Open AccessAnalysis of Operational Assistance School Fund Management
Author(s) -
Felmi D. Lntowa,
Fitria Melynsyah Yusuf,
Patria Usman
Publication year - 2022
Publication title -
journal la bisecoman
Language(s) - English
Resource type - Journals
eISSN - 2721-124X
pISSN - 2721-0987
DOI - 10.37899/journallabisecoman.v3i2.612
Subject(s) - documentation , accounting , accountability , legislation , financial management , transparency (behavior) , flexibility (engineering) , descriptive research , investment management , business , plan (archaeology) , quality (philosophy) , finance , political science , computer science , management , economics , sociology , social science , philosophy , archaeology , epistemology , market liquidity , law , history , programming language
This study aims to analyze the application of the principles of the School Expenditure Management Budget Plan (RAPBS) in improving the quality of education at SMP Negeri 6 Tolangohula. This study uses 5 types of principles of financial management of BOS funds according to Ministerial Regulation No. 6 of 2021. This type of research is descriptive qualitative research. The method used in this research is observation, interview, and documentation.The results of this study are SMP Negeri 6 Tolangohula has implemented 5 principles of financial management of BOS funds properly, in accordance with technical guidelines and legislation on BOS funds, both physically and mentally. Flexibility, Effectiveness, Efficient, Accountability, and Transparency.