Pengaruh Transparansi, Akuntabilitas, Sistem Pengendalian Internal, dan Partisipasi Stakeholders Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah pada Pendidikan Menengah Negeri di Kecamatan Kotanopan Kabupaten Mandailing Natal

Abstract

This study aims to determine the effect of transparency, accountability, internal control systems, and stakeholders participation on the effectiveness of School Operational Assistance fund management in public secondary schools in Kotanopan District, Mandailing Natal Regency. This study used primary data obtained using a survey method, which involved distributing questionnaires directly to respondents. The population of this study was 12 schools, 887 people, including all principals, school treasurers, committee members, teachers, and parents of third-grade students in public secondary schools in Kotanopan District, Mandailing Natal Regency. The sampling method used disproportionate stratified random sampling, with a sample size of 126 respondents: 12 principals, 12 school treasurers, 12 school committee members, 25 teachers, and 65 parents. This study was analyzed using multiple linear regression analysis using IBM SPSS Version 25 software. The results indicate that accountability and internal control systems partially affect the effectiveness of School Operational Assistance fund management. Meanwhile, transparency and stakeholders participation partially does not affect the effectiveness of School Operational Assistance fund management.