Analisis Akuntabilitas Pengelolaan Anggaran Dana Biaya Operasional Sekolah (BOS) Pada MTs Negeri 1 Kota Prabumulih

Abstract

Analysis of Accountability of Operational Budget Fund Management (BOS) at MTs Negeri 1 Prabumulih. This study aims to analyze the accountability of the management of Operational Budget Funds BOS Funds at MTs Negeri 1 Prabumulih. The research method used is descriptive using a qualitative approach using a combination of two data sources, namely primary and secondary by emphasizing triangulation techniques combining observation, interviews and documentation to obtain data sources. The sampling technique for this study uses a non-probability technique with sample data collection using a purposive sampling method. The results of the study indicate that MTs Negeri 1 Prabumulih in its accountability for reporting BOS Funds is good and in accordance with the JUKNIS which will be implemented in 2024.