DETAIL DOCUMENT
Realokasi Bantuan Operasional Sekolah Menggunakan Sistem Informasi Pengelolaan Dana Bantuan Operasional Sekolah Keuangan Daerah Pada Masa Pandemic Covid-19 Di Sman 3 Rupat
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Institusion
Politeknik Negeri Bengkalis
Author
Azira, Azira
Subject
562 Akuntansi 
Datestamp
2022-08-28 12:31:22 
Abstract :
This study aims to find out (1) How is the process of reallocating BOS changes based on the BOS fund policy during the Covid-19 pandemic at SMAN 03 Rupat, (2) How is the process of reallocating BOS changes through SIPBOS KEUDA, (3) What are the obstacles faced by users in the process of reallocating changes in BOS funds based on BOS policies during the Covid-19 pandemic and what are the obstacles faced by users in the process of reallocating BOS changes through SIPBOS KEUDA. Data analysis method used is descriptive qualitative method. The results show that (1) The process of reallocating changes to the BOS program and activities of SMAN 3 Rupat by relaxing the adjustment of the use of BOS funds during the Covid-19 Pandemic. (2) The reallocation process uses the Regional Finance BOS Fund Management Information System (SIPBOS KEUDA) by entering the Planning menu in the form of RKAS to plan changes to school budget activities. (3) Obstacles faced by SMAN 3 Rupat during the Reallocation of Activity Programs and School Budgets in determining activities that are really priority during the Covid-19 Pandemic. 
Institution Info

Politeknik Negeri Bengkalis