ANALISIS RELEVANSI LAPORAN REALISASI PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH PADA KABUPATEN HALMAHERA UTARA
This study aims to analyze the relevance of the report on the realization of the use of school operational assistance funds, the obstacles that hinder and the efforts to overcome the obstacles to financial management in North Halmahera Regency. This research method is exploratory qualitative research. Content analysis is used to analyze data consisting of data reduction, data display and conclusion drawing.The results show that the report on the realization of the use of school operational assistance funds in North Halmahera Regency is in part in accordance with the Regulation of the Minister of Education and Culture Number 1 of 2018 concerning Technical Instructions for School Operational Assistance. However, several obstacles were still found, such as transparency, human resources and communication. The efforts that must be made related to transparency are the creation of information boards as a form of accountability for reports on the realization of the use of school operational assistance funds. The efforts related to human resources are carried out by activities to increase the capacity of the School Treasurer and there are mentoring from the School Principal in preparing reports on the realization of the use of school operational assistance funds. The efforts related to communication is The Committee collaborates with the Principal in implementing mutually agreed programs in using school operational assistance funds.