Proceeding Departemen Pedagogik Prodi PGSD

Abstrak
Compulsory Nine-Year Basic Education and the provision of greater access to community groups which have been less able to reach education services, such as the poor, people living in remote areas, or people with disabilities. One reason for the low participation in education, especially on the poor is the high cost of education both direct and indirect costs. BOS learners through basic education level to be freed from the burden of school operational costs. Finance and financing is one of the resources that directly support the effectiveness and efficiency of education management. It requires the school's ability to plan, implement, and evaluate and be accountable for the management of funds in a transparent manner to the public and the government. This research was conducted using qualitative descriptive method, and implemented in an elementary school in Bandung. Research shows that the school accountability is still inadequate and less reflects the value of honesty because there are still many needs that not fulfilled by BOS funds budget.