PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PELATIHAN TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DENGAN AKUNTABILITAS SEBAGAI VARIABEL PEMEDIASI (Studi pada SMP N di Kabupaten Bantul)

This study aims to test the direct or indirect influence of human resource
competencies and training on the effectiveness of BOS fund management with
accountability as mediation.The research was conducted at 35 SMPN in Bantul.The
subjects in this study were the Principal, Treasurer, Vice Principal of Curriculum,
and Vice Principal of Student Affairs. With purposive sampling method, as many as
130 respondents participated in this study. Hypothesis testing is done with multiple
regression analysis and sobel test.This research successfully supports all research
hypotheses. The results showed that hr competency, training, and accountability have
a positive effect on the effectiveness of School Operational Assistance Fund
Management (BOS). Accountability was found to mediate the influence of Human
Resource Competencies and training on the Effectiveness of School Operational
Assistance Fund Management (BOS). Thus, accountability is a variable of pseudo
mediation (quasi mediator) in the relationship of Human Resource Competency and
training on the Effectiveness of School Operational Assistance Fund Management
(BOS). These findings imply the importance of quality of human resources and
training in improving accountability and ultimately improving the effectiveness of
School Operational Assistance Fund Management (BOS).