The Effect Of The Implementation Of Good School Governance (GSG), The Quality Of Human Resources And The Internal Control System On Fraud Prevention In The Management Of School Operational Assistance Funds (BOS)

Nanda Akhsanu Nadia; Rindu Rika Gamayuni; Fitra Dharma

Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia

Research Article

The Effect Of The Implementation Of Good School Governance (GSG), The Quality Of Human Resources And The Internal Control System On Fraud Prevention In The Management Of School Operational Assistance Funds (BOS)

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@INPROCEEDINGS{10.4108/eai.13-9-2023.2341206,
    author={Nanda Akhsanu  Nadia and Rindu Rika  Gamayuni and Fitra  Dharma},
    title={The Effect Of The Implementation Of Good School Governance (GSG), The Quality Of Human Resources And The Internal Control System On Fraud Prevention In The Management Of School Operational Assistance Funds (BOS)},
    proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia},
    publisher={EAI},
    proceedings_a={ICEBE},
    year={2023},
    month={12},
    keywords={good school governance; fraud prevention},
    doi={10.4108/eai.13-9-2023.2341206}
}

Nanda Akhsanu Nadia
Rindu Rika Gamayuni
Fitra Dharma
Year: 2023
The Effect Of The Implementation Of Good School Governance (GSG), The Quality Of Human Resources And The Internal Control System On Fraud Prevention In The Management Of School Operational Assistance Funds (BOS)
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341206

Nanda Akhsanu Nadia¹^,*, Rindu Rika Gamayuni¹, Fitra Dharma¹

1: Universitas Lampung

*Contact email: nadianandaakhsanu@gmail.com

Abstract

This study aims to determine empirically related to the influence of the implementation of Good School Governance (GSG), the quality of human resources, and the internal control system on fraud prevention in managing BOS funds. This type of research is quantitative research with theory testing through measuring research variables with numbers and conducting data analysis with statistical procedures. The population in this study is all Public and Private Madrasah Ibtidaiyah in Lampung Province with resource persons namely the Head of Madrasah, Operator, Treasurer, and Chairman of the Committee of all Public and Private Madrasah Ibtidaiyah in Lampung Province totaling 3,088 people. The technique in sampling is purposive sampling. The sample in this study was all Madrasah Ibtidaiyah Negeri in Lampung Province as many as 180 people including the Head of Madrasah, Operator, Treasurer, and Chairman of MIN Committee throughout Lampung Province

Keywords: good school governance; fraud prevention

Published: 2023-12-12
Publisher: EAI

: http://dx.doi.org/10.4108/eai.13-9-2023.2341206