PERANAN AUDIT DALAM PENGUNGKAPAN KECURANGAN (FRAUD) DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI KABUPATEN SUMBAWA

Abstract

This study aims to examine the role of auditing in uncovering fraud in the management of School Operational Assistance (BOS) funds in Sumbawa District. This research employed a descriptive research design. The data analyzed in this study were qualitative data obtained directly from primary sources. The primary informants were auditors from the Inspectorate of Sumbawa District. Data were collected through interviews. Data analysis employed the qualitative analysis technique developed by Miles and Huberman, consisting of data reduction, data display, and conclusion drawing/verification. Based on the findings of the study, it can be concluded that auditing plays an important role in uncovering indications of fraud in the management of BOS funds in Sumbawa District. Auditing serves as an instrument for detecting, examining, and disclosing indications of fraud, as well as preventing irregularities and improving the governance of BOS funds. These roles are carried out through document examination, cash inspection, clarification with school personnel, evidence collection, and physical verification of activities and projects financed by BOS funds. Such procedures enable auditors to identify irregularities that may not always be apparent from administrative accountability reports. Therefore, stronger and more comprehensive audit procedures can reduce opportunities for the misuse of funds and enhance the capacity of local governments to ensure transparency and accountability in the management of BOS funds in Sumbawa District.