PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN FLEKSIBILITAS TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DENGAN APLIKASI RENCANA KEGIATAN DAN ANGGARAN SEKOLAH (ARKAS) SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SD Negeri dan Swast

Abstract

The purpose of this study is to get a better grasp on the interplay between BOS fund management efficacy and accountability, transparency, and flexibility. Additionally, we are including the ARKAS moderating variable. Quantitative research is what this is. Public and private elementary schools in the Batam Kota Sub-District that get funding from the BOS are surveyed via questionnaires to gather primary data. Accountability and transparency, according to this study, significantly impact the efficacy of BOS fund administration. Although partial flexibility does not significantly impact the efficacy of BOS fund management. Accountability, openness, and adaptability all play a role in how well BOS funds are managed. Accountability, transparency, and flexibility are moderators of BOS fund management effectiveness; nevertheless, the moderation variable ARKAS can only serve as a homologizer moderator.