Proceedings of the 2nd Lawang Sewu International Symposium on Humanities and Social Sciences 2023 (LEWIS HUSO 2023)

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The Determinants of School Operational Assistance Fund Management

Authors
Mohammad Ridwan1, Meilinda Dotama Charista Putri1, Dyah N. A. Janie1, *
1Universitas Muhammadiyah Semarang, Semarang, Central Java, 50273, Indonesia
*Corresponding author. Email: dyahjanie@unimus.ac.id
Corresponding Author
Dyah N. A. Janie
Available Online 18 July 2024.
DOI
10.2991/978-2-38476-267-5_10How to use a DOI?
Keywords
Good Governance; Performance-Based Budgeting; Human Resources Competency; BOS Fund Management
Abstract

Effective and efficient management of School Operational Assistance Funds (BOS) has excellent potential to improve the quality of education in Indonesia. However, the fact is that in Indonesia, there are still many problems that need to be solved in the implementation of BOS Fund management in the field, including budget allocations that need to be on target. The latest data from the Ministry of Education, Culture, Research and Technology shows an increase of 26% or around 250,000 damaged classroom units throughout Indonesia last year. This problem was caused by uneven improvements due to corruption in using BOS funds. This research examines the influence of good governance, performance-based budgeting and HR competency on managing BOS funds. The sampling technique obtained 87 respondents. The method in this research is quantitative, using the SmartPLS 3.0 test. The population of this study were four schools in Grobogan Regency. The results of this research show that good governance, performance-based budgeting and HR competency partially provide empirical evidence of a significant favourable influence on the management of BOS funds.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd Lawang Sewu International Symposium on Humanities and Social Sciences 2023 (LEWIS HUSO 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
18 July 2024
ISBN
10.2991/978-2-38476-267-5_10
ISSN
2352-5398
DOI
10.2991/978-2-38476-267-5_10How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Mohammad Ridwan
AU  - Meilinda Dotama Charista Putri
AU  - Dyah N. A. Janie
PY  - 2024
DA  - 2024/07/18
TI  - The Determinants of School Operational Assistance Fund Management
BT  - Proceedings of the 2nd Lawang Sewu International Symposium on Humanities and Social Sciences 2023 (LEWIS HUSO 2023)
PB  - Atlantis Press
SP  - 93
EP  - 105
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-267-5_10
DO  - 10.2991/978-2-38476-267-5_10
ID  - Ridwan2024
ER  -