Pengelolaan Dana BOS Pada Madrasah Ibtida’iyah Muhammadiyah 03 Cakru Kecamatan Kencong Kabupaten Jember

  • Ely Fatmawati STIE Widya Gama Lumajang
  • Moh Hudi Setyobakti STIE Widya Gama Lumajang
  • Mimin Yatminiwati STIE Widya Gama Lumajang


The school’s operational assistance fund is one of the goverment programs devoted to education strating at the elementary school level up to an equal high school, with a view to helping poor students and meeting the needs of the school in the learning process to create quality education.. Fund emanated from goverments must be accountable and transparent managed to creat public trust. This research was conducted to analyze the implementation of the BOS fund accountability and transparancy principles on the Madrasah Ibtidaiyah Muhammadiyah 03 Cakru Sub-district Kencong Regency Jember. The method in this study is using a qualitative method with a descriptive approach, data collection techniques by conducting interviews and documentation, the subject of this study is a school principal, treasurer, administrator and teacher representation. The result of this research shows that the application of accountability and transparancy principles is doing quite well, with RKAM planned along with school components, transaction evidence, reporting and accountability. The conclusion of this study is the application of accountability and transparancy principles to management of the BOS applied fundsin MI Muhammadiyah 03 Cakru it’s good enough and imprinting matches Keputusan Direktur Jenderal Pendidikan Islam Nomor 451 Tahun 2018.