Moderated by individual morality: factors affecting the accountability of school operational assistance (Dana BOS) fund management

Putra, Komang Andrian Utama and Putri, I Gusti Ayu Made Asri Dwija (2025) Moderated by individual morality: factors affecting the accountability of school operational assistance (Dana BOS) fund management. World Journal of Advanced Research and Reviews, 26 (3). pp. 1512-1522. ISSN 2581-9615

This study aims to examine and analyze the influence of apparatus competence, leadership, and community participation on the accountability of the management of School Operational Assistance (BOS) funds, with individual morality as a moderating variable. The background of this study is based on the high potential for irregularities in BOS funds in schools, especially in Tabanan Regency, as well as the importance of strengthening accountable and transparent financial governance. This study uses a quantitative approach with Partial Least Square (PLS) analysis technique. The sample in this study amounted to 121 respondents consisting of principals, vice principals, BOS treasurers, teachers, and school committee members from nine public high schools in Tabanan Regency. The results of the analysis showed that apparatus competence, leadership, and community participation had a positive and significant effect on the accountability of BOS fund management. In addition, individual morality was proven to significantly moderate the relationship between the three variables on accountability, with a coefficient of determination (R²) of 0.996, indicating a very strong level of model explanation. These findings indicate that the accountability of BOS fund management is not only influenced by the technical aspects of the institution but is also determined by the moral quality of the individuals involved in the management process.