PROSEDUR PELAPORAN DANA BOS DI DINAS PENDIDIKAN, PEMUDA, DAN OLAHRAGA DIY
Keywords:
Kata Kunci: Dana BOS, pelaporan keuangan, Disdikpora DIY, akuntabilitas, aplikasi pelapora
Abstract
Penelitian ini bertujuan untuk menganalisis mekanisme dan prosedur pelaporan Dana Bantuan Operasional Sekolah (BOS) di Dinas Pendidikan, Pemuda, dan Olahraga (Disdikpora) Daerah Istimewa Yogyakarta (DIY). Masalah utama yang diangkat adalah kurangnya transparansi dan akuntabilitas dalam pengelolaan Dana BOS, yang sering terhambat oleh keterlambatan pelaporan, kesalahan pencatatan, serta minimnya pemahaman terhadap regulasi pelaporan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara, observasi, dan studi dokumen. Subjek penelitian adalah staf bagian keuangan Dana BOS di Disdikpora DIY. Hasil penelitian menunjukkan bahwa penggunaan aplikasi berbasis teknologi, seperti ARKAS, secara signifikan meningkatkan efisiensi, akurasi, dan transparansi dalam pelaporan. Namun, tantangan seperti keterlambatan penyusunan laporan, keterbatasan sumber daya manusia, serta kurangnya pelatihan masih menjadi kendala utama. Penelitian ini menyimpulkan bahwa pembaruan sistem pelaporan, peningkatan kapasitas staf, dan penguatan koordinasi antar pihak terkait sangat diperlukan. Implikasi penelitian ini menekankan pentingnya inovasi teknologi untuk memastikan pengelolaan dana pendidikan yang efektif, akuntabel, dan mendukung peningkatan kualitas pendidikan di Indonesia.
References
Abelha, D. M., Carneiro, P. C. D. C., & Cavazotte, F. D. S. C. N. (2018). Transformational leadership and job satisfaction: Assessing the influence of organizational contextual factors and individual characteristics. Revista Brasileira de Gestão de Negócios, 20, 516-532.
Afsar, B., & Umrani, W. A. (2020). Transformational leadership and innovative work behavior: The role of motivation to learn, task complexity and innovation climate. European Journal of Innovation Management, 23(3), 402–428. https://doi.org/10.1108/EJIM-12-2018-0257.
Afsar, B., Badir, Y. F., & Saeed, B. B. (2014). Transformational leadership and innovative work behavior. Industrial Management & Data Systems, 114(8), 1270-1300
Afsar, B., Masood, M., & Umrani, W. A. (2019). The role of job crafting and knowledge sharing on the effect of transformational leadership on innovative work behavior. Personnel Review, 48(5), 1186–1208. https://doi.org/10.1108/PR-04-2018-0133.
Akram, T., Lei, S., Haider, M. J., & Hussain, S. T. (2018). Exploring the Impact of Knowledge Sharing on the Innovative Work Behavior of Employees: A Study in China. International Business Research, 11(3), 186. https://doi.org/10.5539/ibr.v11n3p186
Alhashedi, A. A. A., Bardai, B., Al-Dubai, M. M. M., & Alaghbari, M. A. (2021). Organizational citizenship behavior role in mediating the effect of transformational leadership on organizational performance in gold industry of Saudi Arabia. Business: Theory and Practice, 22(1), 39-54.
AlKindy, A. M., Shah, I. M., & Jusoh, A. (2016). The impact of transformational leadership behaviors on work performance of omani civil service agencies. Asian Social Science, 12(3), 152-164.
Bally, J. M. (2007). The role of nursing leadership in creating a mentoring culture in acute care environments. Nursing economics, 25(3), 143.
Bass, B.M. and Avolio, B.J. (1990), "Developing Transformational Leadership: 1992 and Beyond", Journal of European Industrial Training, Vol. 14 No. 5. https://doi.org/10.1108/03090599010135122
Bass, Bernard, M. (1999). Two Decades of Research and Development in Transformational Leadership. European Journal of Work and Organizational Psychology, 8(1), 9–32. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.467.8619&rep=rep1&type=pdf.
Bednall, T. C., E. Rafferty, A., Shipton, H., Sanders, K., & J. Jackson, C. (2018). Innovative behaviour: how much transformational leadership do you need?. British Journal of Management, 29(4), 796-816.
Burns, James MacGregor. (1978). Transformational Leadership Theory. https:// www.leadership-central.com/burns-transformational-leadership-theory
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Hadi, P., & Johan, A. (2023). The Effect of Perceived Organizational Support on Career Commitment: The Mediating Role of Work Engagement. Calitatea, 24(196), 148-155.
Hamdi, S. S., Jameel, A. S., Massoudi, A. H., & Ahmad, A. R. (2021). Leadership Style and Organizational Citizenship Behavior in Secondary Schools. In 3rd International Conference on Administrative & Financial Sciences (ICAFS 2021).
Han, S. H., Seo, G., Yoon, S. W., & Yoon, D.-Y. (2016). Transformational leadership and knowledge sharing: Mediating roles of employee’s empowerment, commitment, and citizenship behaviors. Journal of Workplace Learning, 28(3), 130–149. https://doi.org/10.1108/JWL-09-2015-0066.
Hansen, J. A., & Pihl-Thingvad, S. (2019). Managing employee innovative behaviour through transformational and transactional leadership styles. Public Management Review, 21(6), 918-944.
Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modeling in new technology research: Updated guidelines. Industrial Management and Data Systems, 116(1), 2–20. https://doi.org/10.1108/IMDS-09-2015-0382
Kartikaningdyah, E., & Utami, N. K. (2017). Pengaruh kepemimpinan transformasional, kepuasan kerja, keadilan prosedural terhadap kinerja karyawan dengan variabel mediasi organizational citizenship behavior (OCB). Journal of Applied Business Administration, 1(2), 256-269.
Khan, M. A., Ismail, F. B., Hussain, A., & Alghazali, B. (2020). The Interplay of Leadership Styles, Innovative Work Behavior, Organizational Culture, and Organizational Citizenship Behavior. SAGE Open, 10(1), 1–16. https://doi.org/10.1177/2158244019898264
Khaola, P.P., & D.A. Coldwell. (2017). Striking a Balance between Types of Organizational Citizenship Behaviour. Shoutern African Business Review. Vol. 21, 2017. DHET Accredited. ISSN: 1998-8125.
Khorakian, A., Mohammadi Shahroodi, H., Jahangir, M., & Nikkhah Farkhani, Z. (2019). Innovative Work Behavior in Public Organizations: The Roles of Ethical and Knowledge Sharing Behaviors. Creativity Research Journal, 31(2), 164–173. https://doi.org/10.1080/10400419.2019.1607444.
Knezović, E., & Drkić, A. (2021). Innovative work behavior in SMEs: the role of transformational leadership. Employee Relations, 43(2), 398–415. https://doi.org/10.1108/ER-03-2020-0124.
Lange, M. A., & Hernandez-Bark, A. (2020). Leadership models and work behavior: An empirical analysis of consequences of authentic and transformational leadership. Advances in Pharma Business Management and Research, 45.
Lian, L. K., & Tui, L. G. (2012). Leadership styles and organizational citizenship behavior: The mediating effect of subordinates’ competence and downward influence tactics. Journal of Applied Business and Economics, 13(2), 59-96.Knezović, E., & Drkić, A. (2021). Innovative work behavior in SMEs: the role of transformational leadership. Employee Relations, 43(2), 398–415. https://doi.org/10.1108/ER-03-2020-0124.
Lukes, M., & Stephan, U. (2017). Measuring employee innovation: a review of existing scales and the development of the innovative behavior and innovation support inventories across cultures. International Journal of Entrepreneurial Behavior and Research, 23(1), 136-158. https://doi.org/10.1108/IJEBR-11-2015-0262
Masood, M., & Afsar, B. (2017). Transformational leadership and innovative work behavior among nursing staff. Nursing inquiry, 24(4), e12188.
Muafi, M., & Johan, A. (2022). Role of remote transformational leadership on service performance: Evidence in Indonesia. Engineering Management in Production and Services, 14(4).
Muchiri, M. K., McMurray, A. J., Nkhoma, M., & Pham, H. C. (2020). Mapping antecedents of innovative work behavior: A conceptual review. The Journal of Developing Areas, 54(4).
Murtezaj, D., & Ahmeti, A. (2021). The Impact of Transformational Leadership on Organizational Citizenship Behavior (OCB) in the Workplace: Case study at the Recycling Company Rec-Kos, Kosovo. Thesis, 10(1), 93-110.
Oktaviana, E. (2022). Pengaruh Organizational Citizenship Behavior dan Innovative Work Behavior dan Transformational Leadership Sebagai Moderating Terhadap Employee Performance (Doctoral dissertation, Universitas Islam Sultan Agung (Indonesia)).
Palupi, M. (2020). Efforts to Improve Employee Creativity Through Transformational Leadership. Jurnal Manajemen Bisnis, 11(2), 224-232.
Pieterse, A. N., Van Knippenberg, D., Schippers, M., & Stam, D. (2009). Transformational and transactional leadership and innovative behavior: The moderating role of psychological empowerment. Journal of organizational behavior, 31(4), 609-623Pranata, S. P. K. A., Sitiari, N. W., & Yasa, P. N. S. (2020). the effect of organizational citizenship behavior (ocb) towards work stress and performance of employees in income agency regional City of Denpasar. Jurnal Ekonomi & Bisnis JAGADITHA, 7(1), 65-72.
Purwanto, A. (2021). Leadership in the Innovation Era: Transactional or Transformational Style?. International Journal of Social and Management Studies (IJOSMAS).
Rita, M., Randa Payangan, O., Rante, Y., Tuhumena, R., & Erari, A. (2018). Moderating effect of organizational citizenship behavior on the effect of organizational commitment, transformational leadership and work motivation on employee performance. International Journal of Law and Management, 60(4), 953–964. https://doi.org/10.1108/IJLMA-03-2017-0026.
Suprapti, S., Asbari, M., Cahyono, Y., Mufid, A., & Khasanah, N. E. (2020). Leadership style, organizational culture and innovative behavior on public health center performance during Pandemic Covid-19. Journal of Industrial Engineering & Management Research, 1(2), 76-88.
Surtiani, A., Faoziah, N., Prihatini, A., Abdurrahman, F. A., & Sutisna, S. (2022). Innovative Work Behavior In The Public Sector:Impact Of Transformational Leadership (Cased Study At The Regional Revenue Agency Of West Java Province). Res Militaris, 12(2), 7413–7425.
Top, C., Abdullah, B. M. S., & Faraj, A. H. M. (2020). Transformational leadership impact on employees performance. Eurasian Journal of Management & Social Sciences, 1(1), 49-59.
Wira, I. G. K. A., Supartha, G., & Wayan, I. (2016). Pengaruh Kepemimpinan Transformasional terhadap Komitmen Organisasional dengan Mediasi Organizational Citizenship Behavior dan Kepuasan Kerja (Doctoral dissertation, Udayana University).
Afsar, B., & Umrani, W. A. (2020). Transformational leadership and innovative work behavior: The role of motivation to learn, task complexity and innovation climate. European Journal of Innovation Management, 23(3), 402–428. https://doi.org/10.1108/EJIM-12-2018-0257.
Afsar, B., Badir, Y. F., & Saeed, B. B. (2014). Transformational leadership and innovative work behavior. Industrial Management & Data Systems, 114(8), 1270-1300
Afsar, B., Masood, M., & Umrani, W. A. (2019). The role of job crafting and knowledge sharing on the effect of transformational leadership on innovative work behavior. Personnel Review, 48(5), 1186–1208. https://doi.org/10.1108/PR-04-2018-0133.
Akram, T., Lei, S., Haider, M. J., & Hussain, S. T. (2018). Exploring the Impact of Knowledge Sharing on the Innovative Work Behavior of Employees: A Study in China. International Business Research, 11(3), 186. https://doi.org/10.5539/ibr.v11n3p186
Alhashedi, A. A. A., Bardai, B., Al-Dubai, M. M. M., & Alaghbari, M. A. (2021). Organizational citizenship behavior role in mediating the effect of transformational leadership on organizational performance in gold industry of Saudi Arabia. Business: Theory and Practice, 22(1), 39-54.
AlKindy, A. M., Shah, I. M., & Jusoh, A. (2016). The impact of transformational leadership behaviors on work performance of omani civil service agencies. Asian Social Science, 12(3), 152-164.
Bally, J. M. (2007). The role of nursing leadership in creating a mentoring culture in acute care environments. Nursing economics, 25(3), 143.
Bass, B.M. and Avolio, B.J. (1990), "Developing Transformational Leadership: 1992 and Beyond", Journal of European Industrial Training, Vol. 14 No. 5. https://doi.org/10.1108/03090599010135122
Bass, Bernard, M. (1999). Two Decades of Research and Development in Transformational Leadership. European Journal of Work and Organizational Psychology, 8(1), 9–32. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.467.8619&rep=rep1&type=pdf.
Bednall, T. C., E. Rafferty, A., Shipton, H., Sanders, K., & J. Jackson, C. (2018). Innovative behaviour: how much transformational leadership do you need?. British Journal of Management, 29(4), 796-816.
Burns, James MacGregor. (1978). Transformational Leadership Theory. https:// www.leadership-central.com/burns-transformational-leadership-theory
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Hadi, P., & Johan, A. (2023). The Effect of Perceived Organizational Support on Career Commitment: The Mediating Role of Work Engagement. Calitatea, 24(196), 148-155.
Hamdi, S. S., Jameel, A. S., Massoudi, A. H., & Ahmad, A. R. (2021). Leadership Style and Organizational Citizenship Behavior in Secondary Schools. In 3rd International Conference on Administrative & Financial Sciences (ICAFS 2021).
Han, S. H., Seo, G., Yoon, S. W., & Yoon, D.-Y. (2016). Transformational leadership and knowledge sharing: Mediating roles of employee’s empowerment, commitment, and citizenship behaviors. Journal of Workplace Learning, 28(3), 130–149. https://doi.org/10.1108/JWL-09-2015-0066.
Hansen, J. A., & Pihl-Thingvad, S. (2019). Managing employee innovative behaviour through transformational and transactional leadership styles. Public Management Review, 21(6), 918-944.
Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modeling in new technology research: Updated guidelines. Industrial Management and Data Systems, 116(1), 2–20. https://doi.org/10.1108/IMDS-09-2015-0382
Kartikaningdyah, E., & Utami, N. K. (2017). Pengaruh kepemimpinan transformasional, kepuasan kerja, keadilan prosedural terhadap kinerja karyawan dengan variabel mediasi organizational citizenship behavior (OCB). Journal of Applied Business Administration, 1(2), 256-269.
Khan, M. A., Ismail, F. B., Hussain, A., & Alghazali, B. (2020). The Interplay of Leadership Styles, Innovative Work Behavior, Organizational Culture, and Organizational Citizenship Behavior. SAGE Open, 10(1), 1–16. https://doi.org/10.1177/2158244019898264
Khaola, P.P., & D.A. Coldwell. (2017). Striking a Balance between Types of Organizational Citizenship Behaviour. Shoutern African Business Review. Vol. 21, 2017. DHET Accredited. ISSN: 1998-8125.
Khorakian, A., Mohammadi Shahroodi, H., Jahangir, M., & Nikkhah Farkhani, Z. (2019). Innovative Work Behavior in Public Organizations: The Roles of Ethical and Knowledge Sharing Behaviors. Creativity Research Journal, 31(2), 164–173. https://doi.org/10.1080/10400419.2019.1607444.
Knezović, E., & Drkić, A. (2021). Innovative work behavior in SMEs: the role of transformational leadership. Employee Relations, 43(2), 398–415. https://doi.org/10.1108/ER-03-2020-0124.
Lange, M. A., & Hernandez-Bark, A. (2020). Leadership models and work behavior: An empirical analysis of consequences of authentic and transformational leadership. Advances in Pharma Business Management and Research, 45.
Lian, L. K., & Tui, L. G. (2012). Leadership styles and organizational citizenship behavior: The mediating effect of subordinates’ competence and downward influence tactics. Journal of Applied Business and Economics, 13(2), 59-96.Knezović, E., & Drkić, A. (2021). Innovative work behavior in SMEs: the role of transformational leadership. Employee Relations, 43(2), 398–415. https://doi.org/10.1108/ER-03-2020-0124.
Lukes, M., & Stephan, U. (2017). Measuring employee innovation: a review of existing scales and the development of the innovative behavior and innovation support inventories across cultures. International Journal of Entrepreneurial Behavior and Research, 23(1), 136-158. https://doi.org/10.1108/IJEBR-11-2015-0262
Masood, M., & Afsar, B. (2017). Transformational leadership and innovative work behavior among nursing staff. Nursing inquiry, 24(4), e12188.
Muafi, M., & Johan, A. (2022). Role of remote transformational leadership on service performance: Evidence in Indonesia. Engineering Management in Production and Services, 14(4).
Muchiri, M. K., McMurray, A. J., Nkhoma, M., & Pham, H. C. (2020). Mapping antecedents of innovative work behavior: A conceptual review. The Journal of Developing Areas, 54(4).
Murtezaj, D., & Ahmeti, A. (2021). The Impact of Transformational Leadership on Organizational Citizenship Behavior (OCB) in the Workplace: Case study at the Recycling Company Rec-Kos, Kosovo. Thesis, 10(1), 93-110.
Oktaviana, E. (2022). Pengaruh Organizational Citizenship Behavior dan Innovative Work Behavior dan Transformational Leadership Sebagai Moderating Terhadap Employee Performance (Doctoral dissertation, Universitas Islam Sultan Agung (Indonesia)).
Palupi, M. (2020). Efforts to Improve Employee Creativity Through Transformational Leadership. Jurnal Manajemen Bisnis, 11(2), 224-232.
Pieterse, A. N., Van Knippenberg, D., Schippers, M., & Stam, D. (2009). Transformational and transactional leadership and innovative behavior: The moderating role of psychological empowerment. Journal of organizational behavior, 31(4), 609-623Pranata, S. P. K. A., Sitiari, N. W., & Yasa, P. N. S. (2020). the effect of organizational citizenship behavior (ocb) towards work stress and performance of employees in income agency regional City of Denpasar. Jurnal Ekonomi & Bisnis JAGADITHA, 7(1), 65-72.
Purwanto, A. (2021). Leadership in the Innovation Era: Transactional or Transformational Style?. International Journal of Social and Management Studies (IJOSMAS).
Rita, M., Randa Payangan, O., Rante, Y., Tuhumena, R., & Erari, A. (2018). Moderating effect of organizational citizenship behavior on the effect of organizational commitment, transformational leadership and work motivation on employee performance. International Journal of Law and Management, 60(4), 953–964. https://doi.org/10.1108/IJLMA-03-2017-0026.
Suprapti, S., Asbari, M., Cahyono, Y., Mufid, A., & Khasanah, N. E. (2020). Leadership style, organizational culture and innovative behavior on public health center performance during Pandemic Covid-19. Journal of Industrial Engineering & Management Research, 1(2), 76-88.
Surtiani, A., Faoziah, N., Prihatini, A., Abdurrahman, F. A., & Sutisna, S. (2022). Innovative Work Behavior In The Public Sector:Impact Of Transformational Leadership (Cased Study At The Regional Revenue Agency Of West Java Province). Res Militaris, 12(2), 7413–7425.
Top, C., Abdullah, B. M. S., & Faraj, A. H. M. (2020). Transformational leadership impact on employees performance. Eurasian Journal of Management & Social Sciences, 1(1), 49-59.
Wira, I. G. K. A., Supartha, G., & Wayan, I. (2016). Pengaruh Kepemimpinan Transformasional terhadap Komitmen Organisasional dengan Mediasi Organizational Citizenship Behavior dan Kepuasan Kerja (Doctoral dissertation, Udayana University).
Published
2024-11-23
Section
Articles
Copyright (c) 2024 Evi Grediani, Zahro Wulandari Setyana, Evieana R Saputri
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
