<![CDATA[Peralihan sistem pengadaan barang dan jasa di lingkungan sekolah dari metode manual berbasis bon menuju sistem digital melalui Sistem Informasi Pengadaan Sekolah (SIPLah) memberikan pengaruh yang cukup besar terhadap tata kelola keuangan sekolah. Penerapan Sistem Informasi Akuntansi (SIA) melalui platform SIPLah diharapkan mampu meningkatkan efisiensi, transparansi, serta akuntabilitas dalam pemanfaatan Dana Bantuan Operasional Sekolah (BOS). Namun demikian, kebijakan kenaikan tarif Pajak Pertambahan Nilai (PPN) dari 11% menjadi 12% yang mulai diberlakukan pada tahun 2025 menimbulkan tambahan beban fiskal bagi sekolah dan berdampak pada proses perencanaan anggaran Dana BOS. Penelitian ini bertujuan untuk menelaah penerapan SIA melalui SIPLah serta menilai dampak kenaikan tarif pajak terhadap efektivitas pengelolaan Dana BOS di POS PAUD Fitroh. Pendekatan penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penerapan SIPLah mampu mempercepat proses pencatatan dan pelaporan keuangan secara lebih sistematis dan terintegrasi. Meskipun demikian, peningkatan tarif pajak turut menurunkan daya beli sekolah terhadap barang maupun jasa yang diperlukan, sehingga berimplikasi pada penyesuaian Rencana Kegiatan dan Anggaran Sekolah (RKAS) serta pengalokasian ulang dana agar tetap efisien dan sejalan dengan prinsip akuntabilitas publik. Oleh karena itu, diperlukan mekanisme pengawasan dan evaluasi berkala terhadap implementasi SIPLah agar dampak kenaikan pajak tidak menghambat efektivitas maupun tujuan utama dari penyaluran Dana BOS. Kata kunci: Sistem Informasi Akuntansi, SIPLah, Pajak Pertambahan Nilai, Dana BOS. Abstract The transition of the procurement system for goods and services in schools from a manual, receipt-based method to a digital system through the School Procurement Information System (SIPLah) has had a significant impact on school financial governance. The implementation of the Accounting Information System (AIS) through the SIPLah platform is expected to improve efficiency, transparency, and accountability in the utilization of School Operational Assistance (BOS) Funds. However, the policy of increasing the Value Added Tax (VAT) rate from 11% to 12%, which will take effect in 2025, will create an additional fiscal burden for schools and impact the BOS Fund budget planning process. This study aims to examine how the implementation of the SIA through SIPLah is implemented and assess the impact of the tax rate increase on the effectiveness of BOS Fund management at POS PAUD Fitroh. The research approach used is qualitative with data collection techniques through observation, interviews, and documentation studies. The results show that the implementation of SIPLah can accelerate the process of recording and reporting finances in a more systematic and integrated manner. However, increasing tax rates also reduces schools' purchasing power for necessary goods and services, thus requiring adjustments to the School Activity and Budget Plan (RKAS) and reallocating funds to maintain efficiency and align with the principles of public accountability. Therefore, a regular monitoring and evaluation mechanism is needed for SIPLah implementation to ensure that the impact of tax increases does not hamper the effectiveness or primary purpose of BOS Fund distribution. Keywords: Accounting Information System, SIPLah, Value Added Tax, BOS Funds.]]>
