Journal La Bisecoman
Vol. 3 No. 2 (2022): Journal La Bisecoman

Analysis of Operational Assistance School Fund Management

Felmi D. Lntowa (Accounting Study Program, Faculty of Social Sciences, Muhammadiyah University of Gorontalo, Gorontalo 96181 Indonesia)
Fitria Melynsyah Yusuf (Accounting Study Program, Faculty of Social Sciences, Muhammadiyah University of Gorontalo, Gorontalo 96181 Indonesia)
Patria Usman (Accounting Study Program, Faculty of Social Sciences, Muhammadiyah University of Gorontalo, Gorontalo 96181 Indonesia)

Article Info

Publish Date
31 Mar 2022

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.

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Journal Info
Journal La Bisecoman
Website

Abbrev

JournalLaBisecoman

Publisher

Newinera Publisher

Subject

Economics, Econometrics & Finance

Description

Journal La Bisecoman ISSN 2721-124X (Online) and 2721-0987 (Print) includes all the areas of research activities in all fields under Business, Economics, and Management such as Financial Management, Accounting, Administrative System, Brand Innovation and Brand Management, Management, Business ...