PENERAPAN SISTEM INFORMASI AKUNTANSI DAN AKUNTABILITAS DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (Pada SMP Negeri 2 Ciracap, Kecamatan Ciracap, Kabupaten Sukabumi)

Deti Kurnia (1630611041) muhammadiyah University of Sukabumi. The Application of Accounting and Accountability Information System in the Management of School Oprational Assistance Funds in State Junior High School (SMP) 2 Ciracap.(Mentor Chofiuddin Muchlis, M.Ak and Rima Purwanti, SE,MM). This study aims to analize the extent of application of accoutability informastion system in the management of school oprational assisteance fundsin the state junior high school 2 ciracap. The method used is qualitatif method with descriptive approach. Data collection techniques used were interviews and observation. Data analysis techniques used are: 1)The collection of data, 2) Data reduction, 3) Presentation of data, 4) inference and verification. The results of the study indicate that there is an accounting information system applied by the school and the task dividing line has not been effective. Accountability for managing BOSS fund have good enought. Although some of RKAS budgets have not been properly allocated. But the accountability procedure for reporting BOSS funds have as according to Technical Guide