GOOD SCHOOL GOVERNANCE (GSG) ON THE MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (SOA) FUNDS

Abstract

The School Operational Assistance (SOA) Fund is a government program in the form of channeling funds used to fund non-personal expenditures for primary and secondary education units. This study was conducted to empirically test the effect of Good School Governance on the management of School Operational Assistance funds at Bhaktikarya State Elementary School, with the development of Agency Theory. The research method used is quantitative research method using primary data obtained from filling out questionnaires by 100 respondents as a research sample determined by proportional random sampling method. Data processing in this study used the SmartPLS version 4.0 software application. This study provides the results that partially the principles of Accountability, Transparency, Participation and Independence affect the management of School Operational Assistance funds. Based on the results of the research described above, it is hoped that in the future these principles can be applied better.