Factors Affecting The Accountability of The Use of School Operational Assistance Fund at State Elementary School In West Jakarta Indonesia

Abstract

The 1945 Constitution of the Republic of Indonesia, article 34, paragraph 2 states that the Government and the Regional Government guarantee the implementation of compulsory education at the minimum level of basic education without collecting fees. The government created the School Operational Assistance (SOA) program aiming to maintain the number of learners and contribute to improving the quality of basic education. School Operational Assistance funds disbursed by the government should be used in accordance with the rules and accountable for its use through the presentation of financial statements audited by the Supreme Audit Board (SAB). This study would like to examine whether the transparency factors, the understanding of technical guidelines for the use of School Operational Assistance funds and the audit of financial statements of School Operational Assistance funds affect the accountability at public primary schools in western Jakarta. The sample method in this study uses random sampling and analysis tools in the form of questionnaires distributed to the manager of School Operational Assistance funds at every public elementary school. Methods of data analysis uses multiple linear regression analysis. The data test apparatus uses PLS which includes outer model test to test the validity and reliability and inner model test to test the hypothesis. The result of outer model research shows that all variables meet the criteria of validity and reliability. In the inner model test, the transparency and audit variables affects accountability, the understanding variable of technical guidance on the use of  School Operational Assistance  funds does not affect accountability.

Keywords: Transparency, Technical Guidelines for Use and Reporting of School Operational Assistance Funds, Inspection and Accountability.