Tata Kelola Anggaran Digital Berbasis ARKAS untuk Penguatan Akuntabilitas Publik dan Manajemen Sekolah Berorientasi Maqāṣid

Merita Diana; Safitri Agustina; Undang Rosidin

doi:10.70211/sakalima.v3i2.468

Authors

Merita Diana Universitas Islam Negeri Raden Intan Lampung Indonesia
Safitri Agustina Universitas Islam Negeri Raden Intan Lampung Indonesia
Undang Rosidin Universitas Lampung Indonesia

DOI 10.70211/sakalima.v3i2.468

Article Integrity

Article Metrics

246 Article Views 129 PDF Downloads 0 Crossref Citations

Abstract

This study is motivated by the increasing need for transparent, accountable, and educationally meaningful digital budget governance in the management of BOSP funds through ARKAS. This study aims to analyze how ARKAS-based digital budget governance shapes public accountability practices and supports maqāṣid-oriented school management. A qualitative approach with a multiple-case study design was employed in three public junior secondary schools that actively used ARKAS for budget planning, realization, and reporting. Data were collected through semi-structured interviews with principals, school treasurers, and supervisors, as well as document analysis of RKAS/ARKAS records, budget realization reports, supervision notes, and relevant policy documents. The data were analyzed thematically through coding, categorization, and theme development. The findings reveal that ARKAS functions as a digital budget governance instrument that standardizes expenditure classification, strengthens the traceability between planning and realization, improves procedural compliance, and encourages schools to allocate budgets to components more closely related to learning needs. The findings also show that ARKAS provides opportunities to integrate maqāṣid values into school management by strengthening educational benefit, fairness in resource allocation, and commitment to improving the quality of learning services. However, the optimal use of ARKAS is still influenced by users’ digital literacy, understanding of performance-based budgeting, and the quality of supervisory assistance. The implication of this study is that ARKAS should not be positioned merely as an administrative reporting application, but as a strategic instrument for developing transparent, accountable, data-based, and educationally meaningful school budget governance.

Keywords

ARKAS BOSP Digital Budget Governance Maqāṣid-Oriented Management Public Accountability

References

1

[1] D. Byrne, “A worked example of Braun and Clarke’s approach to reflexive thematic analysis,” Qualitative & Quantitative, vol. 56, no. 3, pp. 1391–1412, Jun. 2022. https://doi.org/10.1007/s11135-021-01182-y

2

[2] V. Braun and V. Clarke, “Toward good practice in thematic analysis: Avoiding common problems and be(com)ing a knowing researcher,” International Journal of Transgender Health, vol. 24, no. 1, pp. 1–6, Jan. 2023. https://doi.org/10.1080/26895269.2022.2129597

3

[3] D. Dasmadi, S. Hadi, Y. Junchu, N. Wahyuningtyas, and R. S. Wedadjati, “Maqasid Shariah and Organizational Performance: A Systematic Literature Review,” Global Review of Islamic Economics and Business, vol. 12, no. 2, pp. 106–119, Jan. 2025. https://doi.org/10.14421/grieb.2024.122-03

4

[4] G. A. Subekti, “The Performance of Islamic Organizations Based on Maqasid Sharia Disclosure,” Jurnal Akuntansi dan Keuangan Islam, vol. 12, no. 1, pp. 59–83, Apr. 2024. https://doi.org/10.35836/jakis.v12i1.634

5

[5] C. K. Jackson and C. L. Mackevicius, “What Impacts Can We Expect from School Spending Policy? Evidence from Evaluations in the United States,” American Economic Journal: Applied Economics, vol. 16, no. 1, pp. 412–446, Jan. 2024. https://doi.org/10.1257/app.20220279

6

[6] E. J. Baron, “School Spending and Student Outcomes: Evidence from Revenue Limit Elections in Wisconsin,” American Economic Journal: Economic Policy, vol. 14, no. 1, pp. 1–39, Feb. 2022. https://doi.org/10.1257/pol.20200226

7

[7] J. Lafortune, J. Rothstein, and D. W. Schanzenbach, “School Finance Reform and the Distribution of Student Achievement,” American Economic Journal: Applied Economics, vol. 10, no. 2, pp. 1–26, Apr. 2018. https://doi.org/10.1257/app.20160567

8

[8] B. W. Wirtz, J. C. Weyerer, M. Becker, and W. M. Müller, “Open government data: A systematic literature review of empirical research,” Electronic Markets, vol. 32, no. 4, pp. 2381–2404, Dec. 2022. https://doi.org/10.1007/s12525-022-00582-8

9

[9] A. Cordella and A. Paletti, “Government as a platform, orchestration, and public value creation: The Italian case,” Government Information Quarterly, vol. 36, no. 4, p. 101409, Oct. 2019. https://doi.org/10.1016/j.giq.2019.101409

10

[10] A. T. Chatfield and C. G. Reddick, “The role of policy entrepreneurs in open government data policy innovation diffusion: An analysis of Australian Federal and State Governments,” Government Information Quarterly, vol. 35, no. 1, pp. 123–134, Jan. 2018. https://doi.org/10.1016/j.giq.2017.10.004

11

[11] H. Scholta, W. Mertens, M. Kowalkiewicz, and J. Becker, “From one-stop shop to no-stop shop: An e-government stage model,” Government Information Quarterly, vol. 36, no. 1, pp. 11–26, Jan. 2019. https://doi.org/10.1016/j.giq.2018.11.010

12

[12] I. Lindgren, C. Ø. Madsen, S. Hofmann, and U. Melin, “Close encounters of the digital kind: A research agenda for the digitalization of public services,” Government Information Quarterly, vol. 36, no. 3, pp. 427–436, Jul. 2019. https://doi.org/10.1016/j.giq.2019.03.002

13

[13] I. Mergel, N. Edelmann, and N. Haug, “Defining digital transformation: Results from expert interviews,” Government Information Quarterly, vol. 36, no. 4, p. 101385, Oct. 2019. https://doi.org/10.1016/j.giq.2019.06.002

14

[14] J. D. Twizeyimana and A. Andersson, “The public value of E-Government: A literature review,” Government Information Quarterly, vol. 36, no. 2, pp. 167–178, Apr. 2019. https://doi.org/10.1016/j.giq.2019.01.001

15

[15] I. Y. Permata and A. F. Mustoffa, “Implementasi Akuntabilitas dan Transparansi Pengelolaan Dana BOS terhadap RKAS SMP Sunan Kalijaga,” Balance: Economic, Business, Management and Accounting Journal, vol. 20, no. 2, p. 124, Jul. 2023. https://doi.org/10.30651/blc.v20i2.18220

16

[16] F. Ismail and N. Sumaila, “Implementasi Manajemen Pembiayaan dalam Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Madrasah Aliyah Negeri 1 Bitung, Sulawesi Utara,” Manageria: Jurnal Manajemen Pendidikan Islam, vol. 5, no. 1, pp. 1–18, May 2020. https://doi.org/10.14421/manageria.2020.51-01

17

[17] Sahdan, “Effectiveness of Accountability and Transparency of BOS Fund Management Using the ARKAS Application,” Managere: Indonesian Journal of Educational Management, vol. 5, no. 2, pp. 176–186, Aug. 2023. https://doi.org/10.52627/managere.v5i2.179

18

[18] A. Prihanarko and D. Hidayati, “Pemanfaatan Sistem Informasi pada Manajemen Pembiayaan Sekolah,” Manajemen Pendidikan, vol. 18, no. 1, Jul. 2023. https://doi.org/10.23917/jmp.v18i1.21316

19

[19] T. Waluyo, H., and S., “Transparansi Penggunaan Dana BOS di Sekolah Dasar Islam Terpadu Muhammadiyah,” Munaddhomah: Jurnal Manajemen Pendidikan Islam, vol. 4, no. 1, pp. 28–37, Jan. 2023. https://doi.org/10.31538/munaddhomah.v4i1.316

20

[20] Y. Mubarok, S. Sulistiyarini, and M. Basri, “Transformasi Digital Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS) untuk Meningkatkan Transparansi dan Akuntabilitas Keuangan Sekolah,” Jurnal Ilmiah Global Education, vol. 6, no. 4, pp. 2704–2725, Dec. 2025. https://doi.org/10.55681/jige.v6i4.4557

21

[21] M. Fatahillah and H. Hafidhoh, “Effectiveness of ARKAS Application in Enhancing Transparency in BOS Fund Management,” Glosains: Jurnal Sains Global Indonesia, vol. 6, no. 2, pp. 62–71, Jul. 2025. https://doi.org/10.59784/glosains.v6i2.617

22

[22] M. Ilham and B. A. Majid, “The Use of ARKAS Application: A Discourse on Solutions to Achieve Transparency and Accountability in the Management of School Operational Assistance Funds,” Al-Fikru: Jurnal Ilmiah, vol. 17, no. 1, pp. 127–138, Jun. 2023. https://doi.org/10.51672/alfikru.v17i1.183

23

[23] E. D. Batubara, M. Nursidin, D. Sijauta, D. Ventiany, and T. Hasan, “Improving BOS Fund Accountability Through ARKAS, Internal Control and Strengthened by Transparency,” Jurnal Reviu Akuntansi dan Keuangan, vol. 15, no. 4, Nov. 2025. https://doi.org/10.22219/jrak.v15i4.42217

24

[24] J. W. Creswell and J. D. Creswell, Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Thousand Oaks, CA, USA: SAGE Publications, 2022. [Online]. Available: https://books.google.co.id/books?id=Pr2VEAAAQBAJ

25

[25] H. Snyder, “Literature review as a research methodology: An overview and guidelines,” Journal of Business Research, vol. 104, pp. 333–339, Nov. 2019. https://doi.org/10.1016/j.jbusres.2019.07.039

26

[26] W. M. Lim, “What Is Qualitative Research? An Overview and Guidelines,” Australasian Marketing Journal, vol. 33, no. 2, pp. 199–229, May 2025. https://doi.org/10.1177/14413582241264619

27

[27] A. Priya, “Case Study Methodology of Qualitative Research: Key Attributes and Navigating the Conundrums in Its Application,” Sociological Bulletin, vol. 70, no. 1, pp. 94–110, Jan. 2021. https://doi.org/10.1177/0038022920970318

28

[28] E. D. Batubara, M. Nursidin, D. Sijauta, D. Ventiany, and T. Hasan, “Improving BOS Fund Accountability Through ARKAS, Internal Control and Strengthened by Transparency,” Jurnal Reviu Akuntansi dan Keuangan, vol. 15, no. 4, Nov. 2025. https://doi.org/10.22219/jrak.v15i4.42217

29

[29] T. Nurrochman, F. Muhammad, H. Harsono, and S. Suyatmini, “Pengelolaan Dana Bantuan Operasional Sekolah di Sekolah Dasar Negeri,” Munaddhomah: Jurnal Manajemen Pendidikan Islam, vol. 4, no. 1, pp. 60–70, Feb. 2023. https://doi.org/10.31538/munaddhomah.v4i1.331

30

[30] B. D. Baker, Educational Inequality and School Finance: Why Money Matters for America’s Students. Cambridge, MA, USA: Harvard Education Press, 2021. [Online]. Available: https://books.google.co.uk/books?id=HhIeEAAAQBAJ

License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Tata Kelola Anggaran Digital Berbasis ARKAS untuk Penguatan Akuntabilitas Publik dan Manajemen Sekolah Berorientasi Maqāṣid

Authors

Abstract

Keywords

References

License

Download Article

Downloads

Article Information

Published

Issue

Article Tools

Citation Impact

Kanan