EVALUATION OF ACCOUNTING INFORMATION SYSTEMS ON BUDGETING, USE AND REPORTING OF FUNDS REGULAR SCHOOL OPERATIONAL AID (BOS). Deny Aditya Dini Khoirunnisa

Abstrak

Purpose - This study aims to analyze and determine the application of Accounting Information Systems in the field of P-ISSN Budgeting, Use and Reporting of Regular School Operational 2985-4873 Assistance (BOS) Funds at SMA Negeri 4 Kota Serang. Volume 02 No 02 2023 Design/methodology/approach - The research was conducted at SMA Negeri 4 Kota Serang. This study uses a qualitative Page: approach. Qualitative Approach Method is a research method 79-86 based on the philosophy of post positivism used to examine the condition of natural objects, where the researcher is the key DOI: 10.61659/reaction.v2i2.160 instrument. Finding - The Accounting Information System related to the BOS Received Fund has actually existed since 2019 and was socialized in early 14 September 2023 2020. This application created by the Ministry of Education and Revised Culture has been able to accommodate all financial activities 20 Oktober 2023 Accepted from the Regular School Operational Assistance Fund but in its 20 Oktober 2023 implementation there are many components of incomplete item names, making it difficult for users to operate. A good system is a system that is made to make it easier for users to operate, understandable and structured. Originality - The budget will be able to run effectively based on the time of planning before budgeting, good and careful planning will ensure that the budget implementation function can run effectively and efficiently as expected Review of Accounting and Taxation (REACTION) is Keyword - Accounting Information System, Budgeting, Usage, licensed under an Attribution-Share Alike 4.0 Internasional (CC BY-SA 4.0 Reporting, Regular School Operational Assistance Fund. Paper Type – Research Paper Review of Accounting and Taxation 79