Digital Financial Management Systems and Transparency Outcomes: A Case Study of ARKAS Implementation in BOS Fund Administration
DOI:
https://doi.org/10.59784/glosains.v6i2.617Keywords:
ARKAS application, transparency BOS, school fund managementAbstract
Background: Transparency in the management of School Operational Assistance (BOS) funds is a critical issue in improving accountability and governance in educational institutions. The Indonesian government has introduced the School Activity Budget Plan Application (ARKAS) as a digital tool to support transparent and accountable financial management at the school level.
Aims: This study aims to examine the effectiveness of the ARKAS application in enhancing transparency in the utilization of BOS funds at SMP Khas Kempek Cirebon.
Methods: This research employed a quantitative approach. Data were collected through questionnaires, document analysis, and administrative records involving relevant school stakeholders. Statistical analyses were conducted, including validity and reliability tests, classical assumption testing, and simple linear regression to assess the relationship between ARKAS usage and BOS fund transparency.
Result: The findings indicate that the implementation of ARKAS has a significant and positive effect on BOS fund transparency. The application facilitates systematic budgeting, accurate reporting, and improved access to financial information, thereby strengthening accountability and stakeholder trust.
Conclusion: The ARKAS application plays an important role in improving transparency in BOS fund management. Integrating ARKAS into school financial systems is recommended to enhance governance practices. Future studies are encouraged to examine its long-term impacts and applicability in broader educational contexts
References
Amelinda, D., Asbari, M., & Hadisah. (2023). Transformasi Pendidikan PAUD dan Kesetaraan: Akselerasi Peningkatan dan Pendanaan. Journal of Information Systems and Management (JISMA), 2(6 SE-Articles), 13–17. https://doi.org/10.4444/jisma.v2i6.635
Arismun, A., Rusdiana, R., Deriyanto, D., & Hidayati, M. N. (2023). Analisis Pengelolaan Dana Bantuan Operasional Sekolah di SMP Negeri 2 Bandar Lampung. CENDEKIA: Jurnal Ilmu Pengetahuan, 2(4), 330–336. https://doi.org/10.51878/cendekia.v2i4.1789
Dewi, Y. P., & Devitra, J. (2021). Sistem Informasi Manajemen Dana Bantuan Operasional Sekolah (BOS) Pada SMK Negeri 1 Kota Jambi. Jurnal Manajemen Sistem Informasi, 6(4 SE-Artikel), 653–668. https://doi.org/10.33998/jurnalmanajemensisteminformasi.2021.6.4.1153
Doke, M., Ansar, A., & Suking, A. (2023). Peningkatan Kemampuan Pengelolaan Keuangan Sekolah Dasar Melalui Pelatihan Aplikasi RKAS Di Gugus Varigata Kabupaten Gorontalo Utara. Innovative: Journal Of Social Science Research, 3(2), 8920–8930. https://doi.org/10.31004/innovative.v3i2.1462
Ilham, M., & Majid, B. A. (2023). The Use of Arkas Application: A Discourse on Solutions to Achieve Transparency and Accountability in the Management of School Operational Assistance Funds. Al-Fikru: Jurnal Ilmiah, 17(1 SE-Article), 127–138. https://doi.org/10.51672/alfikru.v17i1.183
Lestari, W., Mursalim, M., & Nurwana, A. (2023). Pengaruh Aplikasi Rencana Kegiatan Anggaran Sekolah ( ARKAS ) Dan Aplikasi Sistem Informasi Manajemen Bos Terhadap Akuntabilitas Pelaporan Keuangan Dana BOS di Kota Makassar. Journal on Education, 5(4), 13139–13152.
Marliza, N., Rusli, Z., & Othman, L. (2023). Kinerja Pengelola Dana Bos Di Sekolah Menengah Pertama (SMP) Kecamatan Rambah Kabupaten Rokan Hulu. Innovative: Journal Of Social Science Research, 3(2), 14313–14322. https://doi.org/10.31004/innovative.v3i2.2056
Marwiyah, S., Puspita, R. C., & Junaidi, T. (2024). Implementation of Mayor Regulations of Probolinggo Number 20 of 2021 concerning the School Budget Activity Plan Application Program ( ARKAS ) at the Education and Culture Service. JISIP: Jurnal Ilmu Sosial Dan Pendidikan, 8(1), 465–475. https://doi.org/dx.doi.org/10.58258/jisip.v8i1.6300
Nurrochman, T., Muhammad, F., Harsono, H., & Suyatmini, S. (2023). Pengelolaan Dana Bantuan Operasional Sekolah Di Sekolah Dasar Negeri. Munaddhomah: Jurnal Manajemen Pendidikan Islam, 4(1), 60–70. https://doi.org/10.31538/munaddhomah.v4i1.331
Oktavia, D., & Trihantoyo, S. (2023). Pengelolaan Dana Bantuan Operasional Sekolah ( BOS ) di SDN Tambaksari I. Journal on Education, 5(4), 16371– 16378.
Permata, I. Y., & Mustoffa, A. F. (2023). Implementasi Akuntabilitas dan Transparansi Pengelolaan Dana Bos terhadap RKAS SMP Sunan Kalijaga. BALANCE: Economic, Business, Management and Accounting Journal, 20(2), 124. https://doi.org/10.30651/blc.v20i2.18220
Prihanarko, A., Hidayati, D., & Dahlan, U. A. (2023). Pemanfaatan Sistem Informasi Pada Manajemen Pembiayaan Sekolah. Manajemen Pendidikan, 18(1), 71–82. https://doi.org/10.23917/jmp.v18i1.21316
Suwardi, S., Sudirman, S., Fahruddin, F., Asrin, A., & Makki, M. (2023). Pengorganisasian Anggaran Dalam Pengelolaan Dana Operasional Sekolah Pendampingan Di SMKN 2 Kuripan Lombok Barat. JPAP (Jurnal Praktisi Administrasi Pendidikan), 7(2), 60–63. https://doi.org/10.29303/jpap.v7i2.515
Suwarno, G., & Musafik, M. N. (2022). Implementasi Aplikasi RKAS Dalam Pengelolaan Bantuan Operasional Sekolah (Studi Kasus SDN 2 Bantengan dan SDS Muhamammadiyah Program Plus Tulunggagung). Otonomi, 22(2), 318–325. https://doi.org/doi.org/10.32503/otonomi.v22i2.3010
Ulmadevi, U., Hanani, S., Junaidi, J., Zakir, A. El, & Ridha, A. (2024). Analisis Pembiayaan Pendidikan di Taman Kanak-Kanak menurut Pemikiran Karl Marx. Jurnal Basicedu, 7(6 SE-Articles), 4057–4064. https://doi.org/10.31004/basicedu.v7i6.6719
Waluyo, T., . H., & . S. (2023). Transparansi Penggunaan Dana Bos di Sekolah Dasar Islam Terpadu Muhammadiyah. Munaddhomah: Jurnal Manajemen
Pendidikan Islam, 4(1), 28–37. https://doi.org/10.31538/munaddhomah.v4i1.316
Yulyanti, Y., Rakib, M., & Rahman, N. (2022). Pengaruh Aplikasi Rencana Kerja Anggaran Sekolah Terhadap Akuntabilitas Dan Transparansi Dana Bos. JURNAL PAJAR (Pendidikan Dan Pengajaran), 6(1), 251–259. https://doi.org/10.33578/pjr.v6i1.8673.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Mubarok Fatahillah, Husnul Hafidhoh
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International.
Authors who publish with this journal agree to the following terms:
- 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 (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
