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Felmi D. Lntowa
Accounting Study Program, Faculty of Social Sciences, Muhammadiyah University of Gorontalo, Gorontalo 96181 Indonesia
Economics, Econometrics & Finance

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Analysis of Operational Assistance School Fund Management Felmi D. Lntowa; Fitria Melynsyah Yusuf; Patria Usman
Journal La Bisecoman Vol. 3 No. 2 (2022): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v3i2.612

Abstract

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.
Co-Authors Fitria Melynsyah Yusuf Patria Usman