Melola Discovery

← Melola Discovery

Jurnal

Mengenali Isu Akuntabilitas Manajemen Dana Bantuan Operasional Sekolah (BOS) di Provinsi Papua

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 7 No. 1 (2022)

DOI
10.52062/keuda.v7i1.2135
ISSN
2581-0286, 2477-7838
Published
2022-05-10
Publisher
Universitas Cenderawasih
Language
eng

Abstract

The study aims to identify issues of accountability for school operational assistance (BOS) in Papua Province. This study using a qualitative approach, namely content analysis. Content analysis is used to analyse the audited Regional Government Financial Reports (LKPD) and the Audit Results Report (LHP) as well as literature review of government regulations regarding BOS Funds. Based on the data analysis in 2019, the majority of audit findings in 22 of 29 regencies in Papua including the provincial government were related to mismanagement of the BOS fund. Planning issues such as the schools did not prepare their budget work plans. Thus, the school budget work plans not budgeted in the goverment Local Education Agency. As the result, The BOS Fund were not reported in the regional revenue and expenditure budget (APBD). The organizing issues such as there were no management team decision letters for the management team, no proper recording of assets, bookkeeping erors, no records of bank interests and administration fees as well as taxes charged on the bank accounts. The reporting issues that there were no expenditures otorisation letters and less orderly administrations for the disbursement requests. Therefore, the reporting of the BOS Fund in the LKPD were not properly disclosed. The schools’ accountability report was also a problem because schools fail to submit the BOS Fund report in time. This study shed light to accountability issues of BOS Fund mangement. Thus, the governments need to design practical assistance such as budget and financial management training for these schools management teams

Collaboration network of the authors

20 authors · 81 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Kurniawan PatmaAffiliation unknown2
Agustinus SalleAffiliation unknown2
Bill J. C PangayowAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Selvi Yanti Randa LayukAffiliation unknown1
Siti RofingatunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Cindy W. C. HallatuAffiliation unknown1
Elia M. TandililingAffiliation unknown1
Linda HutajuluAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Meinarni AsnawiAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Mengenali Isu Akuntabilitas Manajemen Dana Bantuan Operasional Sekolah (BOS) di Provinsi Papua</dc:title>
	<dc:creator>Matani, Cornelia Desiana</dc:creator>
	<dc:creator>Bleskadit, Novalia H</dc:creator>
	<dc:description xml:lang="en-US">The study aims to identify issues of accountability for school operational assistance (BOS) in Papua Province. This study using a qualitative approach, namely content analysis. Content analysis is used to analyse the audited Regional Government Financial Reports (LKPD) and the Audit Results Report (LHP) as well as literature review of government regulations regarding BOS Funds. Based on the data analysis in 2019, the majority of audit findings in 22 of 29 regencies in Papua including the provincial government were related to mismanagement of the BOS fund. Planning issues such as the schools did not prepare their budget work plans. Thus, the school budget work plans not budgeted in the goverment Local Education Agency. As the result, The BOS Fund were not reported in the regional revenue and expenditure budget (APBD). The organizing issues such as there were no management team decision letters for the management team, no proper recording of assets, bookkeeping erors, no records of bank interests and administration fees as well as taxes charged on the bank accounts. The reporting issues that there were no expenditures otorisation letters and less orderly administrations for the disbursement requests. Therefore, the reporting of the BOS Fund in the LKPD were not properly disclosed. The schools’ accountability report was also a problem because schools fail to submit the BOS Fund report in time. This study shed light to accountability issues of BOS Fund mangement. Thus, the governments need to design practical assistance such as budget and financial management training for these schools management teams</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2022-05-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/2135</dc:identifier>
	<dc:identifier>10.52062/keuda.v7i1.2135</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 7 No. 1 (2022)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 7 No 1 (2022)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/2135/1682</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah)</dc:rights>
</oai_dc:dc>