EFEKTIVITAS PENERAPAN PRINSIP TRANSPARANSI DAN AKUNTABILITAS DALAM PEMBIAYAAN PENDIDIKAN DI SMA NEGERI KABUPATEN KENDAL

Abstract

The principles of transparency and accountability can be implemented by fulfilling the principles of propriety and good governance by education providers. The objectives of this research are 1) to determine and analyze the application of the principles of transparency and accountability in education financing. 2) to determine and analyze the effectiveness of the application of the principles of transparency and accountability in financing education at SMA N Kendal Regency. Researchers use mixed methods research, namely a combination of qualitative and quantitative methods. In data collection techniques, researchers used interview techniques with informants, distributing questionnaires and documentation. To analyze quantitative data, multiple regression is used as a data analysis technique with the F test and t test. The results of the research are 1) the school principal designs a budget that is aligned with operational needs and programs. Make financial accountability reports and reports available on the school information board. The implementation of accountability in education financing is aligned using accountability indicators, which are displayed with evidence of documentation of the budget results for each activity and the preparation of financial reports for monthly, annual periods, and are accountable to the relevant agencies. 2) Effectiveness of Implementing the Principles of Transparency and Accountability in Education Financing at SMA N Kendal Regency. The results of multiple regression analysis show the equation Ŷ = 24.532 + 0.610 X1 + 0.456 X2. The effectiveness of transparency and accountability in financing Kendal District High School education is 75.9%.