ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Kasus Pada Sekolah MA Bi’rul Ulum Sidoarjo)

Penelitian ini bertujuan untuk 1) mengetahui penerapan prinsip akuntabilitas pengelolaan dana bantuan operasional sekolah di MA Bi’rul Ulum Sidoarjo menurut Kementerian Agama Tahun 2020 , 2) mengetahui penerapanprinsip transparansi pengelolaan dana bantuan operasional sekolah di MA Bi’rul
Ulum Sidoarjo menurut Kementerian Agama Tahun 2020 .
Metode penelitian yang digunakan adalah metode kualitatif deskriptif dimana tujuannya adalah untuk menggambarkan objek penelitian sebenarnya dengan cara mengumpulkan data. Data dikumpulkan dengan cara metode wawancara atau interview dan studi dokumentasi. Analisis yang digunakan meliputi akuntabilitas dan transparansi pengelolaan dana bantuan operasional sekolah.
Hasil penelitian ini menunjukan bahwa penerapan prinsip akuntabilitas dan transparansi berjalan dengan cukup baik, yaitu adanya e-RKAM (elektronik rencana kerja dan anggaran madrasah) sebagai perencanaan dana BOS, kesesuaian penggunaan dana dan petunjuk teknis penggunaan dana BOS dengan realisasinya, serta pelaporan dan pertanggungjawaban dana BOS kepada sekolah dan pemerinahsecara terbuka. Akan tetapi pihak sekolah tidak melakukan keterbukaan informasi
mengenai LPJ BOS kepada wali murid selaku masyarakat. Fakta ini menunjukkan bahwa sekolah telah melakukan prinsip akuntabilitas dan transparansi pengelolaan dana BOS sesuai dengan aturan pemerintah atau petunjuk teknis penggunaan dana BOS.
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This study aims to 1) determine the application of the principle of accountability in the management of school operational aid funds at MA Bi’rul Ulum Sidoarjo according to the ministry of religion in 2020, 2) find out the application of the principle of transparency in the management of school operational assistance funds at MA Bi'rul Ulum Sidoarjo according to the ministry of religion in 2020.
The research method used is descriptive qualitative method where the aim is to describe the actual research object by collecting data. Data were collected by means of interviews or interviews and documentation studies. The analysis used
includes accountability and transparency in the management of school operational assistance funds.
The results of this study indicate that the implementation of the principles of accountability and transparancy is running well, namely the existence of e-RKAM as a school operational asistance fund planning, the suitability of the use of funds and technical instruction for the use of scholl operational assistance funds with their realization, as well as reporting the accountability of school operational assistance funds to schools and the government openlt. However, the school does not disclose information about accountability report school operational assistance funds to students as the communityThis fact shows that the school has implemened the principles of accountability and transparency in the management of school operaional assistance funds in accordance with government regulations or technical instruction for the use of school operational assistance funds.