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ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi pada SMP 8 Muhammadiyah Kota Batu)

Marinda, Erisa Dian (2013) ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi pada SMP 8 Muhammadiyah Kota Batu). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to describe how the management of BOS fund (School Operational Assistance) in SMP Muhammadiyah 8 Kota Batu and analyze whether the SMP Muhammadiyah 8 Kota Batu is accountable in the management of BOS fund (School Operational Assistance) received in accordance with the functions and objectives of the Fund BOS (School Operational Assistance). Analysis tool used is a standard item checklist and analysis of the management of BOS fund budgets (Revenue and Expenditure Budget Plan School) and its LRAPBS (Report of Actual Revenues and Expenditures Budget) of each type of budget. BOS using standard checklist is intended to find out how to use or allocation of funds so that no diversion BOS. Usage is said to be responsible if the BOS would have to follow the rules that existed at BOS guidelines. The results of the analysis explained that the SMP Muhammadiyah 8 Kota Batu in the use of BOS has been guided by the guidelines in 2011. Where Have fulfilled the standard 11 standard of 11 standard use of the BOS. In other words 100% BOS has disclosed the use of standards, which means 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: 15 Jan 2015 04:45
Last Modified: 15 Jan 2015 04:45
URI : http://eprints.umm.ac.id/id/eprint/14771

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