Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana BOS

Authors

  • Rieza Rosdiana

DOI:

https://doi.org/10.31000/competitive.v5i1.5032

Abstract

This research was conducted on the school operational assistance fund (BOS) at SD Negeri Cigalasar. This study aims to determine how the accounting information system for the receipt and expenditure of BOS funds is. The object of this research is the receipt and expenditure of BOS funds. Testing is done by looking at the facts in the field regarding the acceptance of the system and also the BOS fund contest. This study uses a descriptive method with a qualitative approach. The type of data collection is by observing, documenting and interviewing the treasurer, principal, and school committee. The results of the study indicate that the accounting information system has been running well, this can be seen from the reports and evidence of each transaction, and in accordance with the applicable BOS technical guidelines.

References

Ardana, Cenik, I, Dan Lukman, H. (2016). Sistem Informasi Akuntansi. Jakarta: Mitra Wacana Media.

Anam, Moh Khoirul, Dirvi Surya Abbas, and Lia Anggraini. "Meningkatkan Literasi Perbankan Syariah dengan mengembangkan aplikasi edukasi berbasis android." Dynamic Management Journal 4.1 (2020).

Diana, Anastasia Dan Setiawati, L. (2011). Sistem Informasi Akuntansi. Jakarta : Andi.

Endang Masitoh W., D. S. (2017). Evaluasi Sistem Informasi Akuntansi Atas Prosedur Penerimaan & Pengeluaran Dana Bantuan Operasional Sekolah (Bos) Pada Sekolah Menengah Pertama Negeri 2 Andong Boyolali. Jurnal Akuntansi Dan Pajak.

Ganesha, U. P. (2017). Evaluasi Sistem Informasi Akuntansi Atas Prosedur Penerimaan Dan Pengeluaran Kas Dana Program Informasi Pengendalian Internal Pada Sekolah Menengah Atas Negeri 1 Busungbiu Kabupaten Buleleng Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha E-Jo. 1.

Halik, A., Hidayati, N., & Amin, M. (2018). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Tahun 2017 Di Sma Islam Dempo Timur Pasarean Pamekasan. E-Jra, 08(Agustus), 96–108.

Herliana, C. L. (2018). Evaluasi Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Dana Bantuan Operasional Sekolah (Bos) Di Sma Pgri Puri Kabupaten Mojokerto. Prive: Jurnal Riset Akuntansi Dan Keuangan, 1(2), 98–104.

Kemendikbud. (2021). Https://Jdih.Kemdikbud.Go.Id.

Krismiaji. (2015). Sistem Informasi Akuntansi. Yogyakarta : Unit Penerbit.

Maknunah, J. (2015). Analisis Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada Lembaga Pendidikan. Jurnal Informatika Stiki.

Muda, Iskandar (2017). Sistem Informasi Akuntansi. Medan : Penerbit Madenatera.

Mulyadi. (2016). Sistem Akuntansi. Jakarta : Salemba Empat.

Peraturan Menteri Pendidikan Dan Kebudayaan Nomor 6 Tahun 2021 Tentang Petunjuk Teknis Pengelolaan Dana Bantuan Operasional Sekolah. (N.D.).

Pontoh, J., Ilat, V., & Manossoh, H. (2017). Analisis Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada Satuan Pendidikan Dasar Di Kota Kotamobagu. Jurnal Riset Akuntansi Dan Auditing “Goodwill,†8(2), 223–232. Https://Doi.Org/10.35800/Jjs.V8i2.18266

123

Downloads

Published

2021-01-06

Issue

Vol. 5 No. 1 (2021): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.