Implementasi Platform Digital ARKAS Versi 4 dalam Pengelolaan Akuntabilitas Dana Bantuan Operasional Sekolah Satuan Pendidikan Menengah dan Khusus Provinsi DIY
MAIDHOTUL KHASANAH, Dr. Faiz Zamzami, S.E., M.Acc., QIA., CMA., CAPF., CAPM., CRA., CACP.
2024 | Tugas Akhir | D4 Akuntansi Sektor Publik
This research aims to evaluate the implementation of ARKAS version 4 within the DIY Province Secondary and Special Education Unit. This reserch was prepared using a qualitative descriptive method. Data was obtained through monitoring, interviews and document study. The reserch sources consisted of Expert Staff of the Finance Subdivision of Yogyakarta Province Education, Youth and Sports Service and representatives of the BOS Treasurer who met several criteria as informants. The reserch results show that the implementation of the ARKAS version 4 platform in Secondary and Special Education Units meets the applicable Standard Operational Procedures (SOP). The implementation of ARKAS is in accordance with the regulations in Permendikbudristek No.63 of 2022 and ARKAS Handbook version 4.1.9. In general, the performance of the ARKAS platform is very good, but it still requires improvements to maximize its function as a platform for managing Education Unit BOS Funds. Evaluation and obstacle in implementing ARKAS are mostly caused by the competency factor of the Human Resources (HR). So, technical assistance and guidance from regional Education Department is meeded so that existing obstacles can be overcome properly.
Kata Kunci : Implementation of ARKAS Platform, Management of BOS Funds, Evaluation and Obstacles.