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ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Kasus Pada SMP NEGERI 5 KOTA PASURUAN)

Abdillah, Ridho (2012) ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Kasus Pada SMP NEGERI 5 KOTA PASURUAN). Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is the SMP Negeri 5 of accountability Fund Management School Operational Assistance. The purpose of this study was to assess the accountability of fund management School Operational Assistance (BOS) SMP Negeri 5 Pasuruan Year 2011 by using 13 accountability that have been adapted and analyzed School Budget Activity Plan (RKAS), Activity Report School Operational Assistance Fund Management. This study uses the rating scale by doing a check list score on 13 indicators to assess the accountability of fund management accountability School Operational Assistance (BOS) is any indicator be implemented with a minimum of 4 and a maximum value of 1. collected from the scores calculation formula porsentase index and determined the level of accountability based on the interval is made. From the analysis of data, found that of 13 indicators of accountability to ideal conditions, there are three indicators that the implementation is lack of accountability in accordance with the technical guidelines for the fund management of the School Operational Assistance (BOS), but in the calculation of the index using the formula that funds management School Operational Assistance (BOS) on SMP Negeri 5 Pasuruan period 2011 generally are accountable.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 08:03
Last Modified: 14 Jan 2015 08:03
URI : http://eprints.umm.ac.id/id/eprint/14755

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