This study aims to determine the process of planning, implementation, and application of the internal control system in the management of BOS funds at SDN Sukadami 01, as well as to identify the obstacles faced. Using a qualitative approach through interviews, observations, and documentation, the research found that although the school's organizational structure was well organized, there were still weaknesses such as the lack of assertiveness in the division of tasks, the lack of an active role of the school committee in supervision, and the absence of a separation of recording and expenditure tasks. This shows that the internal control system in the management of BOS funds has not been optimized.
Sabrina Dwiyanti (Thu,) studied this question.
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