Analisis Akuntabilitas Bantuan Dana Pemerintah Pada TK. Bernuansa Hindu Dharma Kumara I Kecamatan Kuta Utara
Abstract
This research is a type of descriptive qualitative research that aims to analyze the accountability of government funding assistance in Kindergarten with Nuances of Hindu Dharma Kumara 1, North Kuta District. Permendikbud No 63 of 2022 explains that accountability is the management of funds that can be accounted for as a whole based on logical considerations in accordance with statutory provisions. Therefore, accountability is an obligation to provide accountability in explaining the performance and actions of a person or legal entity or an organization to a party which in this case has the right or authority to ask for information or accountability. The results of the analysis in this study are that most of the implementation of BOP funds in Kindergarten with Hindu Nuances of Dharma Kumara has been carried out in accordance with the planning of the School Activity Plan and Budget (RKAS). Accountability Reporting on the use of BOP in Kindergarten with Hindu Nuances Dharma Kumara has implemented an accountability system so that it can be accounted for in accordance with the technical guidelines for financial management of the applicable PAUD BOP funds. The financial management of the BOP Fund in Dharma Kumara's Hindu Nuance Kindergarten applies the principles of effectiveness, efficiency and accountability so that it is effective in its use.
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