PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA OPERASIONAL SEKOLAH (BOS) TERHADAP PEMELIHARAAN SARANA PRASARANA (Studi Kasus : SDN di Kecamatan Cibitung Kabupaten Sukabumi)

Nita hermawati ( 1430611026 ) university muhammadiyah sukabumi.The influence of accountability and transparency in the management of funds of bos on the quality of the facilities and infrastructures ( study cases in sdn se cibitung kabupaten sukabumi ), (mentor Ismet Ismatullah, S,E , M.ak. , CTA, Rima Purwanti, S.E. , M.M.) Research aims to understand the influence of accountability and transparency in the management of funds of bos on the quality of the facilities and infrastructures.An independent variable in this research is kompotensi accountability and transparency in the management of funds of bos.Dependent variable in this research is the quality of the infrastructure. Research methods that were used with the approach is quantitative assosiatif.An instrument the collection of the data used was observation and of the questionnaire was with sekala the ordinal of type likert, population in this research is 3 schools that where 1 cidahu, negei elementary school principal 2 cidahu, sdn land sdn pamoyanan land while samples for this is 63 people, researchers the school principal, the school principal teachers, the school and parents.Sample collection technique used in researchers this is nonprobability the sampling method of sampling technique with saturated. The results of an examiner use softwere spss 24 for window in persial akunttabilitas showed that it has some positive effects and kulitas significantly to ensure transparency in the management of infrastructure and school operational funds have had a positive impact and significant on the quality of the facilities and infrastructures.The results of an examiner in simutlan showed accountability and transparency in the management of funds of bos together or simultaneous influenced the quality of the infrastructure