PENGARUH IMPLEMENTASI GOOD SCHOOL GOVERNANCE (GSG), KUALITAS SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS)

NANDA , AKHSANU NADIA (2024) PENGARUH IMPLEMENTASI GOOD SCHOOL GOVERNANCE (GSG), KUALITAS SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS). Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

Penelitian ini bertujuan untuk mengetahui secara empiris terkait adanya pengaruh dari implementasi Good School Governance (GSG), kualitas sumber daya manusia, serta sistem pengendalian internal terhadap pencegahan fraud dalam pengelolaan dana BOS. Penelitian ini dilatarbelakangi oleh adanya fenomena pengurangan dana yang dialirkan dari Kementerian Agama Republik Indonesia dengan alasan adanya biaya administrasi, dan lain lain sehingga nominal yang sampai kepada madrasah, sekolah keagamaan dan pondok pesantren telah mengalami pengurangan. Sementara itu, grafik kasus korupsi yang ada di sektor pendidikan mengalami peningkatan selama 3 tahun berturut-turut. Pada tahun 2019 mengalami 23 kasus, tahun 2020 mengalami 29 tahun dan di tahun 2021 menjadi 30 kasus. Serta adanya beberapa penelitian terdahulu yang tidak konsisten. Jenis penelitian ini adalah penelitian kuantitatif dengan pengujian teori melalui pengukuran variabel penelitian dengan angka dan melakukan analisis data dengan prosedur statistik. Populasi dalam penelitian ini yaitu seluruh Madrasah Ibtidaiyah Negeri dan Swasta di Provinsi Lampung, sedangkan sampel penelitian yaitu Madrasah Ibtidaiyah Negeri se-Provinsi Lampung menggunakan purposive sampling dengan kriteria semua madrasah yang biaya operasionalnya murni dari dana BOS. Total sampel sebanyak 53 madrasah, tetapi data yang kembali hanya 45 madrasah. Responden dalam penelitian yaitu Kepala Madrasah, Operator, Bendahara, dan Ketua Komite seluruh Madrasah Ibtidaiyah Negeri di Provinsi Lampung yang berjumlah 180 orang. Hasil dalam penelitian menjelaskan bahwa implementasi good school governance berpengaruh positif terhadap pencegahan fraud, kualitas sumber daya manusia berpengaruh positif terhadap pencegahan fraud, dan sistem pengendalian internal berpengaruh positif terhadap pencegahan fraud. Secara keseluruhan bahwa seluruh variabel dependen mempengaruhi variabel independen dalam penelitian ini. Kata Kunci: good school governance, kualitas sumber daya manusia, sistem pengendalian internal, pencegahan fraud. This research aims to determine empirically the influence of the implementation of Good School Governance (GSG), the quality of human resources, and the internal control system on preventing fraud in managing BOS funds. This research was motivated by the phenomenon of a reduction in funds channeled from the Ministry of Religion of the Republic of Indonesia for reasons of administrative costs, etc. So thate the amount that went to madrasasm religious schools and Islamic boarding schools had experienced a reduction. Meanwhile, the graph of corruption cases in the education sector has increased for 3 consecutive years. In 2019 there were 23 cases, in 2020 there were 29 cases and in 2021 there were 30 cases. And there are several previous studies that are inconsistent. This type of research is quantitative research with theory testing by measuring research variables with numbers and analyzing data using statistical procedures. The population in this research is all State and Private Islamic Madrasas in Lampung Province, while the research sample is State Islamic Madrasas throughout Lampung Province using purposive sampling with the criteria of all madrasas whose operational costs are purely from BOS funds. The total sample was 53 madrasas, but the data returned was only 45 madrasas. Respondents in the research were Madrasah Heads, Operators, Treasurers and Committe Chairs of all State Ibtidaiyah Madrasas in Lampung Province, totaling 180 people. The results of the research explain that the implementation of good school governance has a positive effect on fraud prevention, the quality of human resources has a positive effect on fraud prevention, and the internal control system has a positive effect on fraud prevention. Overall, all dependent variables influence the independent variables in this research. Keywords : good school governance, quality of human resources, internal control system, fraud prevention.

Jenis Karya Akhir: Tesis (Masters)
Subyek: 300 Ilmu sosial > 330 Ekonomi
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Pengguna Deposit: UPT . Siswanti
Date Deposited: 27 Feb 2025 08:14
Terakhir diubah: 27 Feb 2025 08:14
URI: http://digilib.unila.ac.id/id/eprint/85149

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