ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN DANA BIAYA PENUNJANG OPERASIONAL PENYELENGGARAAN PENDIDIKAN

Abstract

This research aimed to find out the implementation of accountability and transparency in the fund budget management of the Operational Supporting Costs of the Implementation of Education (BPOPP) at SMK DR. Soetomo Surabaya from aspects of planning, implementation, and responsibility. The research was descriptive-qualitative. Furthermore, the data were secondary in the form of documentation and related reports with the fund budget management of BPOPP. Moreover, the instruments in the data collection technique were observation, interview, and documentation. The data analysis technique used three stages which were data reduction, presentation of data, and conclusions. The result showed that the implementation of accountability in the fund budget management of BPOPPP at SMK DR. Soetomo Surabaya was in accordance with the technical guidance of BPOPP in 2021. However, the implementation of transparency in the fund budget management of BPOPP at SMK DR. Soetomo Surabaya had not gone well. It happened because the school management did not socialize the RKAS draft in general, regarding the fund budget management of the BPOPP.