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All Journal Journal of Innovative and Creativity
Raudhatul Ullya
Universitas Muhammadiyah Aceh
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS SISTEM PENGENDALIAN INTERN DANA BOS (BANTUAN OPERASIONAL SEKOLAH) PADA SEKOLAH DASAR NEGERI BEURINGEN KECAMATAN PEUREULAK BARAT KABUPATEN ACEH TIMUR Raudhatul Ullya; Eva Susanti; Rusnaidi Rusnaidi
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.14560

Abstract

This research aims to analyze the Internal Control System (ICS) for the management of School Operational Assistance (BOS) funds at State Elementary School (SDN) Beuringen, West Pereulak District, East Aceh Regency, based on the COSO and SPIP frameworks. The study employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. The results indicate that the ICS has been implemented quite effectively, characterized by clear division of duties, routine risk assessment, proper transaction documentation, open communication, and internal monitoring. Although the ICS is deemed successful in supporting transparent and accountable BOS fund management, the research recommends the necessity of improving human resource capacity and the ability to rapidly adjust to regulatory changes to strengthen the system's future effectiveness.
Co-Authors Eva Susanti Rusnaidi