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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Agribios Nusantara Hasana Journal Unram Journal of Community Service (UJCS) MULTIPLE: Journal of Global and Multidisciplinary JAMIN Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi
Andiana, Baiq Dewi Lita
Universitas Islam Al - Azhar Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Recording of Cash Expenditures and Receipts in School Operational Assistance Funds (BOS) based on Accounting Information Systems at MA Plus Al-Ittihad Baiq Dewi Lita Andiana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3979

Abstract

This study aims to understand the accounting information system in cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this study are Accounting Information Systems, Cash Receipts and Cash Expenditures. The method used in this study is a qualitative method by utilizing data collection techniques and then conducting observations, interviews, documentation, triangulation and literature study. The data used in this study is primary data using observations and interviews with MA Plus Al-Ittihad Bima City. Where the resource persons in this study were the principal, school committee and BOS treasurer at MA Plus Al-Ittihad Bima City. The data analysis technique used is the analysis before in the field, analysis during and after in the field, reducing data, displaying data and drawing conclusions. Based on the results of this study, it shows that the Accounting Information System on the School Operational Assistance (BOS) fund in schools is in accordance with the assistance of an internal control system to be able to produce credible and reliable information and can record errors that have occurred so that they can be corrected in them. There are external controls, administrative controls, operational controls, document controls and security controls. For Cash Receipts, the BOS funds used were based on the technical manual for School Operational Assistance (BOS) funds. In Cash Expenditures on BOS funds, schools have used Regular BOS funds to finance the operational implementation of education in their schools.
Co-Authors Ahmad Ridho Hidayat Ahmad Suhendri Aprilia, Baiq Siswari Atmayanti, Tati Dara Nida Utamie Diah Meidatuzzahra Farah Zihatul F Fathurrahman Fathurrahman Fathurrahman Fathurrahman Fathurrahman Halpiah, Halpiah Hapliah Herdiana, Herdiana Laili Hurriati Lale Fatma Yulia Ningsih Milania, Baiq Rizka Mimi Cahayani Muhammad Habibullah Aminy Ningrum, BAiq Suci Octapia Nurlailah Mappanganro Putra, Hery Astika Riyan Rama Putra Rosadi, Narita Amni Rosita Rosita Rosita Safitri, Afrilia Sapna Wadiah Sayuti Sayuti Sayuti, Muhamad Suhardi Ansor Suhendri, Ahmad Toni Ariwijaya Triana Lidona Aprilani Triana Lidona Aprilani Ulfah, Baiq Rizka Milania Vici Handalusia Husni Zulfikar Ardiansyah