. The result showed that the Smart Indonesia Program Funds in SMP Negeri 1 Banyuasin III have been accounted for, but there are findings that become problem, such as the absence of accountability reports that contain information on Smart Indonesia Program funds disbursement since 2017. To increase accountability of fund distribution the Smart Indonesia Program in SMP Negeri 1 Banyuasin III requires clear coordination between the school and the Banyuasin District Education Office. Direct monitoring of the process of distrbution funds for the Smart Indonesia Program by the school needs to be reoptimize. Keyword: Accountabillity, Distribution Funds, Smart Indonesia Program