PENGARUH PENERAPAN APLIKASI SIRKAS TERHADAP AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI DINAS PENDIDIKAN KOTA BANDUNG

    Inayatul Fadlilah, - and Dedy Achmad Kurniady, - and Yayah Rahyasih, - (2025) PENGARUH PENERAPAN APLIKASI SIRKAS TERHADAP AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI DINAS PENDIDIKAN KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini dilakukan atas dasar pentingnya akuntabilitas dalam pengelolaan dana pendidikan melalui sistem informasi yang terintegrasi. Penelitian ini bertujuan untuk mengetahui gambaran penerapan aplikasi SIRKAS, gambaran akuntabilitas pengelolaan dana BOS, serta pengaruh penerapan aplikasi SIRKAS terhadap akuntabilitas pengelolaan dana BOS di SMP Negeri se-Kota Bandung di bawah naungan Dinas Pendidikan Kota Bandung. Metode yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden sebanyak 75 responden yang merupakan operator sekolah di SMP Negeri se-Kota Bandung yang berada di bawah naungan Dinas Pendidikan Kota Bandung denga menggunakan teknik Purposive sampling. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) dengan bantuan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa penerapan aplikasi SIRKAS secara umum berada dalam kategori baik dengan nilai Weight Mean Score sebesar 2,98. Sementara itu, akuntabilitas pengelolaan dana BOS juga tergolong sangat puas dengan nilai Weight Mean Score sebesar 3,13, meskipun masih ditemukan beberapa kekurangan pada dimensi penyebarluasan informasi. Berdasarkan hasil pengujian hipotesis, diperoleh nilai T-statistik sebesar 4,809 > 1,96 dan P-Values sebesar 0,000 < 0,05, yang menunjukkan bahwa penerapan aplikasi SIRKAS berpengaruh signifikan terhadap akuntabilitas pengelolaan dana BOS. Nilai R-square sebesar 0,436 menunjukkan bahwa 43,6% variasi akuntabilitas dapat dijelaskan oleh penerapan aplikasi SIRKAS, sementara sisanya dipengaruhi oleh faktor lain di luar penelitian ini. This research was conducted based on the importance of accountability in the management of education funds through an integrated information system. The purpose of this study is to examine the implementation of the SIRKAS application, the level of accountability in the management of BOS funds, and the influence of the SIRKAS application implementation on the accountability of BOS fund management at public junior high schools (SMP) across Bandung City under the supervision of the Bandung City Education Office. This research used a quantitative method with a descriptive approach. Data collection was carried out through questionnaires distributed to 75 respondents, who are school operators at public junior high schools (SMP) in Bandung City, selected using purposive sampling. The data analysis technique used was Structural Equation Modeling (SEM) with the help of SmartPLS 4.0 software. The results showed that the implementation of the SIRKAS application was generally categorized as good, with a Weighted Mean Score of 2.98. Meanwhile, the accountability of BOS fund management was categorized as very satisfactory with a Weighted Mean Score of 3.13, although some shortcomings were found in the dimension of information dissemination. Based on hypothesis testing, the T-statistic value was 4.809 > 1.96 and the P-Value was 0.000 < 0.05, indicating that the implementation of the SIRKAS application has a significant effect on the accountability of BOS fund management. The R-square value of 0.436 indicates that 43.6% of the variation in accountability can be explained by the implementation of the SIRKAS application, while the rest is influenced by other factors not examined in this study.

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    Official URL: https://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?hl=en&user=edtadd4AAAAJ ID SINTA Dosen Pembimbing: Dedy Achmad Kurniady: 5993195 Yayah Rahyasih: 5994901
    Uncontrolled Keywords: Aplikasi SIRKAS, Akuntabilitas, Dana BOS, Sistem Informasi SIRKAS Application, Accountability, BOS Fund, Information System.
    Subjects: L Education > L Education (General)
    L Education > LB Theory and practice of education
    Divisions: Fakultas Ilmu Pendidikan > Administrasi Pendidikan
    Depositing User: Inayatul Fadlilah
    Date Deposited: 25 Sep 2025 14:19
    Last Modified: 25 Sep 2025 14:19
    URI: http://repository.upi.edu/id/eprint/140643

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