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All Journal Jurnal Reviu Akuntansi dan Keuangan
Dini Ventiany
Faculty of Economics and Business, Universitas Islam Sumatera Utara, North Sumatra, Indonesia
Economics, Econometrics & Finance

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Improving Bos Fund Accountability Through ARKAS, Internal Control and Strengthened by Transparency Enika Diana Batubara; M. Nursidin; Dominggus Sijauta; Dini Ventiany; Tengku Hasan
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i4.42217

Abstract

Purpose: This study aims to analyze the effect of ARKAS implementation and internal control on the accountability of BOS fund management in high schools, with financial transparency as a moderating variable.Methodology/approach: A quantitative associative approach was employed, using SEM-PLS analysis on data from 87 respondents, including principals, treasurers, and BOS operators from public and private high schools in Medan. Data were collected through a structured questionnaire using a Likert scale, and analyzed with SmartPLS 4.Findings: The results indicate that both ARKAS implementation and internal control significantly influence accountability. Financial transparency significantly moderates the relationship between ARKAS and accountability, but not the relationship between internal control and accountability.Practical implications: These findings highlight the importance of strengthening internal control and implementing digital systems in parallel with genuine financial transparency practices.Originality/value: This study contributes to the public accounting literature by examining the moderating role of transparency in the context of education finance and digital financial systems.
Co-Authors Dominggus Sijauta Enika Diana Batubara M. Nursidin Tengku Hasan