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Akuntabilitas penyaluran dana biaya operasional sekolah (bos) dalam pendanaan biaya pendidikan non personalia sekolah menengah pertama di Kabupaten Ogan Komering Ilir Tahun 2013 (Studi di SMP Negeri 1 Kayuagung).
The purpose of the research is to know and describe about accountability distribution of schooling operational fund (BOS) in financing non personalia education junior high school in Ogan Komering Ilir regency 2013 at Junior High School Number 1 Kayuagung. Based on the data that collected from mass and electronic media, the number of drop out school children in Ogan Komering Ilir are number one in South Sumatera 2011. Region accountability in developing education to be better. The method that used in this research is qualitative research method with descriptive technique. Collecting data with documentation, observation, and interview. This research used accountability concepts by Mardiasmo, included vertical responsibility report (Vertical Reporting) and horizontal responsibility report (Horizontal Reporting) in budgeting using responsibility. The result and interpretation of the data show that vertical responsibility report in Junior High School Number 1 Kayuagung appropriate with rules of education and culture minister number 76 2012 about instruction of schooling operational fund using and responsibility year 2013. Meanwhile, in horizontal reporting Junior high school number 1 Kayuagung is not accountable and transparent to society school and society around school about schooling operational fund using. Based on research analyzing, Junior High School Number 1 Kayuagung is better transparent to the society about school operational fund and giving information about it.
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