PENGARUH PENATAUSAHAAN DAN APLIKASI RKAS TERHADAP EFEKTIVITAS PENGELOLAAN DANA BOS SD DI DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN SRAGEN

Abstrak

The RKAS application system is currently being used by the Education and Culture
Office of Sragen Regency. The government formalized the School Activity Plan and
Budget Application (ARKAS) as the sole application for BOS fund management in a Joint
Circular Letter of the Minister of Home Affairs Number 907-6479-SJ and the Minister of
Education and Culture Number 7 of 2021 concerning Integration of Information Systems
for Management of School Operational Assistance Funds. This application was
developed to be able to adapt itself to existing technological developments. Version
changes that occur automatically also have an impact on HR competency imbalances.
The author's observation was carried out with the intention of finding out how the
administration and implementation of the RKAS affect the efficiency of managing the SD
BOS money used in the Reporting process for the RKAS application's School Activity
Plan and Budget (RKAS). Preparation of school activity plans and budgets, management
of cash budgeting planning, implementation and administration as well as digital
bookkeeping of school operational assistance funds will all be made easier by reporting
RKAS using the RKAS Application.This final project is written using a quantitative
descriptive observation approach. The author uses observation as a data collection
approach, using observations from surveys and research findings that have a tendency to
be generalized. The process used by the author in his observations included recording
administrative elements, the district management team supervising the use and reporting
of the RKAS Application from schools under their auspices, as well as increasing the
ability to understand and socialize the RKAS Application to the community. friends in the
school environment.From the findings of this observation, it can be concluded that the
two independent variables significantly influence how effectively public elementary
schools in Sragen Regency manage BOS funds in order to facilitate the preparation and
reporting of RKAS by schools.