Analysis Of Accountability, Transparency, Participation In The Management Of School Operational Assistance Funds (Case Study Of An Elementary School In Central Lampung Regency)
Educational Unit Operational Assistance or BOS funds are special non-physical allocation funds to support non-personnel operational costs for educational units. The main problem with the BOS fund program is the lack of transparency and accountability in its management. This research aims to find out how BOS (School Operational Assistance) funds are managed in elementary schools in Central Lampung Regency for the 2022-2023 academic year. The research method used is quantitative descriptive methods and mThe sampling method used was purposive sampling. The population in this study were elementary schools in Central Lampung district with jThe total school population is 92 schools. The results of this research show that accountability, transparency and participation influence boss fund management in elementary schools in Lampung province.