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All Journal JAKBS
Ingra Sovita
Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas,
Economics, Econometrics & Finance

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Implementasi Aplikasi Arkas Dalam Pengelolaan Dana BOSP Pada SMA Negeri Terakreditasi A Di Kabupaten Pesisir Selatan Gian Syaputra; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4361

Abstract

The management of School Operational Assistance Funds (BOSP) requires transparency, accountability, and efficient financial administration in schools. To support this objective, the government introduced the School Activity and Budget Planning Application (ARKAS) as a digital system for school financial management. This study aims to analyze the implementation of ARKAS in managing BOSP funds at A-accredited public senior high schools in Pesisir Selatan Regency. The research employed a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving school principals and BOSP treasurers from 16 public senior high schools. The results show that ARKAS has been implemented in three stages of financial management, namely planning, implementation, and reporting. In the planning stage, schools prepare the School Activity and Budget Plan (RKAS) through the ARKAS system. During implementation, financial transactions are recorded digitally within the application. Reporting activities are conducted through ARKAS by uploading supporting financial documents. However, several challenges were identified, including technical application disturbances, limited human resource capacity, administrative workload, and teachers serving dual roles as treasurers. Schools address these challenges through task distribution, internal coordination, and workflow adjustments. Overall, ARKAS implementation contributes to improving transparency and accountability in school financial management, although its effectiveness is influenced by the technical capacity and organizational readiness of each school.
Pengaruh Religiusitas Dan Literasi Keuangan Syariah Terhadap Minat Menabung Di Bank Syariah (Studi Kasus Pada Mahasiswa FEB Universitas Dharma Andalas) Farendiva Ananta Ramadhan; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4339

Abstract

This study aims to analyze the influence of Religiosity and Islamic Financial Literacy on the Interest in Saving at Islamic Banks, focusing on students at the Faculty of Economics and Business (FEB), Dharma Andalas University. The research is motivated by the significant growth of the Islamic financial industry in Indonesia, contrasted by the persisting preference for conventional banking among students. The research utilizes a quantitative approach with multiple linear regression analysis. Hypothesis testing was conducted using partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R^2). The results show that, partially, the Religiosity variable has a positive and significant effect on saving interest (t_count 9.839 > t_table 1.968; sig 0.000). The Islamic Financial Literacy variable also has a positive and significant effect (t_count 5.144 > t_table 1.968; sig 0.000). Simultaneously, both variables significantly influence saving interest with an $F_{count}$ of 171.012. The Adjusted R Square value of 0.545 indicates that Religiosity and Islamic Financial Literacy contribute 54.5% to the variation in students' interest in saving at Islamic banks, while the remaining 45.5% is explained by other factors outside this study.
Co-Authors Farendiva Ananta Ramadhan Gian Syaputra