PENGARUH PENATAUSAHAAN DAN APLIKASI RKAS TERHADAP EFEKTIVITAS PENGELOLAAN DANA BOS SMP DI DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN KARANGANYAR

Abstract

School Operational Assistance (BOS) is one of the government programs to help with non
personal operational costs for elementary and secondary education institutions. The
School Activity and Budget Plan (ARKAS) is an information system that utilizes
information and communication technology to facilitate planning, budgeting,
implementation and administration as well as accountability for school operational
assistance (BOS) funds in elementary and secondary education units nationally. The
purpose of the observation conducted by the author was to determine the influence of
administration and application of RKAS on the effectiveness of BOS fund management for
junior high school level at the Karanganyar Regency Education and Culture Office and to
produce evidence on the influence of administration and application of RKAS on the
effectiveness of BOS fund management for junior high school level at the Karanganyar
Regency Education and Culture Office. The research method used is a descriptive method
with a quantitative approach. The results of this observation indicate that, administration
has an effect on the effectiveness of BOS SMP fund management in the Karanganyar
Regency Education and Culture Office. This is indicated by the t-value of 2.189> t table of
1.633, the RKAS application has a significant effect on the effectiveness of SMP fund
management in the Karanganyar Regency Education and Culture Office. This is indicated
by the t-value of 9.821> t table of 1.633, and administration and RKAS application together
have a significant effect on the effectiveness of SMP fund management in the Karanganyar
Regency Education and Culture Office. This is indicated by the F-value of 59.755> F table
of 3.11.