ANALYSIS OF THE EFFECTIVENESS OF IMPLEMENTING ACCOUNTING INFORMATION SYSTEMS IN MANAGING SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS) AT AL KAUTSAR VOCATIONAL SCHOOL JOMBANG

Abstract

This research aims to describe the effectiveness of implementing an accounting information system in managing operational assistance funds (BOS) at Al Kautsar Jombang Vocational School in 2024. This research uses a qualitative descriptive approach. Interviews, observations and documentation as data collection. The findings of this research are (1) BOS fund planning at Al Kautsar Jombang Vocational School is the preparation of RKAS which is then entered into the ARKAS application or system; (2) BOS funds at Al Kautsar Jombang Vocational School, distribution of funds per semester, withdrawal of funds by the Treasurer and Principal, use of funds for non-personal activities. According to the BOS management team, bookkeeping is carried out by financial officers based on evidence and recorded in the general cash book in the ARKAS application or system; (3) Supervision is carried out internally and externally; (4) Fund reporting is carried out every semester.