ANALISIS SISTEM PENGENDALIAN INTERN DANA BOS (BANTUAN OPERASIONAL SEKOLAH) PADA SEKOLAH DASAR NEGERI BEURINGEN KECAMATAN PEUREULAK BARAT KABUPATEN ACEH TIMUR

Raudhatul Ullya (Universitas Muhammadiyah Aceh)
Eva Susanti (Universitas Muhammadiyah Aceh)
Rusnaidi Rusnaidi (Universitas Muhammadiyah Aceh)

Journal of Innovative and Creativity
Vol. 6 No. 2 (2026)

This research aims to analyze the Internal Control System (ICS) for the management of School Operational Assistance (BOS) funds at State Elementary School (SDN) Beuringen, West Pereulak District, East Aceh Regency, based on the COSO and SPIP frameworks. The study employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. The results indicate that the ICS has been implemented quite effectively, characterized by clear division of duties, routine risk assessment, proper transaction documentation, open communication, and internal monitoring. Although the ICS is deemed successful in supporting transparent and accountable BOS fund management, the research recommends the necessity of improving human resource capacity and the ability to rapidly adjust to regulatory changes to strengthen the system's future effectiveness.