EVALUASI PENERAPAN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP EFEKTIVITAS PROGRAM MAKAN BERGIZI GRATIS (MBG) PADA DAPUR SPPG AR-RAUDLAH KARANGPRING SUKORAMBI JEMBER

Muchlis, Kamilatur Rodliyah (2026) EVALUASI PENERAPAN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP EFEKTIVITAS PROGRAM MAKAN BERGIZI GRATIS (MBG) PADA DAPUR SPPG AR-RAUDLAH KARANGPRING SUKORAMBI JEMBER. Undergraduate thesis, Universitas Islam Kiai Haji Achmad Siddiq Jember.

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Abstract

This study aims to evaluate the implementation of accountability and transparency in financial management and its impact on the effectiveness of the Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) at the SPPG Ar-Raudlah Kitchen, Karangpring, Sukorambi, Jember. The research uses a qualitative descriptive approach with a case study design. Data were collected through observation, interviews, and documentation involving key informants such as program managers, accountants, field assistants, school representatives, and program beneficiaries. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data validity was ensured using source and technique triangulation.
The findings show that financial accountability at the SPPG Ar-Raudlah Kitchen has been implemented adequately at the administrative level, reflected in routine cash-based recording, structured financial reporting, and internal supervision. However, discrepancies between budget planning and actual realization still occur due to fluctuating raw material prices and operational constraints. Transparency has been implemented through the publication of menus, nutritional content, and budget information via social media and coordination meetings with schools. Nevertheless, access to detailed financial reports remains limited to internal stakeholders. These conditions contribute to the effectiveness of the MBG program, as indicated by consistent meal distribution, appropriate targeting of beneficiaries, acceptable meal quality, and positive perceptions from students, although several operational challenges still need improvement.

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