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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal of Artificial Intelligence and Digital Business
Kristin Arianti Nababan
UNIVERSITAS NEGERI MEDAN
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering

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ANALISIS LITERATUR KEBIJAKAN PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI INDONESIA: PERKEMBANGAN REGULASI, TANTANGAN IMPLEMENTASI, DAN PENGUATAN TATA KELOLA DIGITAL Inayah Suci Ramadhani; Ita Mariani Sitinjau; Kristin Arianti Nababan; Namira Putri Salsabila; Danny Ajar Baskoro
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.19094

Abstract

This study aims to analyze the development of the School Operational Assistance (BOS) fund management policy, identify challenges in its implementation, and examine the role of digitalization through the School Activity and Budget Plan Application (ARKAS) and the School Procurement Information System (SIPLah) in supporting financial accountability in schools. This study employed a literature review approach using a descriptive-qualitative method. Data were obtained from relevant academic articles and official documents and were analyzed thematically based on three main aspects: regulatory development, implementation challenges, and digitalization of financial governance. The findings indicate that the BOS policy has developed from an operational assistance program introduced in 2005 into a more structured and digitally supported School Operational Assistance Unit (BOSP) management system. However, its implementation continues to face challenges, including limited financial management competencies, low stakeholder participation, inadequate supervision, frequent regulatory changes, and disparities in digital infrastructure and literacy. ARKAS and SIPLah can support school financial planning, procurement, recording, and reporting in a more organized manner, but their effectiveness remains dependent on human resource capacity and adequate infrastructure. Therefore, strengthening the competence of financial managers, improving digital literacy, expanding digital infrastructure, and increasing participatory supervision are important steps to strengthen the effectiveness and accountability of BOS fund management.
Pengaruh Keunggulan Relatif terhadap Keputusan Adopsi Pembayaran Digital Qris pada Usaha Mikro dan Kecil Sumatera Utara Dengan Kepercayaan Digital Sebagai Variabel Moderasi Lisbet Hotmaria Lase; Dinda Bestari; Kristin Arianti Nababan; Namira Putri Salsabila; Ivo Selvia Agusti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.14140

Abstract

Penelitian ini bertujuan menganalisis pengaruh keunggulan relatif terhadap keputusan usaha mikro dan kecil (UMK) di Sumatera Utara dalam menerapkan pembayaran digital QRIS, serta mengevaluasi peran kepercayaan digital sebagai faktor yang memperkuat atau melemahkan pengaruh tersebut. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder berupa data panel dari 33 kabupaten/kota di Sumatera Utara selama lima tahun, yaitu 2021–2025, sehingga menghasilkan 165 observasi. Keunggulan relatif diukur melalui tingkat penetrasi internet daerah, keputusan penerapan pembayaran digital diukur dari data adopsi UMK, sedangkan kepercayaan digital diukur menggunakan Indeks Literasi Keuangan Digital (ILKD). Data dianalisis dengan regresi data panel dan analisis regresi yang dimoderasi (MRA) menggunakan EViews. Hasil uji Chow dan Hausman menunjukkan model Fixed Effect sebagai model paling tepat. Hasil estimasi menunjukkan keunggulan relatif berpengaruh negatif dan signifikan terhadap keputusan menerapkan QRIS (β = -0,004155; p < 0,05), kepercayaan digital berpengaruh positif dan signifikan (β = 1,470229; p < 0,05), dan interaksi keduanya juga berpengaruh positif dan signifikan (β = 0,0000215; p < 0,05). Temuan ini menunjukkan kepercayaan digital memengaruhi hubungan tersebut dengan mengurangi dampak negatif keunggulan relatif terhadap keputusan adopsi. Peningkatan kondisi digital di suatu wilayah perlu diiringi pemahaman dan kepercayaan masyarakat terhadap layanan keuangan digital agar penggunaan QRIS pada UMK lebih maksimal.
Co-Authors Danny Ajar Baskoro Dinda Bestari Inayah Suci Ramadhani Ita Mariani Sitinjau Ivo Selvia Agusti Lisbet Hotmaria Lase Namira Putri Salsabila