{"id":"https://openalex.org/W7124572192","doi":"https://doi.org/10.31004/jptam.v10i1.35946","title":"Pengelolaan Dana BOS dalam Perspektif Nilai-Nilai Pendidikan Islam","display_name":"Pengelolaan Dana BOS dalam Perspektif Nilai-Nilai Pendidikan Islam","publication_year":2026,"publication_date":"2026-01-15","ids":{"openalex":"https://openalex.org/W7124572192","doi":"https://doi.org/10.31004/jptam.v10i1.35946"},"language":"id","primary_location":{"id":"doi:10.31004/jptam.v10i1.35946","doi":"https://doi.org/10.31004/jptam.v10i1.35946","is_oa":true,"landing_page_url":"https://doi.org/10.31004/jptam.v10i1.35946","pdf_url":"https://jptam.org/index.php/jptam/article/download/35946/22881","source":{"id":"https://openalex.org/S4210203851","display_name":"Jurnal Pendidikan Tambusai","issn_l":"2614-3097","issn":["2614-3097","2614-6754"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315283","host_organization_name":"Universitas Pahlawan Tuanku Tambusai","host_organization_lineage":["https://openalex.org/P4310315283"],"host_organization_lineage_names":["Universitas Pahlawan Tuanku Tambusai"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pendidikan Tambusai","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jptam.org/index.php/jptam/article/download/35946/22881","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5123283019","display_name":"Amila Nurshalati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amila Nurshalati","raw_affiliation_strings":["Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar","institution_ids":["https://openalex.org/I4405255305"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116190331","display_name":"Muh. Mustakim Al qadri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muh. Al Qadri","raw_affiliation_strings":["Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar","institution_ids":["https://openalex.org/I4405255305"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5123253224","display_name":"Nurlina Nurlina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurlina Nurlina","raw_affiliation_strings":["Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar","institution_ids":["https://openalex.org/I4405255305"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110747706","display_name":"Andi Abdul Hamzah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405255305","display_name":"Universitas Islam Negeri Alauddin Makassar","ror":"https://ror.org/02vhd9c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255305"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andi Abdul Hamzah","raw_affiliation_strings":["Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pendidikan Agama Islam, Universitas Islam Negeri Alauddin Makassar","institution_ids":["https://openalex.org/I4405255305"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405255305"],"apc_list":null,"apc_paid":null,"fwci":5.1657,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.90658418,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"10","issue":"1","first_page":"661","last_page":"672"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12998","display_name":"Education and Islamic Studies","score":0.8090999722480774,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12998","display_name":"Education and Islamic Studies","score":0.8090999722480774,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.08250000327825546,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14449","display_name":"Education and Character Development","score":0.03909999877214432,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/school-operational-assistance-bos","display_name":"School Operational Assistance (BOS)","score":0.8299999833106995},{"id":"https://openalex.org/keywords/school-budgeting","display_name":"school budgeting","score":0.6290000081062317},{"id":"https://openalex.org/keywords/islamic-educational-values","display_name":"Islamic education values","score":0.8870000243186951},{"id":"https://openalex.org/keywords/islamic-ethics","display_name":"Islamic ethics","score":0.593999981880188},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.8840000033378601},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":1.0},{"id":"https://openalex.org/keywords/amanah","display_name":"amanah","score":0.7329999804496765},{"id":"https://openalex.org/keywords/justice","display_name":"justice","score":0.925000011920929},{"id":"https://openalex.org/keywords/honesty","display_name":"honesty","score":0.8149999976158142},{"id":"https://openalex.org/keywords/moral-responsibility","display_name":"moral responsibility","score":0.9800000190734863},{"id":"https://openalex.org/keywords/educational-welfare","display_name":"educational welfare","score":0.44999998807907104},{"id":"https://openalex.org/keywords/public-school-finance","display_name":"public school funding","score":0.39399999380111694}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.40070000290870667},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.30390000343322754},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.28040000796318054},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.20069999992847443},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.1979999989271164},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.19460000097751617},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.15039999783039093},{"id":"https://openalex.org/C2986160967","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business management","level":2,"score":0.1453000009059906},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.14069999754428864},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.13910000026226044}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31004/jptam.v10i1.35946","doi":"https://doi.org/10.31004/jptam.v10i1.35946","is_oa":true,"landing_page_url":"https://doi.org/10.31004/jptam.v10i1.35946","pdf_url":"https://jptam.org/index.php/jptam/article/download/35946/22881","source":{"id":"https://openalex.org/S4210203851","display_name":"Jurnal Pendidikan Tambusai","issn_l":"2614-3097","issn":["2614-3097","2614-6754"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315283","host_organization_name":"Universitas Pahlawan Tuanku Tambusai","host_organization_lineage":["https://openalex.org/P4310315283"],"host_organization_lineage_names":["Universitas Pahlawan Tuanku Tambusai"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pendidikan Tambusai","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31004/jptam.v10i1.35946","doi":"https://doi.org/10.31004/jptam.v10i1.35946","is_oa":true,"landing_page_url":"https://doi.org/10.31004/jptam.v10i1.35946","pdf_url":"https://jptam.org/index.php/jptam/article/download/35946/22881","source":{"id":"https://openalex.org/S4210203851","display_name":"Jurnal Pendidikan Tambusai","issn_l":"2614-3097","issn":["2614-3097","2614-6754"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315283","host_organization_name":"Universitas Pahlawan Tuanku Tambusai","host_organization_lineage":["https://openalex.org/P4310315283"],"host_organization_lineage_names":["Universitas Pahlawan Tuanku Tambusai"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pendidikan Tambusai","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.6164000034332275,"display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7124572192.pdf","grobid_xml":"https://content.openalex.org/works/W7124572192.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2566682492"],"related_works":["https://openalex.org/W4415371294","https://openalex.org/W7222775483","https://openalex.org/W7123359833","https://openalex.org/W2903408654","https://openalex.org/W7162257438","https://openalex.org/W7220406476","https://openalex.org/W4407140690","https://openalex.org/W2968792063","https://openalex.org/W4403855956","https://openalex.org/W4391937260"],"abstract_inverted_index":{"Penelitian":[0,43],"ini":[1,44],"mengkaji":[2],"pengelolaan":[3,40,77,114],"Dana":[4],"Bantuan":[5],"Operasional":[6],"Sekolah":[7],"(BOS)":[8],"dalam":[9,39],"perspektif":[10,91],"nilai-nilai":[11,111],"Pendidikan":[12],"Islam":[13,31],"dengan":[14,49],"tujuan":[15],"merumuskan":[16],"landasan":[17],"etis":[18,123],"bagi":[19],"tata":[20],"kelola":[21],"dana":[22,41,78,115],"pendidikan.":[23,128],"Permasalahan":[24],"penelitian":[25,59],"difokuskan":[26],"pada":[27,126],"bagaimana":[28],"prinsip-prinsip":[29],"spiritual":[30],"dapat":[32],"memperkuat":[33,106],"transparansi,":[34],"akuntabilitas,":[35],"dan":[36,57,88,97,124],"tanggung":[37,98],"jawab":[38,99],"BOS.":[42],"menggunakan":[45],"metode":[46],"studi":[47],"kepustakaan":[48],"menelaah":[50],"secara":[51,65],"sistematis":[52],"berbagai":[53],"buku,":[54],"artikel":[55],"jurnal,":[56],"hasil":[58],"terdahulu":[60],"yang":[61,71,105],"relevan.":[62],"Data":[63],"dianalisis":[64],"deskriptif-analitis":[66],"untuk":[67],"memperoleh":[68],"pemahaman":[69],"konseptual":[70],"komprehensif.":[72],"Hasil":[73],"kajian":[74],"menunjukkan":[75],"bahwa":[76],"BOS":[79,116],"menuntut":[80],"kepatuhan":[81],"terhadap":[82],"regulasi":[83],"serta":[84],"penerapan":[85],"prinsip":[86],"transparansi":[87],"akuntabilitas.":[89],"Dalam":[90],"Islam,":[92],"nilai":[93],"amanah,":[94],"keadilan,":[95],"kejujuran,":[96],"moral":[100],"berfungsi":[101],"sebagai":[102],"fondasi":[103],"normatif":[104],"integritas":[107],"pengelola":[108],"dana.":[109],"Integrasi":[110],"tersebut":[112],"menjadikan":[113],"tidak":[117],"hanya":[118],"bersifat":[119],"administratif,":[120],"tetapi":[121],"juga":[122],"berorientasi":[125],"kemaslahatan":[127]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-01-19T00:00:00"}