IS IT TRANSPARENT AND ACCOUNTABLE, OR JUST STEAL THE PUBLIC ATTENTION?

This study aims to find out how the implementation of transparency carried by schools related financial reporting and BOS funds third parties analyse accounting system applied school Funds is compared provisions in accordance with Statement Financial Accounting Standards (ISAK) 35 technical guidelines imposed Ministry Education, Culture, Research, Technology. In this study, researchers conducted an analysis collecting data, compiling it. interpret data produce research conclusions. type descriptive qualitative through centralized interviews informants obtain accurate relevant data. The results show that Fund has been out, but statements made are still not ISAK