Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Perpajakan dan Auditing
Inaya, Fadia
Unknown Affiliation
Economics, Econometrics & Finance Education Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Sistem Pengendalian Internal Pengelolaan Dana BOS pada SDN Waru 03 Inaya, Fadia; Zakaria, Adam; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.07

Abstract

This study aims to analyze the management of BOS Funds at SDN Waru 03, which includes the planning, implementation, and evaluation stages. The analysis is conducted based on five components in the Government Internal Control System (SPIP), namely the control environment, risk assessment, control activities, information and communication, and monitoring. The method used is a qualitative approach with data collection techniques in the form of observation, interviews, and documentation. Data validity is obtained through technical triangulation. The results of the study indicate that the management of BOS funds has been running quite well and in accordance with SPIP principles. However, several obstacles are still found such as an imbalance in human resource competencies, limited facilities, weak external coordination, and the absence of written SOPs. Therefore, it is necessary to increase human resource capacity, optimize facilities, prepare SOPs, and strengthen cooperation with external parties through forums or regular consultations.
Co-Authors Rida Prihatni Zakaria, Adam