AKUNTABILITAS DAN TRANSPARANSI KEUANGAN PENGELOLAAN DANA BOPDA SDN WONOREJO III/314 SURABAYA

Abstract

This research aimed to describe Financial Accountability on Fund Management of Regional Education Operational Assistance (REOA) of SDN Wonorejo III/314 Surabaya, 2019: 1). REOA’s Fund Planning. 2). REOA’s Implementation. 3). REOA’s Fund Monitoring and Evaluation. 4). REOA’s Fund Reporting. The research was descriptive-qualitative. When, the population was SDN Wonorejo III/314 Surabaya, with subjects include Principal, School Treasurer, Teachers, and School Committees. Moreover, the data collection technique used observation, documentation, and interview. The research result showed as follows: 1) During REOA’s planning, the management had arranged its RKAS before having RAPBS, 2) There were two step in implementation of REOA’s arrangement, i.e salary for contract teachers and service goods. 3) Monitoring and Evaluation was done internally of school commitees and inspectorate. 4) REOA’s Fund Repoting was applied every quarter through its accountability repot; along with the attachment. This publication was done as it posted REOA’s summary on bulletin board and give copy of paper about the usage of REOA’s fund to parents.
Keywords: reoa’s budget, planning, implementation, monitoring and evaluation, reoa’s reporting