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Efektivitas Penggunaan Aplikasi ARKAS dalam Pelaporan Dana BOS Sekolah Aliyah, Nur; Mus, Sumarlin; Irmawati, Irmawati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3387

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS) dalam pengelolaan dana Bantuan Operasional Sekolah (BOS) di UPT SPF SMP Negeri 7 Makassar. ARKAS merupakan inovasi digital yang dikembangkan oleh Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi sebagai upaya modernisasi sistem tata kelola keuangan sekolah berbasis daring. Aplikasi ini dirancang untuk mendorong transparansi, akuntabilitas, efisiensi, serta kemudahan dalam penyusunan dan pelaporan anggaran Pendidikan. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi yang melibatkan kepala sekolah, bendahara, serta operator ARKAS sebagai informan utama. Analisis data dilakukan dengan menggunakan model Miles dan Huberman, yang meliputi tiga tahapan utama, yaitu reduksi data, penyajian data, dan penarikan kesimpulan untuk memperoleh gambaran menyeluruh mengenai implementasi ARKAS di lapangan. Hasil penelitian menunjukkan bahwa penerapan ARKAS memberikan dampak positif terhadap efektivitas pelaporan dan pengelolaan keuangan sekolah. Aplikasi ini mampu meningkatkan ketepatan waktu penyusunan laporan, ketercapaian tujuan anggaran, serta memperkuat transparansi penggunaan dana BOS karena seluruh proses dapat dipantau secara digital dan terintegrasi. Meskipun demikian, penelitian ini juga menemukan adanya kendala teknis berupa keterbatasan infrastruktur jaringan internet dan minimnya pemahaman pengguna terhadap pembaruan fitur aplikasi yang sering dilakukan. Temuan ini menegaskan bahwa keberhasilan penerapan ARKAS tidak hanya bergantung pada sistem digital yang digunakan, tetapi juga pada kesiapan sumber daya manusia dan dukungan kebijakan yang berkelanjutan. Oleh karena itu, diperlukan upaya peningkatan kompetensi pengguna serta penguatan integrasi sistem keuangan sekolah secara nasional agar pengelolaan dana BOS semakin efektif, transparan, dan akuntabel.
Development of Traffic Maze Media to Stimulate Problem of 4-5 Years Old Children Aliyah, Nur; Tabroni, Imam; Jixiong, Cai; Wei, Zhang
Journal of Computer Science Advancements Vol. 1 No. 2 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/jsca.v1i2.455

Abstract

This study aims to produce a valid Traffic Maze learning media to improve the fine motor skills of children aged 4-5 years. This research is a development research with the development model used by Sugiyono. In this study, researchers only used 7 (seven) stages, namely knowing problems and potential, data collection, product design, design validation, design revision, product trials and product manufacturing. The next stage was not carried out due to cost and time constraints. The data collection technique used is a questionnaire, where the questionnaire is validated by material experts, media experts and educators. The type of data generated is quantitative and qualitative data. The average percentage result of the pretest conducted on 3 children is 12.3%, proving that the child's condition is still in the stage of starting to develop. Then the posttest is carried out, namely the condition after the child is given the Traffic Maze media, the average percentage result of this posttest is 31% which proves that the child has changed the condition to develop as expected. So it can be concluded that Traffic Maze media to improve the problem solving ability of children aged 4-5 years has met the criteria for validity.
Analysis of the Effect of Long-Term and Short-Term Debt on Company Asset Growth Sania, Flora; Wibisono, Fayakhun; Sagala, Mohammad Hafidz; Namira, Pasya; Aliyah, Nur
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.117

Abstract

This study aims to analyze the effect of short-term debt and long-term debt on asset growth. Debt is an important form of external financing for companies to support their operational activities and asset expansion. Short-term debt is used to meet working capital needs, while long-term debt is used to finance long-term investments. This study uses a quantitative method with secondary data obtained from the financial reports of companies listed on the Indonesia Stock Exchange. This analysis was conducted using multiple linear regression to test the partial and simultaneous effects of variables on asset growth. The results show that short-term debt has a positive effect on asset growth because it can increase a company's working capital, while long-term debt affects the effectiveness of its use. A balanced financing structure of short-term and long-term debt is very important for optimal asset growth.
Financial Performance Analysis Based on Liquidity and Profitability Ratios Nisrina, Ulfah Laila; Yusuf, St. Nursaadah; Aliyah, Nur
Amsir Management Journal Vol. 4 No. 1 (2023): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v4i1.250

Abstract

This study examines the company's performance based on profitability and liquidity ratios at CV Alfaiz Putra Mandiri. CV Alfaiz Putra Mandiri is a trading company that sells furniture materials, namely HPL (High Pressure Laminated). This study aims to analyze financial performance based on liquidity and profitability ratios at CV Alfaiz Putra Mandiri. The method used is quantitative method. The type of research used is field and library research by applying document analysis data collection techniques and interviews. Based on the analysis of the liquidity ratio of CV Alfaiz Putra Mandiri, the company's financial performance is quite good. This is due to the increase in current assets from year to year. However, current debt has also increased from year to year which offsets the increase in current assets. Based on the profitability ratio analysis, the company's financial performance is not good enough. This is because the increase in sales is not matched by the increase in profits generated and there are still many costs incurred for the company's operational needs so as not to generate optimal profits