The Accountability and Transparency of School Operational Assistance (BOS) Management in East Kalimantan

Abstract; This study was conducted to determine the influence of accountability and transparency on the effectiveness of School Operational Assistance (BOS) fund management, with stakeholder participation as a moderating variable. The research method used is quantitative, using statistical data to test the hypotheses. The research objects were private elementary schools (SD) and junior high schools (SMP) in East Kalimantan. The results indicate that accountability has a positive, significant effect on the effectiveness of BOS fund management, whereas transparency does not. Stakeholder participation has a negative, insignificant moderating effect on the influence of accountability on BOS fund management effectiveness. However, it provides a positive and significant moderating effect on transparency's influence on BOS fund management effectiveness.