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This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email

This study aims to identify how the development of human capital can be improved through optimizing the School Activity Plan and Budget (RKAS) in an effort to improve school quality. Through a qualitative approach, data was collected through observation, interviews, and analysis of documents related to the implementation of the RKAS at SMKN 3 Tuban. The results of the research show that developing human capital through optimizing RKAS has the potential to improve school quality. Funds allocated wisely for teacher and student training programs, as well as extracurricular support and collaboration with other schools and industry visits, were able to develop teacher and student competencies. Optimal implementation of RKAS plays an important role in facilitating human capital development by ensuring proper allocation of funds and programs that are relevant to school needs.

Lamaholot Larantuka Private Vocational School is an educational unit located in Lewoloba Village, Ile Mandiri District, East Flores Regency. As an Educational Institution, every activity carried out at the Lamaholot Private Vocational School is directed to achieve the school's vision and mission. To achieve the vision and mission, Lamaholot Larantuka Private Vocational School must pay attention to the elements of education management, namely curriculum management, student management, facilities and infrastructure management, public relations management, personnel management, and financial management. From the results of the initial research on the management elements above, it was found that phenomena/problems related to financial management had not been managed effectively. This was reinforced in the 2020 and 2021 School Activity and Budget Plans (RKAS), where it was found that several activity plans could not work because there was no reconciliation between targets and budget realization. The research objective to be achieved is that the researcher wants to know and explain the financial management of the Lamaholot Private Vocational School Larantuka based on the principle of the effectiveness of school financial management. In this study, the data collection techniques used were observation, interviews and document studies. While the data analysis technique used to find out and explain the problems at the research location is descriptive qualitative with a school financial management approach which includes (a) school financial management planning at SMKs; (b) implementation of school financial management at SMK; (c) evaluation and accountability of school financial management; and (d) analysis of the effectiveness of school financial management in SMK. From the results of the study it was found that the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2020 was in the range of 99.52%. It means effective. Meanwhile, the effectiveness of school financial management at the Lamaholot Larantuka Private Vocational School in 2021 is in the range of 99.29% and is said to be effective. Based on the results of this study, the researchers concluded that the effectiveness level of financial management at the Lamaholot Larantuka Private Vocational School for the 2020 and 2021 fiscal years has reached the effective category because it is in the 90% - 100% category.

RKAS is a set of school action plans that cover planning, coordinating, implementing, and monitoring teaching and learning activities in the future. From this it can be concluded that the RKAS covers all parts of budget management, from planning to accountability. The School Activity and Budget Plan (RKAS) must be designed in accordance with established procedures. The procedures are (1) taking inventory of school programs/activities for the following year; (2) compiling action programs according to their types and priorities; (3) determine the work program and program details; (4) Prepare working papers and spreadsheets, set financial goals and budgets and bring them into standard RKAS format. This preparation procedure was also carried out at SMAN 13 Surabaya. In carrying out the procedures for preparing the Activity Plan and School Budget SMAN 13 Surabaya also includes teachers and school committees to take part in the discussion process regarding the planned school activity program design. The RKAS reporting process is also important in order to uphold the principles of accountability and transparency in an educational institution. This is also done by SMAN 13 Surabaya, this school uses two reporting processes, including mandatory reporting through an application that has been provided by the government in the form of the SIPLAH and ARKAS applications. This application is intended to oversee the management and planning of learning in schools, not only that at SMAN 13 Surabaya also do manual reporting, namely reporting to the school committee.

One institution that requires an accounting information system and budget plan is an educational institution. Education funding includes all expenditures that have been budgeted through the School Income and Expense Plan (RAPBS) or School Budget Activity Plan (RKAS) to support the process of providing education in the form of services or goods. Madrasah Aliyah Sabilul Ulum has a duty to manage finances based on financial management principles so that the money in circulation can be utilized optimally. Break even point is the point where total income equals total cost or the point where profit equals zero. The computer-based accounting information system that is designed includes account data recording, student data recording, accounting transaction records, cost classifications, BEP calculations, income budgets, account data reports, general journals, financial accountability reports, expense classification reports, BEP reports, income budget reports and school budget plans.