<![CDATA[This study aims to investigate the influence of financial staff competency and utilization of the ARKAS application on the timeliness of reporting School Operational Assistance (BOS) funds, as well as to analyze the role of leadership as a moderating variable in the SMK Korwil Gunung Putri environment, Bogor Regency. The timeliness of BOS fund reporting is a crucial aspect in the accountability of school financial management, which is influenced by internal factors such as human resource capabilities and utilization of information technology. The method used in this study is quantitative with a survey approach. Data were collected through questionnaires distributed to SMK financial staff in the area. The data analysis technique used was moderated regression analysis with the help of SPSS software. The results of the study indicate that financial staff competency and utilization of the ARKAS application have a positive and significant effect on the timeliness of BOS fund reporting. In addition, leadership is proven to strengthen the relationship between the two independent variables on the dependent variable. This study provides important implications for BOS fund management at the school level, especially in improving the quality of reporting through improving HR competency, utilizing digital applications, and strengthening the role of leadership.]]>
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