ANALISIS TRANSPARANSI, AKUNTABILITAS, EFEKTIVITAS DAN EFISIENSI DALAM PENGELOLAAN DANA ALOKASI KHUSUS BANTUAN OPERASIONAL PAUD DI KB NEGERI PELANGI
This research aimed to determine whether the implementation of transparency, accountability, effectiveness and efficiency in managing DAK non-physical BOP PAUD and finding out the management of internal finances at KB School of Negeri Pelangi because they are connected. This Research was descriptive with a qualitative approach. Meanwhile, the data source consists of primary data obtained by interview and also the statements related to DAK non-physical BOP PAUD. Moreover, this research’s data collection techniques were conducted in three ways: observation, interview and documentation. Futhermore, the data analysistechnique of this research used Miles and Huberman analysis. Moreover, the research result showed that the mechanism of the use of DAK non-physical BOP PAUD was already transparent, accountable, effective and efficient. Moreover, the fund was already transparent to the teachers and school committee, representing the students’ parents. The charity fund management has run according to the regulation that stated and never had any problems or complaints during this time. Meanwhile, the internal financial management has been conducted well. From this research , the result has been running well. Additionally, this research concluded that DAK’s non-physical BOP PAUD’s financial management at KB Negeri Pelangi had been transparent, accountable, effective and efficient.
Keywords: special allocation fund of non physical, transparent, accountable, effective, efficient