{"id":"https://openalex.org/W7224468516","doi":"https://doi.org/10.62710/63j84m88","title":"Analisis Penerapan Prosedur Oleh Dinas Pendidikan Dalam Pelaksanaan Dana Bos di Kabupaten Toraja Utara","display_name":"Analisis Penerapan Prosedur Oleh Dinas Pendidikan Dalam Pelaksanaan Dana Bos di Kabupaten Toraja Utara","publication_year":2026,"publication_date":"2026-10-29","ids":{"openalex":"https://openalex.org/W7224468516","doi":"https://doi.org/10.62710/63j84m88"},"language":"en","primary_location":{"id":"doi:10.62710/63j84m88","doi":"https://doi.org/10.62710/63j84m88","is_oa":true,"landing_page_url":"https://doi.org/10.62710/63j84m88","pdf_url":"https://teewanjournal.com/index.php/peng/article/download/4854/3499","source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PENG: Jurnal Ekonomi dan Manajemen","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://teewanjournal.com/index.php/peng/article/download/4854/3499","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160087275","display_name":"Cindy Amelia Tandililing","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210130201","display_name":"Universitas Kristen Indonesia Paulus","ror":"https://ror.org/02fm1my09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130201"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Cindy Amelia Tandililing","raw_affiliation_strings":["Universitas Kristen Indonesia Paulus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Indonesia Paulus","institution_ids":["https://openalex.org/I4210130201"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5005516674","display_name":"Sita Yubelina Sabandar","orcid":"https://orcid.org/0000-0001-5136-0741","observed_orcids":["https://orcid.org/0000-0001-5136-0741"]},"institutions":[{"id":"https://openalex.org/I4210130201","display_name":"Universitas Kristen Indonesia Paulus","ror":"https://ror.org/02fm1my09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210130201"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sita Yubelina Sabandar","raw_affiliation_strings":["Universitas Kristen Indonesia Paulus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Kristen Indonesia Paulus","institution_ids":["https://openalex.org/I4210130201"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210130201"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.9220979,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"4","first_page":"3116","last_page":"3133"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"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/T12687","display_name":"Public Administration in Developing Nations","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"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/T13285","display_name":"Local Governance and Development","score":0.13699999451637268,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.032600000500679016,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/school-operational-assistance-bos-funds","display_name":"School Operational Assistance (BOS) funds","score":0.8960000276565552},{"id":"https://openalex.org/keywords/government-accountability","display_name":"government accountability","score":0.6740000247955322},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.8090000152587891},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.6700000166893005},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.6359999775886536},{"id":"https://openalex.org/keywords/good-governance","display_name":"good governance","score":0.9919999837875366},{"id":"https://openalex.org/keywords/budget-constraints","display_name":"budget constraints","score":0.7390000224113464},{"id":"https://openalex.org/keywords/north-toraja-regency","display_name":"North Toraja Regency","score":0.9369999766349792}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7591000199317932},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6481000185012817},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.593999981880188},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5112000107765198},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.48330000042915344},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42660000920295715},{"id":"https://openalex.org/C25032326","wikidata":"https://www.wikidata.org/wiki/Q185467","display_name":"Socialization","level":2,"score":0.4259999990463257},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.42160001397132874},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.3910999894142151},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.35910001397132874},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.33629998564720154},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.31940001249313354},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.3124000132083893},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.30820000171661377},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.3068999946117401},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.30169999599456787},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.29809999465942383},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.2849999964237213},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.28380000591278076},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.27720001339912415},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.26759999990463257},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.26269999146461487},{"id":"https://openalex.org/C3018587665","wikidata":"https://www.wikidata.org/wiki/Q7268696","display_name":"Qualitative analysis","level":3,"score":0.2624000012874603},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.25049999356269836},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.25}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.62710/63j84m88","doi":"https://doi.org/10.62710/63j84m88","is_oa":true,"landing_page_url":"https://doi.org/10.62710/63j84m88","pdf_url":"https://teewanjournal.com/index.php/peng/article/download/4854/3499","source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PENG: Jurnal Ekonomi dan Manajemen","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.teewanjournal.com:article/4854","doi":null,"is_oa":true,"landing_page_url":"https://teewanjournal.com/index.php/peng/article/view/4854","pdf_url":null,"source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.62710/d2en8x34","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.62710/63j84m88","doi":"https://doi.org/10.62710/63j84m88","is_oa":true,"landing_page_url":"https://doi.org/10.62710/63j84m88","pdf_url":"https://teewanjournal.com/index.php/peng/article/download/4854/3499","source":{"id":"https://openalex.org/S5407052745","display_name":"PENG Jurnal Ekonomi dan Manajemen","issn_l":"3048-3573","issn":["3048-3573","3063-4989"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"PENG: Jurnal Ekonomi dan Manajemen","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.8278999924659729},{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8046000003814697}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224468516.pdf","grobid_xml":"https://content.openalex.org/works/W7224468516.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W3150173071","https://openalex.org/W4312588294","https://openalex.org/W4319959934","https://openalex.org/W4388536648","https://openalex.org/W4402013548","https://openalex.org/W4406406119","https://openalex.org/W7110012770"],"related_works":["https://openalex.org/W4411296389","https://openalex.org/W7219903018","https://openalex.org/W4416722349","https://openalex.org/W7218627856","https://openalex.org/W7216973154","https://openalex.org/W7167427108","https://openalex.org/W7110012770","https://openalex.org/W4415564147","https://openalex.org/W4405939345","https://openalex.org/W7216505650"],"abstract_inverted_index":{"This":[0,62],"study":[1,63],"aims":[2],"to":[3,48,103,121],"analyze":[4],"the":[5,10,17,50,54,106,169,186,194],"implementation":[6,96],"of":[7,19,35,43,56,109,117,196],"procedures":[8,90,157],"by":[9,146],"North":[11],"Toraja":[12],"Regency":[13],"Education":[14,39],"Office":[15],"in":[16,31,148,190],"administration":[18],"School":[20],"Operational":[21],"Assistance":[22],"(BOS)":[23],"Funds":[24],"through":[25,82,162],"socialization,":[26],"monitoring,":[27],"guidance,":[28],"and":[29,37,60,73,80,111,128,142,160,166,175,193,205],"verification":[30,143],"accordance":[32],"with":[33],"Minister":[34],"Primary":[36],"Secondary":[38],"Regulation":[40],"No.":[41],"8":[42],"2025,":[44],"as":[45,47,178,180],"well":[46,179],"identify":[49],"associated":[51],"constraints":[52],"from":[53],"perspective":[55],"public":[57,152],"sector":[58,153],"accountability":[59,159],"transparency.":[61],"employed":[64],"a":[65,132,151],"descriptive":[66],"qualitative":[67],"approach":[68],"using":[69],"in-depth":[70],"interviews,":[71],"observation,":[72],"documentation.":[74],"The":[75,84],"data":[76],"were":[77],"analyzed":[78],"interactively":[79],"validated":[81],"triangulation.":[83],"findings":[85],"indicate":[86],"that":[87],"all":[88,140],"four":[89],"have":[91],"been":[92,99],"implemented,":[93],"but":[94],"their":[95,112],"has":[97,130,137],"not":[98,138],"fully":[100],"optimal":[101],"due":[102],"budget":[104,200],"constraints,":[105],"large":[107],"number":[108],"schools,":[110],"geographically":[113],"dispersed":[114],"locations,":[115],"some":[116],"which":[118],"are":[119,125],"difficult":[120],"access.":[122],"Socialization":[123],"activities":[124],"conducted":[126],"regularly,":[127],"guidance":[129],"had":[131],"positive":[133],"impact,":[134],"whereas":[135],"monitoring":[136,187],"reached":[139],"schools":[141],"remains":[144,209],"constrained":[145],"delays":[147],"reporting.":[149],"From":[150],"accounting":[154],"perspective,":[155],"these":[156],"support":[158,207],"transparency":[161],"orderly":[163],"financial":[164],"recording":[165],"reporting,":[167],"including":[168],"General":[170],"Cash":[171],"Book,":[172],"transaction":[173],"evidence,":[174],"account":[176],"codes,":[177],"information":[181],"disclosure.":[182],"They":[183],"also":[184],"reflect":[185],"mechanism":[188],"function":[189],"Agency":[191],"Theory":[192],"principles":[195],"Good":[197],"Governance.":[198],"Strengthening":[199],"allocation,":[201],"human":[202],"resource":[203],"capacity,":[204],"technology-based":[206],"systems":[208],"necessary.":[210]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-10-30T00:00:00"}