ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Kasus SDN Jayakerta II Kecamatan Jayakerta Kabupaten Karawang)

This study aims to analyze the application of an accounting information system to the use of School Operational Assistance (BOS) funds in order to achieve transparency and accountability in school financial management. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The data obtained are then analyzed descriptively to determine the extent to which the accounting information system is implemented and the supporting and inhibiting factors in its implementation. The results show that the application of an accounting information system to the use of BOS funds helps simplify the process of recording, reporting, and accountability of school finances. However, there are still obstacles such as limited human resources, lack of technical understanding, and suboptimal facilities and infrastructure. Thus, it is necessary to improve the competence of school officials through training and the development of a more effective accounting information system so that the management of BOS funds can be transparent, accountable, and in accordance with applicable regulations.