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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Mutiara Ananda Tongku
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Governance Failure Dalam Pengelolaan Dana Bos: Perspektif Coso dan Fraud Triangle Mutiara Ananda Tongku; Saidun Hutasuhut; Chandra Situmeang
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 3 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Sep 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i3.1425

Abstract

In this study, the identification of relevant factors in aimed at increase the risk of BOS fund fraud and evaluate weaknesses in educational financial governance. This study employs a descriptive qualitative approach, utilizing a literature review method combined with content analysis of cases regarding the management of School Operational Assistance (BOS) funds. The analysis was conducted using COSO and fraud triangle components. The results indicate that weak internal control, low transparency, suboptimal internal audit, and centralization of authority in financial management are dominant factors that increase the risk of BOS fund fraud. Furthermore, weaknesses in the control environment, control activities, and monitoring activities result in ineffective early detection of irregularities. This study contributes through an integrative analysis based on COSO and the fraud triangle to understanding governance failure in BOS fund management. The implications of the research emphasize the importance of risk-based audits, effective internal controls, and the use of whistleblowing systems and data analytics
Co-Authors Saidun Hutasuhut Situmeang, Chandra