From Manual to Modern: Integrating e-Budgeting and e-Reporting for Efficient School Fund Management

DOI: https://doi.org/10.33650/al-tanzim.v10i3.13521
Authors

(1) * Endah Reknaningsih   (Universitas Persatuan Guru Republik Indonesia Semarang)  
        Indonesia
(2)  Nurkolis Nurkolis   (Universitas Persatuan Guru Republik Indonesia Semarang)  
        Indonesia
(3)  Muhammad Prayito   (Universitas Persatuan Guru Republik Indonesia Semarang)  
        Indonesia
(*) Corresponding Author

Abstract


This research aims to develop an integrated e-Budgeting and e-Reporting system for managing BOS funds at schools. The study's background highlights the persistent challenges in manual management of BOS funds, including reporting delays, data inconsistencies, and administrative errors. These inefficiencies emphasize the need for a digital solution that integrates budgeting, reporting, and monitoring functions. The research method employed a Research and Development (R&D) approach, using needs analysis, system design, prototype development, expert validation, and limited field testing. The results indicate that the system achieved a feasibility score of 3.52/4 (88.8%), categorized as highly feasible with minor revisions. Limited field testing yielded an average score of 3.68/4, with reporting time efficiency improving by approximately 40% and administrative errors reduced through automated validation features. The developed system effectively integrates budgeting and reporting processes into a single platform, enhancing data accuracy, transparency, and efficiency. This study contributes to the field of digital financial governance in education and provides practical insights for implementing integrated digital systems in resource-constrained schools. Future research could explore the system’s long-term impacts and scalability across diverse educational settings.


Keywords

E-Budgeting, E-Reporting, Bos Funds, Digital Financial Governance, System Integration



Full Text: PDF



References


Abd Aziz, A., & Ali, N. M. (2024). Factors Influencing Information Quality of Information Systems: A Systematic Literature Review. Joiv: International Journal on Informatics Visualization, 8(3–2), 1923–1931. https://doi.org/10.62527/joiv.8.3-2.3483

Adekunle, S. (2025). Integrative Data-Driven Governance and Intelligent Systems for Financial and Healthcare Transformation: A Multidisciplinary Analytical Framework. Emerging Frontiers Library for the American Journal of Engineering and Technology, 7(09), 268–274.

Adesina, M. T., Babayemi, T. D., & Adesina, J. M. (2024). Enhancing Financial Efficiency: ERP Applications in the Banking Sector. International Journal of Science and Research Archive, 12(2), 2081–2093. https://doi.org/10.30574/ijsra.2024.12.2.1431

Ahmad, C. S., Bali Mahomed, A. S., & Hashim, H. (2025). Cloud Computing Adoption in SMEs: Assessing the Moderating Role of AI on Perceived Business Process Performance Through D&M Model Lens. Business Process Management Journal, 1–20. https://doi.org/10.1108/BPMJ-01-2025-0103

Al-Okaily, M., & Al-Okaily, A. (2025). Determinants of User Satisfaction with Financial Information Systems in the Digital Transformation Era: Insights from Emerging Markets. Global Knowledge, Memory and Communication, 74(3–4), 1171–1190. https://doi.org/10.1108/GKMC-12-2022-0285

Alsyouf, A., & Albugami, M. (2023). The Use of a Technology Acceptance Model (TAM) to Predict Patients' Usage of a Personal Health Record System: The Role of Security, Privacy, and Usability. International Journal of Environmental Research and Public Health, 20(2), 1347. https://doi.org/10.3390/ijerph20021347

Arianto, A., & Saputra, B. (2025). E-Budgeting Implementation on Public Financial Transparency and Accountability at the Communication and Information Department of Padang City. Jiana (Jurnal Ilmu Administrasi Negara), 22(2), 191–202. https://doi.org/10.46730/jiana.v22i2.8253

Arvaresa, T. Y., & Oktaviannur, M. (2026). Optimization of Transparent and Accountable Regional Financial Management at the Regional Financial and Asset Management Agency (BPKAD) of East Lampung Regency. International Journal of Multidisciplinary Research, 2(2), 272–280.

Astuti, A., & Hanif, M. (2025). Accountability in the Management of School Operational Assistance (BOS) Funds for Improving Educational Quality at SMK Ma'arif NU 2 Karanglewas. Benchmarking, 9(2), 532–540.

Bambang Subiyanto, Syamsudin, Tobing, K. S. L., Digdowiseiso, K., & Abd Majid, N. (2023). The Determinants of E-Budgeting Implementation in Indonesia: A Systematic Literature Review. Journal of Accounting Research, Utility Finance and Digital Assets, 2(2), 741–747. https://doi.org/10.54443/jaruda.v2i2.104

Benrimoh, D., Tanguay-Sela, M., Perlman, K., Israel, S., Mehltretter, J., Armstrong, C., Fratila, R., Parikh, S. V., Karp, J. F., & Heller, K. (2021). Using a Simulation Centre to Evaluate Preliminary Acceptability and Impact of an Artificial Intelligence-Powered Clinical Decision Support System for Depression Treatment on the Physician–Patient Interaction. BJPsych Open, 7(1), e22. https://doi.org/10.1192/bjo.2020.127

Bisogno, M., Cuadrado-Ballesteros, B., & Santis, S. (2022). Do E-Government Initiatives and E-Participation Affect the Level of Budget Transparency? International Public Management Journal, 25(3), 365–391. https://doi.org/10.1080/10967494.2022.2042437

Carrera Mora, O. Y., & Reyes Mendoza, S. (2025). Measuring the Efficiency of E-Government Websites at the Municipal Level in Mexico. Digital Transformation and Society, 4(4), 423–441. https://doi.org/10.1108/DTS-01-2025-0023

Cheah, W.-H., Jusoh, N. M., Aung, M. M. T., Ab Ghani, A., & Rebuan, H. M. A. (2023). Mobile Technology in Medicine: Development and Validation of an Adapted System Usability Scale (SUS) Questionnaire and Modified Technology Acceptance Model (TAM) to Evaluate User Experience and Acceptability of a Mobile Application in MRI Safety Screening. Indian Journal of Radiology and Imaging, 33(01), 36–45. https://doi.org/10.1055/s-0042-1758198

Damiyano, D. (2025). Data-Driven Decision-Making and Performance Management. In Sustainable Development in Southern Africa (pp. 220–238). Routledge. https://doi.org/10.4324/9781003596011-10

Danar, O. R. (2024). Digital Transformation of Indonesian Administration and Bureaucratic System. International Journal of Electronic Governance, 16(2), 152–171. https://doi.org/10.1504/IJEG.2024.140789

Darmayanti, R. (2024). Research Design: RnD Research Method. SSRN.

Ebhota, O. S., Hongxing, Y., & Sampene, A. K. (2024). Investigating the Influence of Digital Transformation, Budgeting and Budgetary Control on the Financial Performance of SMEs. Scientific African, 26, e02429. https://doi.org/10.1016/j.sciaf.2024.e02429

Hossin, M. A., Du, J., Mu, L., & Asante, I. O. (2023). Big Data-Driven Public Policy Decisions: Transformation Toward Smart Governance. Sage Open, 13(4). https://doi.org/10.1177/21582440231215123

Islam, S. (2025). A Systematic Review of Public Budgeting Strategies in Developing Economies: Tools for Transparent Fiscal Governance. American Journal of Advanced Technology and Engineering Solutions, 1(01), 602–635. https://doi.org/10.63125/wm547117

Kannapadang, D., Munawaroh, S., & Purwanto, S. A. (2025). Optimizing E-Government for Enhanced Transparency and Accountability in Local Governance. Jurnal Ilmiah Manajemen Kesatuan, 13(5), 4203–4212. https://doi.org/10.37641/jimkes.v13i5.3962

Kar, A. K. (2021). What Affects Usage Satisfaction in Mobile Payments? Modelling User Generated Content to Develop the Digital Service Usage Satisfaction Model. Information Systems Frontiers, 23(5), 1341–1361. https://doi.org/10.1007/s10796-020-10045-0

Khairati, F., & Putra, H. (2024). Empowering Government Fiscal Efficiency: Usability Evaluation and E-Government Model Refinement. International Journal of Management Science and Information Technology, 4(2), 167–177. https://doi.org/10.35870/ijmsit.v4i2.2775

Khan, A. Z., Mahmood, F., Bokhari, R. H., Mushtaq, R., & Abbas, R. (2021). Challenges of E-Government Implementation in Health Sector: A Step Toward Validating a Conceptual Framework. Digital Policy, Regulation and Governance, 23(6), 574–597. https://doi.org/10.1108/DPRG-04-2021-0048

Kim, C., & Park, S. (2022). When Push Comes to Shove: The Effect of Economic Crisis on the Spending of Government Savings. International Journal of Public Administration, 45(6), 523–536. https://doi.org/10.1080/01900692.2020.1868507

Kiruthu-Kamamia, C., Berner-Rodoreda, A., O’Bryan, G., Sande, O., Huwa, J., Thawani, A., Tweya, H., Groot, W., Pavlova, M., & Feldacker, C. (2025). Acceptability and Feasibility of a Mobile Electronic Medical Record System for Community-Based Antiretroviral Therapy in Lilongwe, Malawi: A Rapid Qualitative Analysis. PLoS One, 20(5), e0303416. https://doi.org/10.1371/journal.pone.0303416

Kovari, A. (2024). AI for Decision Support: Balancing Accuracy, Transparency, and Trust Across Sectors. Information, 15(11), 725. https://doi.org/10.3390/info15110725

Naida, N. (2024). Enhancing Transparency and Accountability Through Digitalization: A Case Study on the Use of the E-Siap BOS Application in BOS Fund Management. Accounting Journal of Ibrahimy (AJI), 2(2), 145–152. https://doi.org/10.35316/aji.v2i2.5977

Nur Handayani, U., Ludigdo, R., Rosidi, R., & Roekhudin, R. (2022). The Concept of Financial Accountability in Education System: Study on Private Own Islamic Boarding School. Quality - Access to Success, 23(189). https://doi.org/10.47750/QAS/23.189.07

Ogeawuchi, C., & Gbenle, P. (2023). Designing Full-Stack Healthcare ERP Systems with Integrated Clinical, Financial, and Reporting Modules. Management, 10(1), 11–20. https://doi.org/10.54660/.JFMR.2023.4.1.406-414

Papageorgiou, G., Sarlis, V., Maragoudakis, M., & Tjortjis, C. (2024). Enhancing E-Government Services Through State-of-the-Art, Modular, and Reproducible Architecture Over Large Language Models. Applied Sciences, 14(18), 8259. https://doi.org/10.3390/app14188259

Pediredla, V. (2025). Enhancing Accuracy in Financial Calculations: The Role of Automation in Error Detection and Efficiency. Journal of Multidisciplinary, 5(8), 395–402.

Prasetyo, Y. T., & Nadlifatin, R. (2025). Factors Influencing the Perceived Usability of Line Pay: An Extended Technology Acceptance Model Approach. Acta Psychologica, 255, 104924. https://doi.org/10.1016/j.actpsy.2025.104924

Prihatin, E. (2021). The Use of ARKAS Application in Management of School Operational Assistance Funds (BOS). In Proceedings of the 4th International Conference on Research of Educational Administration and Management (ICREAM 2020) (pp. 105–108).

Purba, A. (2024). Indonesian Teaching Materials in Competency-Based Universities Text Orientation: Research and Development at the University of Jambi Through the Borg & Gall Model. Pakistan Journal of Life & Social Sciences, 22(2). https://doi.org/10.57239/PJLSS-2024-22.2.001739

Setiyono, J., Munir, M., Kurniady, D. A., & Kurniatun, T. C. (2025). Management of BOS Funds Using the School Activity and Budget Plan Application (ARKAS) at Public Junior High Schools in Majalengka Regency. JMSP (Jurnal Manajemen dan Supervisi Pendidikan), 9(3), 259–271. https://doi.org/10.17977/um025v9i12024p273

Taiwo, K. (2025). Information Technology and Governance: Does E-Governance Aid Budget Transparency? Journal of Development Policy and Practice, 10(2), 230–251. https://doi.org/10.1177/24551333241242195

Van Ryzin, G. G. (2021). The Perceived Fairness of Active Representation: Evidence from a Survey Experiment. Public Administration Review, 81(6), 1044–1054. https://doi.org/10.1111/puar.13412

Wan, M., & Fitriadi, A. (2025). Effectiveness of School Financial Monitoring System in Misuse of Education Budget. Jurnal Riset Ilmu Pendidikan, 5(1), 148–156. https://doi.org/10.56495/jrip.v5i1.886

Warisno, A., Anshori, A., Hidayah, N., & Dwianto, A. (2025). Transformative Islamic Education Management in Madrasah and Pesantren Integrating Tradition and Digital Innovation. Journal of Cultural Analysis and Social Change, 276–289. https://doi.org/10.64753/jcasc.v10i2.1596

Zahirah, S. Y., & Suhaedi, W. (2025). Optimizing Financial Management and Reporting to Increase Accountability and Transparency in Islamic Boarding Schools. Journal of Islamic Economics Lariba, 11(1), 25–44. https://doi.org/10.20885/jielariba.vol11.iss1.art2


Dimensions, PlumX, and Google Scholar Metrics

10.33650/al-tanzim.v10i3.13521


Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Endah Reknaningsih, Nurkolis, Muhammad Prayito

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

Al-Tanzim : Jurnal Manajemen Pendidikan Islam
Published by Lembaga Penerbitan, Penelitian, dan Pengabdian kepada Masyarakat (LP3M) of Nurul Jadid University, Paiton, Probolinggo, East Java, Indonesia.