Implementation Of Accounting Information Systems And Accountability For Bos Regular Funds

Authors

  • Nurul Farida Institut Teknologi dan Bisnis Asia Malang
  • Mulyaningtyas Institut Teknologi dan Bisnis Asia Malang

DOI:

https://doi.org/10.51289/peta.v9i1.748

Keywords:

Accountability, Accounting Information Systems, Cash Receipts, Cash Expenditures, School Operational Assistance

Abstract

This study aims to find out and evaluate whether the Implementation of Accounting Information Systems and Accountability for Regular School Operational Assistance (BOS) at SMP Plus Hidayatul Mubtadiin Singosari is by "Regulation of the Minister of Education, Culture, Research and Technology of the Republic of Indonesia number 2 of 2022" concerning Technical Instructions BOSS. The analysis tool uses a qualitative descriptive method. The research shows that the implementation of accounting information systems and accountability for regular BOS funds at SMP Plus Hidayatul Mubtadiin in 2022 has worked well according to the Regulations of the Minister of Education, Culture, Research, and Technology of the Republic of Indonesia. However, there are still some areas for improvement, such as a lack of parental involvement in students in the BOS financial management process, delays in the disbursement of funds, and the existence of multiple roles related to the responsibilities of the Treasurer.

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Published

31-01-2024

How to Cite

Nurul Farida and Mulyaningtyas (2024) “Implementation Of Accounting Information Systems And Accountability For Bos Regular Funds”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 9(1), pp. 55–67. doi: 10.51289/peta.v9i1.748.