Analysis Of School Cash Receipt And Disbursement Procedures In Improving Internal Control

Abstract

School Operational Assistance (BOS) is a government program that basically provides funding for non-personnel operational costs for basic education units as implementers of the compulsory education program. The BOS program is expected to be managed according to the principles of School Based Management (SBM). Therefore, in managing BOS funds, schools are required to develop fund management in a professional, transparent and accountable manner. The purpose of this study was to analyze the accounting information system for receiving and disbursing BOS funds. The object of this research is Pandanwangi 3 Public Elementary School, Malang City. The research was conducted by analyzing the accounting information system on the organizational structure, documents, internal control systems and the resulting reports. This study uses a descriptive analysis method that describes as a whole the implementation of the accounting information system applied to Pandanwangi 3 Public Elementary School and compared with theories related to accounting information systems, so that the desired results of this study are obtained. The results of this study indicate that the accounting information system, especially the system of cash receipts and cash disbursements, is running effectively. This can be seen from the organizational structure that is in accordance with the characteristics of the school, adequate and well-designed documents, adequate internal control systems and reports, it's just that a flowchart design has not been formed in the accounting information system.