Accountability, Transparency, Parental Participation, Organizational Commitment, and Characteristics of School Financial Managers on the Effectivieness Management of School Operational Assistance Funds
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Abstract
This research aims to determine the influence of accountability, transparency, parental participation, organizational commitment, and characteristics of school financial managers on the effectiveness of managing School Operational Assistance (BOS) funds at elementary schools in Panti District. The type of research used in this research is a quantitative method using primary data obtained from distributing questionnaires. The population of this study was all elementary schools in Panti District, totaling 84 people. The sampling technique is carried out using techniques purposive sampling. The analytical method used is multiple linear regression analysis. The results of this research indicate that accountability, transparency and the characteristics of school financial managers do not partially influence the effectiveness of managing School Operational Assistance (BOS) funds. Meanwhile, parent participation and organizational commitment partially influence the effectiveness of managing School Operational Assistance (BOS) funds. Simultaneously, accountability, transparency, parent participation, organizational commitment, and the characteristics of school financial managers influence the effectiveness of managing School Operational Assistance (BOS) funds
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