Analysis of Accountability and Transparency in the Management of BOSP Funds in SMK Islam Darul Hidayah Gambirono Bangsalsari Jember

Abstract

The Operational Assistance Fund for Educational Units (BOSP) is often a source of problems, such as corruption committed by irresponsible individuals in its management within the school environment. This has a negative impact on students and the surrounding environment. Recently, the issue of BOSP misuse has received much attention, both through mass media and print media. This study aims to examine how the implementation of transparency and accountability in the management of BOSP funds at SMK Islam Darul Hidayah, which includes BOSP fund planning, use of BOSP funds, and reporting of BOSP funds whether they are in accordance with the provisions set by the government. This study uses qualitative research, which aims to provide an overview of a phenomenon without intending to test a particular hypothesis. The author interviewed several sources, namely the principal, BOSP treasurer, school committee, and BOSP Operator. The results of the study indicate that the implementation of transparency is not good and accountability in the management of BOSP funds is good, namely with the existence of RKAS in BOSP fund planning, conformity and technical instructions in the use and implementation of BOSP funds, and the implementation of BOSP fund reporting to schools.