Nur Haliza Suarsih, Sania (2026) INOVASI APLIKASI RENCANA KEGIATAN DAN ANGGARAN SEKOLAH PADA KEMENTERIAN PENDIDIKAN DASAR DAN MENENGAH DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
The management of School Operational Assistance (BOS) funds requires a system that ensures transparency, accountability, effectiveness, and efficiency. To support this objective, the Ministry of Primary and Secondary Education developed the School Activity and Budget Plan Application (ARKAS) as a digital innovation to facilitate the planning, budgeting, administration, and reporting of BOS funds. However, its implementation continues to face several challenges, including limited human resource competencies, frequent regulatory changes, and inadequate internet infrastructure. This study aims to analyze the innovation of ARKAS, evaluate its effectiveness, and examine stakeholders' perceptions regarding its benefits and implementation challenges. This study employed a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observations, documentation, literature review, and regulatory analysis. Informants were selected using purposive sampling and consisted of officials from the Ministry of Primary and Secondary Education, school principals, BOS treasurers, and ARKAS operators. Data were analyzed using the Miles and Huberman model. The findings indicate that ARKAS has improved the governance of BOS funds by providing a more integrated, transparent, accountable, effective, and efficient financial management system. Its integration with Dapodik, BOS Online, and SIPLah simplifies budgeting, financial reporting, and real-time monitoring. Nevertheless, implementation challenges remain, particularly related to users' competencies and technical constraints. Therefore, continuous training, technical assistance, system enhancement, and stronger information technology infrastructure are essential to optimize the implementation of ARKAS and support sustainable, transparent, and accountable BOS fund management.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Fauziah, Neneng 0429056901 |
| Keywords / Kata Kunci: | Keywords: School Operational Assistance, Digital Innovation, Effectiveness. |
| Subjects: | Pelayanan |
| Faculty: | Fakultas Ilmu Sosial dan Ilmu Politik > Ilmu Administrasi Negara S1 |
| Depositing User: | Miss Sania Nur Haliza |
| Date Deposited: | 06 Aug 2026 07:03 |
| Last Modified: | 06 Aug 2026 07:03 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10448 |
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