Analisis Akuntabilitas Pembelanjaan Bantuan Operasional Sekolah (BOS) Reguler Dalam Meningkatkan Sistem Pengadaan Sekolah (Siplah) Di Sekolah Dasar Kecamatan Jatiasih Kota Bekasi
DOI:
https://doi.org/10.31334/7jr04p80Kata Kunci:
Analisis Akuntabilitas; Bantuan Operasional Sekolah (BOS); Sistem Pengadaan Sekolah (Siplah);Abstrak
Accountability in School Operational Assistance (BOS) fund management is a crucial aspect for achieving transparent and efficient educational governance. The government has developed the School Procurement Information System (SIPLah) as a digital platform to facilitate the online expenditure of BOS funds. This research aims to analyze how accountability in Regular BOS fund expenditures can enhance the utilization of SIPLah in Elementary Schools in Jatiasih District, Bekasi City. The study also identifies encountered obstacles and formulates strategic solutions to support the effective digital financial management of schools. This study employs a qualitative descriptive approach. The findings indicate that accountability practices in BOS fund expenditures have functioned quite well in the studied schools, positively contributing to the increased use of SIPLah. Overall, accountability in Regular BOS fund expenditures proves to play a central role in driving SIPLah optimization towards more modern and adaptive school financial governance. As strategic recommendations, this study emphasizes the urgency of enhancing HR capacity through needs-based training, strengthening Information Technology infrastructure, and developing more responsive and collaborative control mechanisms involving various stakeholders.
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