%0 Thesis
%9 S3
%A Joko Setiyono, -
%A Munir, -
%A Dedy Achmad Kurniady, -
%A Taufani Chusnul Kurniatun, -
%B KODEPRODI86004#Administrasi_Pendidikan_S3
%D 2025
%F repoupi:136265
%I Universitas Pendidikan Indonesia
%K transparansi, akuntabilitas, Dana BOS, model pendampingan, Model 4D, SISTA BOS,  transparency, accountability, BOS funds, mentoring model, 4D Model, SISTA BOS
%T PENGEMBANGAN MODEL TRANSPARANSI (SISTA BOS) DALAM   MENINGKATKAN AKUNTABILITAS KEUANGAN SEKOLAH DI   KABUPATEN MAJALENGKA
%U http://repository.upi.edu/136265/
%X Penelitian ini bertujuan mengembangkan model transparansi dalam pengelolaan   Dana Bantuan Operasional Sekolah (BOS) untuk meningkatkan transparansi dan   akuntabilitas keuangan sekolah. Subjek penelitian adalah pengelola dana BOS,   termasuk kepala sekolah, bendahara, operator, guru, dan komite sekolah di tingkat   SMP di Kabupaten Majalengka, sedangkan objek penelitian adalah proses   pengelolaan dana BOS, mulai dari perencanaan, pelaksanaan, pelaporan,   monitoring, hingga evaluasi.   Model SISTA BOS dirancang menggunakan pendekatan Research and   Development (R&D) dengan tahapan 4D (Define, Design, Develop, Disseminate).    Tahap Define diawali dengan kajian regulasi, analisis dokumen keuangan,   wawancara, dan Focus Group Discussion (FGD) untuk merumuskan kebutuhan   model. Pada tahap Design, dikembangkan kerangka model, instrumen teknis, serta   SOP dan strategi pendampingan yang terstruktur untuk setiap fungsi utama   pengelolaan BOS: perencanaan, pelaksanaan, pelaporan, monitoring, dan evaluasi.   Tahap Develop mencakup pengembangan prototipe model, validasi oleh para ahli,   serta uji coba terbatas di dua sekolah, yang menunjukkan peningkatan pemahaman   prinsip transparansi, pelaporan berbasis bukti, dan partisipasi sosial yang lebih   bermakna.   Hasil penelitian menunjukkan bahwa pengelolaan dana BOS telah memanfaatkan   aplikasi ARKAS, namun penerapannya masih terkendala pada aspek pelibatan   stakeholder, keterbukaan informasi, dan sistem monitoring internal. Kompetensi   pengelola BOS dalam aspek administratif cukup baik, tetapi perlu peningkatan pada   pemahaman teknis dan regulasi, serta optimalisasi pelaporan keuangan yang   transparan. Faktor-faktor utama yang mempengaruhi transparansi dan akuntabilitas   antara lain: keterbukaan informasi, partisipasi stakeholder, kepatuhan terhadap   regulasi, kompetensi pengelola, sistem monitoring dan evaluasi, serta budaya   transparansi di sekolah.    Model SISTA BOS dikembangkan dengan menonjolkan pendampingan tiga tim   utama (Pengawas Sekolah, Tim Audit Internal, dan Tim Verval BOS) pada setiap   tahapan pengelolaan keuangan. Validasi ahli dan uji coba terbatas di sekolah   menunjukkan bahwa model ini dapat memperkuat koordinasi, meningkatkan   partisipasi, dan mendorong tata kelola dana BOS yang lebih transparan serta   akuntabel.   Dengan demikian, SISTA BOS hadir sebagai solusi inovatif untuk memperbaiki   sistem pelaporan keuangan sekolah melalui pendekatan pendampingan yang   terstruktur, partisipatif, dan berkelanjutan. Implikasi penelitian ini menegaskan   pentingnya kolaborasi multi-aktor dan penguatan sistem pengawasan internal   sebagai strategi dalam membangun tata kelola keuangan pendidikan yang   profesional, terpercaya, dan responsif terhadap kebutuhan publik.     This study aims to develop a transparency model for the management of School   Operational Assistance (BOS) funds to enhance transparency and accountability in   school financial management. The subjects of the study are BOS fund managers,   including school principals, treasurers, operators, teachers, and school committees   at the junior high school level in Majalengka Regency, while the object of the study   is the BOS fund management process, covering planning, implementation,   reporting, monitoring, and evaluation.   The SISTA BOS model was designed using a Research and Development (R&D)   approach with the 4D stages: Define, Design, Develop, and Disseminate.   The Define stage began with a review of regulations, analysis of financial   documents, interviews, and Focus Group Discussions (FGD) to identify the needs   for the model. In the Design stage, the model framework, technical instruments, as   well as structured Standard Operating Procedures (SOP) and mentoring strategies   were developed for each main function of BOS management: planning,   implementation, reporting, monitoring, and evaluation. The Develop stage involved   developing a prototype, validation by experts, and limited trials in two schools,   which showed improvements in the understanding of transparency principles,   evidence-based reporting, and more meaningful social participation.   The results indicate that BOS fund management has utilized the ARKAS   application; however, its implementation still faces challenges regarding   stakeholder involvement, information disclosure, and the internal monitoring   system. The administrative competence of BOS fund managers is generally   adequate, but improvement is needed in technical understanding, regulatory   compliance, and the optimization of transparent financial reporting. The key   factors influencing transparency and accountability include information   disclosure,   stakeholder participation, regulatory compliance, manager   competence, monitoring and evaluation systems, and the culture of transparency in   schools.   The SISTA BOS model was developed by emphasizing the mentoring of three main   teams (School Supervisors, Internal Audit Team, and BOS Verification Team) at   each stage of financial management. Expert validation and limited school trials   demonstrated that this model can strengthen coordination, increase participation,   and promote a more transparent and accountable management of BOS funds.   Thus, SISTA BOS emerges as an innovative solution to improve school financial   reporting systems through a structured, participatory, and sustainable mentoring   approach. The implications of this research highlight the importance of multi-actor   collaboration and strengthening internal supervision systems as strategies for   building a professional, trustworthy, and responsive educational financial   management system.
%Z ID SINTA Dosen Pembimbing :   Munir : 5974517  Dedy Achmad Kurniady : 5993195  Taufani Chusnul Kurniatun : 6043062