The Use of ARKAS Application in Management of School Operational Assistance Funds (BOS)
- 10.2991/assehr.k.210212.021How to use a DOI?
- accountability, planning, realization
This study aims to describe how the application of the school activity plan and budget is used in managing school operational assistance funds. This type of research is qualitative research. Data collection techniques with observation, interviews and documentation. The sample in this study were financial managers in schools. The results showed that in managing school financial funds, several steps were implemented: First, planning a budget for school activities involving the school development team. Second, the realization of the use of funds refers to the school budget activity plan that has been inputted through the Ministry of Education and Culture’s School Budget Activity Plan Application. The third is in spending through procurement information system applications in schools. Fourth, in reporting the use of funds first through the Ministry of Education and Culture’s School Budget Activity Plan Application. Fifth, all accountability reports for the use of funds are known and signed by the school committee. Recommendations for school finance managers are expected to accommodate the aspirations of all school members so that the use of finances can be more targeted.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Sakimin AU - Eka Prihatin PY - 2021 DA - 2021/02/12 TI - The Use of ARKAS Application in Management of School Operational Assistance Funds (BOS) BT - Proceedings of the 4th International Conference on Research of Educational Administration and Management (ICREAM 2020) PB - Atlantis Press SP - 105 EP - 108 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210212.021 DO - 10.2991/assehr.k.210212.021 ID - 2021 ER -