Effectiveness of ARKAS Application in Enhancing Transparency in Bos Fund Management

This study investigates the effectiveness of the School Activity Budget Plan Application (ARKAS) in enhancing transparency of Basic Operational Funds (BOS) utilization at SMP Khas Kempek Cirebon. Employing a quantitative research design, data were systematically analyzed to understand the relationship between ARKAS usage and BOS fund transparency. The research involved participant selection, questionnaire distribution, document analysis, and statistical analysis, including validity and reliability tests, classical assumption testing, and simple linear regression. Results indicate that ARKAS significantly influences BOS transparency, suggesting its potential for improving governance practices. Integration of ARKAS into school management systems is recommended to streamline administrative processes and foster stakeholder trust. Future research should explore these dynamics in broader contexts and assess long-term impacts on educational finance management.