Analysis Of Accounting Information Systems In Managing Education Unit Operational Assistance Funds (Bosp) Using E-Rkas At Smp Negeri 12 Buru
DOI:
https://doi.org/10.24256/kharaj.v8i1.9608Keywords:
Accounting Information System, BOSP, e-RKAS, Accountability, Transparency.Abstract
This study aims to analyze the implementation of the Accounting Information System (AIS) in the Education Unit Operational Assistance (BOSP) fund management cycle at SMP Negeri 12 Buru, which includes the planning, implementation, and evaluation stages using the e-RKAS application. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies. The results show that the planning stage is carried out through the preparation of e-RKAS based on the results of the School Self-Evaluation (EDS) and the educational profile. In the implementation stage, fund management has integrated manual and digital bookkeeping systems through the ARKAS application in accordance with the regulations of the Minister of Education, Culture, Research, and Technology No. 63 of 2022. Evaluations are conducted periodically to ensure transparency and accountability to stakeholders. Although this digital system improves administrative efficiency, the main obstacles identified are limited human resource technological competency and the stability of internet infrastructure at the research location. This study recommends the need for ongoing training for the BOSP management team to optimize the system..
References
Adnyani, NKS, & Astawa, IP (2023). Evaluation of the Use of e-RKAS in School Financial Reporting.
Asyika, N., & Edwy, FM (2024). Analysis of the Effectiveness of the ARKAS Application in Distributing BOSP Funds.
Mulyono. (2015). Educational Administration and Organization Management. Yogyakarta: Ar-Ruzz Media.
Minister of Education, Culture, Research and Technology Regulation Number 63 of 2022 concerning Technical Instructions for the Management of Operational Assistance Funds for Educational Units.
Sujarweni, V. Wiratna. (2023). Accounting Information Systems. Yogyakarta: Pustaka Baru Press.
Ozdogru, M., Doguş, Y., & Akyurek, M. İ. (2025). The Mediating Role of the Principal–Teacher Relationship in Innovative School Leadership and Teacher Professional Learning According to Turkish Teachers’ Perceptions. Behavioral Sciences, 15(4). https://doi.org/10.3390/bs15040450
Pasangkayu, D. P. K. (2024). Laporan Kinerja Guru dan Supervisi Akademik Tahun 2024. https://www.scribd.com/document/911602286/Evaluasi-Hasil-Supervisi
Pratikto, E. J. (2025). Pengaruh Kepemimpinan Kepala Sekolah dengan Mediasi Motivasi Kerja Guru dalam Meningkatkan Kinerja Guru Sekolah Dasar Di Kecamatan Tengaran Kabupaten Semarang. 10(September), 244–255.
Ramadhoni, B., Paramita, A., & Rahmi, S. (2023). Human Resource Development and Motivation for Performance through Work Discipline of State Civil Apparatus. 2671–2678. https://doi.org/10.46254/au01.20220563
Rusydi, M. (2025). Empowering leadership and employee voice in Makassar’s state-owned enterprises. Acta Commercii, 25(1), 1–9. https://doi.org/10.4102/ac.v25i1.1415
Rusydi, M., Muhdar, H. M., & Djafar, F. (2025). Islamic Institution Management: How Transformational Leadership Affects Employee Creativity and Its Implications on Entrepreneurial Behaviour. Journal of Chinese Human Resources Management, 16(3), 85–102. https://doi.org/10.47297/wspchrmWSP2040-800505.20251603
Rusydi, M., Naidah, N., Arniati, A., Sulaiman, S., & Warda, W. (2024). The Impact Of Organizational Culture And Human Resource Development Practice on Knowledge Transfer Performance Through The Mediation of Knowledge Assets. 10(2), 746–756.
Safrida, R., Besar, A., & Besar, A. (2025). Kepemimpinan Kepala Sekolah dalam Meningkatkan Kinerja Guru di Sekolah Dasar ( SD ) Negeri Garot Aceh Besar. 11(April), 110–114.
Samsudin. (2015). Manajemen Sumber Daya Manusia (p. 7). Pustaka setia.
Sari, D. P. (2025). Pengaruh Kepemimpinan Kepala Sekolah dan Lingkungan Kerja terhadap Kinerja Guru dengan Motivasi Kerja sebagai Variabel Intervening di SMP Negeri 1 Surakarta. Jurnal Manajemen Pendidikan, 8(2), 210–220.
Sariakin, S., Yeni, M., Usman, M. Bin, Mare, A. S., Munzir, M., & Saleh, M. (2025). Fostering a productive educational environment: the roles of leadership, management practices, and teacher motivation. Frontiers in Education, 10(February). https://doi.org/10.3389/feduc.2025.1499064
Sinambela, L. P. (2021). Metodologi Penelitian Kuantitatif. Graha Ilmu.
Siswanto. (2010). Pengantar manajemen. PT Bumi Aksara.
Sliwka, A., Klopsch, B., Beigel, J., & Tung, L. (2024). Transformational leadership for deeper learning: shaping innovative school practices for enhanced learning. Journal of Educational Administration, 62(1), 103–121. https://doi.org/10.1108/JEA-03-2023-0049
Sugiyono. (2022). Metode Penelitian Pendidikan: Pendekatan Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suhardi. (2023). Metodologi penelitian: Konsep dan aplikasi dalam penelitian ilmiah. Deepublish.
Sunarti, C. (2021). Analisis Gaya Kepemimpinan Kepala Sekolah Dalam Meningkatkan Kinerja Pendidik Smk Negeri 1 Palasah Kabupaten Majalengka. Jurnal Dialogika Manajemen Dan Administrasi, 2(02), 85–98. https://doi.org/10.31949/dialogika.v2i02.2179
Sunyoto, D. (2015). Penelitian Sumber Daya Manusia (p. 57). Buku seru.
Syanan, V. A., & Magdalena, P. (2023). Pengaruh Budaya Organisasi dan Disiplin Kerja terhadap Kinerja Karyawan dengan Komitmen Organisasi Sebagai Variabel Intervening (Studi Pada Kantor Kecamatan Bojongsari, Kota Depok, Jawa Barat). Equilibrium Point : Jurnal Manajemen dan Bisnis, 6(2), 37–49. https://doi.org/10.46975/ebp.v6i2.489
Viona, D. R., & Begawati, N. (2023). Pengaruh Disiplin dan Lingkungan Kerja Terhadap Kinerja Karyawan Hotel Ranah Bundo Padang. Ekasakti Matua Jurnal Manajemen, 1(2), 104–111. https://doi.org/10.31933/emjm.v1i2.826
Windiawan, W., Hartinah, S., & Habibi, B. (2024). Pengaruh Kepemimpinan Transformasional dan Motivasi Kerja Kepala Sekolah terhadap Kinerja Guru di SD. Journal of Education Research, 5(3), 2892–2903. https://doi.org/10.37985/jer.v5i3.1387
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Trisna Prasetyaningrum, Christina Sososutiksno, Dwi Haryanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
