Optimalisasi Pengelolaan Dana BOS Melalui Penerapan Sistem Informasi Akuntansi di SMK Harapan Bangsa Tanjung Morawa

Sonia Utari

doi:10.64276/ams.v1i2.66

Authors

Sonia Utari Politeknik Unggul LP3M

DOI:

https://doi.org/10.64276/ams.v1i2.66

Keywords:

Dana BOS, Sistem Informasi Akuntansi, e-RKAS, Pengelolaan Keuangan Sekolah, SMK

Abstract

Penelitian ini bertujuan untuk mengevaluasi optimalisasi pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMK Harapan Bangsa Tanjung Morawa melalui penerapan sistem informasi akuntansi. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa meskipun sekolah telah menggunakan aplikasi e-RKAS (Rencana Kegiatan dan Anggaran Sekolah berbasis digital) untuk mendukung proses perencanaan dan pelaporan keuangan, implementasi sistem informasi akuntansi belum sepenuhnya dijalankan secara optimal. Pengelolaan dana BOS masih mengacu pada petunjuk teknis yang ditetapkan pemerintah, dengan proses manual yang masih dominan dalam pencatatan dan pelaporan. Keterlibatan tim manajemen BOS, dewan guru, komite sekolah, serta wali murid cukup aktif dalam perencanaan dan evaluasi. Pengeluaran dana BOS didominasi untuk gaji guru honorer dan kebutuhan operasional sekolah lainnya. Penelitian ini merekomendasikan perlunya peningkatan pemahaman dan pelatihan dalam pemanfaatan sistem informasi akuntansi digital guna meningkatkan efektivitas, transparansi, dan akuntabilitas pengelolaan dana BOS di tingkat sekolah.

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