Proceedings of the First National Seminar Universitas Sari Mulia, NS-UNISM 2019, 23rd November 2019, Banjarmasin, South Kalimantan, Indonesia

Research Article

Good Governance Evaluation in School Operational Funding (BOS)

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  • @INPROCEEDINGS{10.4108/eai.23-11-2019.2298377,
        author={Karlina  Karlina},
        title={Good Governance Evaluation in School Operational Funding (BOS)},
        proceedings={Proceedings of the First National Seminar Universitas Sari Mulia, NS-UNISM 2019,  23rd November 2019, Banjarmasin, South Kalimantan, Indonesia},
        publisher={EAI},
        proceedings_a={NS-UNISM},
        year={2020},
        month={7},
        keywords={good governance accountability transparency and participatory},
        doi={10.4108/eai.23-11-2019.2298377}
    }
    
  • Karlina Karlina
    Year: 2020
    Good Governance Evaluation in School Operational Funding (BOS)
    NS-UNISM
    EAI
    DOI: 10.4108/eai.23-11-2019.2298377
Karlina Karlina1,*
  • 1: Accounting Department, Sari Mulia University
*Contact email: karlinahelwa79@gmail.com

Abstract

This study aims to evaluate the process of managing and evaluating three main principles of good governance. Accountability, transparency and partisipatory in the management of BOS in the Outstanding Primary School (SDLB) in the city of Banjarmasin. This research is a descriptive case study approach with interviews and questionnaires. The results shows that there are constraints and problems in the implementation of the BOS program at schools in cities Banjarmasin, the late disbursement of funds and limited human resources. According to the results of the questionnaire, the level of accountability and transparency BOS at schools in cities Banjarmasin on average are going pretty well, although there is one SDLB that are below average overall. Accourding to the result of the interviews, participation of parents and committee SDLB is still less active. The main cause of not achieving an accountable and transparent management is a factors limited human resources and less than adequate facilities