Analisis Pengelolaan Dana Bantuan Operasional Sekolah di Kabupaten Kepulauan Yapen
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Penelitian ini bertujuan menganalisis pengaruh perencanaan, pengorganisasian, pelaksanaan, dan evaluasi terhadap pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Kabupaten Kepulauan Yapen, Provinsi Papua. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Sampel penelitian terdiri atas 180 responden yang berasal dari 45 sekolah, meliputi sekolah dasar, sekolah menengah pertama, dan sekolah menengah atas. Responden dipilih menggunakan teknik purposive sampling berdasarkan keterlibatan dan pengetahuannya mengenai pengelolaan dana BOS. Data dikumpulkan melalui survei menggunakan kuesioner dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa perencanaan, pengorganisasian, pelaksanaan, dan evaluasi secara simultan berpengaruh signifikan terhadap pengelolaan dana BOS. Secara parsial, perencanaan, pengorganisasian, dan evaluasi berpengaruh positif dan signifikan, sedangkan pelaksanaan berpengaruh positif tetapi tidak signifikan. Perencanaan menjadi variabel yang memiliki pengaruh paling dominan terhadap pengelolaan dana BOS. Temuan tersebut menunjukkan bahwa kualitas identifikasi kebutuhan, penentuan prioritas, penyusunan anggaran, dan pelibatan pemangku kepentingan merupakan faktor penting dalam meningkatkan efektivitas, efisiensi, transparansi, dan akuntabilitas pengelolaan dana BOS. Oleh karena itu, sekolah perlu memperkuat kualitas perencanaan, pembagian tugas, koordinasi, serta evaluasi penggunaan dana secara berkala.
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