Abstract

This study aims to develop a competence-based training model for management team of school operational assistance (BOS) in order to improve financial accountability in Primary Education level in Purwakarta Regency, Indonesia. This research used ADDIE (Analysis-Design-Develop-Implement-Evaluate) research and development model approach. Results of the research show that in stage of training needs assessment, there are some needs of training participants in the forms of ability in understanding the BOS Technical Guidance, ability in implementing BOS Planning, ability in implementing BOS management, ability in reporting BOS funds and ability in using BOS funds reporting application which all of the abilities can be created through development of this competence-based training model. Results of the training needs assessment are then developed into a training design and tested in a limited manner before it is implemented. Implementation of competence-based education and training model show effectiveness of learning outcome achievement which is supported by systematic and correlation between components. Application of competence-based education and training model for management team of BOS funds in Purwakarta Regency is conducted effectively after monitoring and evaluation process on the implementation of training model development. Therefore, the development of training model provide positive effects on improvement of BOS funds manager team competence as it has been inventoried in the needs assessment.

Highlights

  • Accountability of an education financing management implementation is an absolute thing achieved by school financial managers

  • One of the outputs of BOS funds management implementation is by stating an accountable financial reporting of BOS management results by Audit Board of the Republic of Indonesia

  • The reason for choosing the Education Office of Purwakarta Regency is because this institution has a central role in developing the competence of the BOS fund management team at the school level

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Summary

Introduction

Accountability of an education financing management implementation is an absolute thing achieved by school financial managers. Based on results of preliminary studies, there has been a gap between training conducted by Education Office of Purwakarta Regency and effects of the training on results of BOS funds management implementation by school parties. Based on results of the study in Education Office of Purwakarta Regency as the training organizer, there is information stating that education and training is not conducted effectively and efficiently. The education and training only has focus on socialization of technical instructions on implementation of BOS funds management by management team and school parties. The training is given by the absence of practice or simulation as the follow-up concerning financial reporting This leads to many obstacles found out by BOS funds management team in Purwakarta Regency in terms of planning, implementation and reporting of BOS funds. Such condition drives the Education Office of Purwakarta Regency to develop a training model which can develop competence of BOS funds management team in the BOS management system

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