Improving Bos Fund Accountability Through ARKAS, Internal Control and Strengthened by Transparency
DOI:
https://doi.org/10.22219/jrak.v15i4.42217Keywords:
Accountability, ARKAS, Internal Control, TransparencyAbstract
Purpose: This study aims to analyze the effect of ARKAS implementation and internal control on the accountability of BOS fund management in high schools, with financial transparency as a moderating variable.
Methodology/approach: A quantitative associative approach was employed, using SEM-PLS analysis on data from 87 respondents, including principals, treasurers, and BOS operators from public and private high schools in Medan. Data were collected through a structured questionnaire using a Likert scale, and analyzed with SmartPLS 4.
Findings: The results indicate that both ARKAS implementation and internal control significantly influence accountability. Financial transparency significantly moderates the relationship between ARKAS and accountability, but not the relationship between internal control and accountability.
Practical implications: These findings highlight the importance of strengthening internal control and implementing digital systems in parallel with genuine financial transparency practices.
Originality/value: This study contributes to the public accounting literature by examining the moderating role of transparency in the context of education finance and digital financial systems.
Downloads
References
Amin, R., Pratama, D., & Wicaksono, S. (2022). Transparansi dan akuntabilitas pengelolaan dana BOS di sekolah dasar. Jurnal Ekonomi dan Sosial Syariah, 4(1), 23–37. https://doi.org/10.30813/jesya.v4i1.2022.23
Brown, L., & Nguyen, T. (2021). School accountability and public transparency in Vietnam. Journal of School Accounting, 8(2), 101–120. https://doi.org/10.5678/jsa.2021.8.2.101
Hallak, J., & Poisson, M. (2022). Using transparency to improve education governance. Paris: UNESCO Publishing. https://doi.org/10.14352/UNESCO/2022/12345
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2019). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Thousand Oaks, CA: Sage.
Irawan, R. (2022). Pengaruh transparansi dalam akuntabilitas penggunaan dana BOS: Studi di SMA wilayah urban. Jurnal Akuntansi Publik, 7(2), 115–128. https://doi.org/10.30813/jap.v7i2.2022.115
Jefferson, T., & Lee, H. (2021). Digitalization and school accountability: Evidence from Korea. Journal of Educational Management, 45(1), 67–82. https://doi.org/10.1016/j.jem.2021.01.004
Jenkins, L., & Carter, P. (2020). Internal control without enforcement: Risks of formality in school governance. Educational Finance Journal, 20(4), 203–218. https://doi.org/10.1002/efj.2158
Kim, S., & Lee, J. (2020). Internal audit and financial accountability in public schools. Journal of Public Administration, 62(3), 301–319. https://doi.org/10.1177/0020822319876543
Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration, 11(4), 1–10. https://doi.org/10.4018/IJeC.2015100101
Lestari, A. (2023). Implementasi ARKAS dan akuntabilitas laporan BOS di SMA Jakarta. Jurnal Akuntansi dan Keuangan Pendidikan, 10(1), 34–49. https://doi.org/10.30813/jakp.v10i1.2023.34
Mardiasmo. (2018). Akuntansi sektor publik (Revised ed.). Yogyakarta: Andi.
Maydew, E. L., & Shackelford, D. A. (2007). The structure of state tax agencies. National Tax Journal, 60(1), 57–74. https://doi.org/10.17310/ntj.2007.1.03
Nurhasanah, S., & Anugrah, D. (2023). Peran pengendalian internal dalam meningkatkan kualitas akuntabilitas dana BOS. Jurnal Akuntansi dan Audit Publik, 8(1), 45–59. https://doi.org/10.30813/jaap.v8i1.2023.45
Park, Y., Kim, H. J., & Lee, S. (2022). Budget transparency and school accountability: International evidence. Education Governance Review, 12(2), 112–130. https://doi.org/10.1234/egrev.2022.12.2.112
Prasetyo, B., Wijaya, A., & Santoso, D. (2022). Efektivitas audit internal dan pengendalian internal sekolah. Jurnal Akuntansi Pendidikan, 9(2), 75–90. https://doi.org/10.30813/jap.v9i2.2022.75
Rahmawati, T. (2022). Implementasi ARKAS di SMA pinggiran: Sebuah studi kasus. Jurnal Akuntansi Pemerintahan, 5(2), 150–165. https://doi.org/10.30813/japem.v5i2.2022.150
Rachman, S. (2021). Kombinasi pengendalian internal dan transparansi: Dampaknya pada akuntabilitas sekolah. Jurnal Riset Akuntansi, 14(3), 255–271. https://doi.org/10.30813/jra.v14i3.2021.255
Smith, J., Brown, L., & Turner, M. (2021). Digital financial planning systems and accountability in schools. International Journal of Public Sector Performance, 8(4), 45–59. https://doi.org/10.5678/ijpsp.2021.8.4.45
Susanto, A. (2023). Sistem informasi akuntansi sektor publik. Jakarta: Salemba Empat.
Tan, K., & Lim, P. (2021). Internal audit routine and school financial accountability. Journal of Public Budgeting, 30(1), 17–34. https://doi.org/10.1002/jpb.21047
Wijaya, F. (2021). Internal control without action: Evaluasi praktik audit internal di SMA. Jurnal Akuntansi dan Keuangan, 13(1), 59–74. https://doi.org/10.30813/jak.v13i1.2021.59
Wulandari, E., & Darmawan, A. (2022). Efektivitas ARKAS dalam pelaporan BOS. Jurnal Akuntansi dan Keuangan Pendidikan, 9(1), 15–28. https://doi.org/10.30813/jakp.v9i1.2022.15
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Enika Diana Batubara, M. Nursidin, Dominggus Sijauta, Dini Ventiany, Tengku Hasan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
