Evaluation of Accounting Information System in the Management of School Operational Assistance Funds as an Internal Control Measure at SD Muhammadiyah 1 Taman
Evaluasi Sistem Informasi Akuntansi Pengelolaan Dana Bantuan Operasional Sekolah sebagai Upaya Pengendalian Internal di SD Muhammadiyah 1 Taman
DOI:
https://doi.org/10.21070/ups.9547Keywords:
Internal Control, Sistem InformasiAbstract
This study aims to evaluate the implementation of the Accounting Information System (AIS) in the management of School Operational Assistance (BOS) funds as part of internal control at SD Muhammadiyah 1 Taman. Using a qualitative descriptive approach, the research findings indicate that the budgeting, utilization, and reporting processes of BOS funds have been carried out systematically, transparently, and accountably in accordance with the Regulation of the Minister of Elementary and Secondary Education No. 8 of 2025. The implementation of the ARKAS and SIPLah applications supports real-time digital recording and reporting, although there are still challenges in terms of system integration and human resource capacity. The results of the study indicate that effective internal control is greatly influenced by data validity, staff competence, and the use of information technology in supporting efficient school financial governance.
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