The Effect of Internal Control System, Accounting Information System and Human Resource Competence on the Quality of BOS Fund's Report

Stefani Astrid Nyudak Prasanthi; Baiq Anggun Hilendri Lestari; Adhitya Bayu Suryantara

Stefani Astrid Nyudak Prasanthi University of Mataram
Baiq Anggun Hilendri Lestari University of Mataram
Adhitya Bayu Suryantara

Keywords: Internal Control System, Accounting Information System, Human Resource Competence, Quality of BOS Fund's Report

Abstract

School Operational Assistance fund, locally known as BOS fund, is a program by Indonesian government that support education funding to improve access and quality of education, especially for basic education. As one of the responsibilities in implementing BOS fund, heads of education units that received BOS fund must submit a report on the realization of the use of BOS fund. Therefore, the education units must present a good and accountable report on BOS fund. This research aims to determine the effect of internal control system, accounting information system and human resources competence on the quality of school operational assistance (BOS) fund’s report in Mataram City. This research is a quantitative research, with used primary data that obtained through distributed questionnaires to respondents. The population in this research were all elementary schools that received BOS funds on 2022 in Mataram City. The selection of the sample was done by used purposive sampling technique that obtained 35 schools with 105 respondents. The data analysis tool used was Partial Least Square (PLS) 4.0 version. The result showed that the internal control system had an effect on the quality of BOS fund’s report, accounting information system had no effect on the quality of BOS fund’s report, and human resources competence had an effect on the quality of BOS fund’s report.

Keywords: internal control system; accounting information system; human resources competence; quality of BOS fund’s report.

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