THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND TRANSPARENCY ON THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS IN PRIVATE JUNIOR HIGH SCHOOLS IN MAJALAYA SUB-DISTRICT

Authors

  • Syifa Vidya Sofwan Bale Bandung University, Indonesia
  • Dani Rachman Bale Bandung University, Indonesia
  • Muhammad Iqbal Bale Bandung University, Indonesia

Abstract

The research method used in this study is multiple linear analysis, which is to determine the effect of human resource competence and transparency on school operational assistance funds. The population of this study is Private Junior High Schools in Majalaya District while the samples taken from each school are the principal, treasurer and school committee so that the total sample taken is 34 respondents. Based on the results of descriptive analysis that human resources competence, transparency and school operational assistance funds or Bantuan Operasional Sekolah (BOS) the results of the average respondent’s answer are good. Based on the results of verification analysis that human resources competence has a positive and significant effect on the management of school operational assistance funds in Private Junior High Schools in Majalaya District and transparency has a positive and significant effect on the management of school operational assistance funds in Private Junior High Schools in Majalaya District.

Keywords; Human resource competence, Transparency, Management of school

References

Masyitah, M. (2019). Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) (Studi Kasus SDN Nomor 41 Birue Kabupaten Barru). Meraja Journal, 2(41), 185–201.

Nurul Widiana Amin, Eni Indriani, & Yusli Mariadi. (2022). Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada Sekolah Dasar Di Kecamatan Mataram Tahun 2021. Jurnal Riset Mahasiswa Akuntansi, 2(1), 166–174. https://doi.org/10.29303/risma.v2i1.193

Permendikbud. (2021). Permendikbud Nomor 6 Tahun 2021 Tentang Petunjuk Teknis Bantian Operasional Sekolah SD SMP SMA SMK Tahun 2021.

Putri, N. T. K., & Atmadja, A. T. (2022). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMA 1 Singaraja. Jurnal Ilmiah Akuntansi dan Humanika, 12(1), 99–107. https://repo.undiksha.ac.id/7792/%0Ahttps://repo.undiksha.ac.id/7792/10/1717051208-LAMPIRAN.pdf

Rakhmawati, I. (2018). Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi. AKTSAR: Jurnal Akuntansi Syariah, 1(1), 95. https://doi.org/10.21043/aktsar.v1i1.4078

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Alfabeta.

Downloads

Published

2024-08-30

How to Cite

Sofwan, S. V., Rachman, D., & Iqbal, M. (2024). THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND TRANSPARENCY ON THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS IN PRIVATE JUNIOR HIGH SCHOOLS IN MAJALAYA SUB-DISTRICT. Prosiding Webinar Internasional, 1(1), 34–39. Retrieved from https://prosiding.idipri.or.id/index.php/PWI/article/view/14