Financial Decision-Making in Schools Using ARKAS-Based Management Information Systems: A Qualitative Case Study

Authors

  • Tri Emelia Rostari Universitas Bengkulu, Indonesia
  • Sudarwan Danim Universitas Bengkulu, Indonesia
  • Asti Putri Kartiwi Universitas Bengkulu, Indonesia

DOI:

https://doi.org/10.35445/alishlah.v18i2.9992

Keywords:

school management information systems, arkas, financial decision-making, data-informed decision making, socio-technical systems

Abstract

Digital financial management systems are increasingly used to strengthen accountability and decision-making in schools. However, limited research has examined how ARKAS-generated financial data are interpreted and used in school financial governance. This study investigates how ARKAS supports financial decision-making practices in a public junior secondary school in Indonesia.This study employed a qualitative instrumental case study design at SMPN 19 Seluma, Indonesia. Data were collected through semi-structured interviews with eight participants involved in school financial governance, including the principal, vice principal, treasurer, ARKAS operator, administrative staff, teacher representative, school committee representative, and district-level BOS supervisor. Institutional documents, including RKAS documents, BOS realization reports, accountability reports, ARKAS-generated summaries, and meeting minutes, were also analyzed. Data were examined using reflexive thematic analysis, supported by triangulation, member checking, and reflexive memoing.The findings show that ARKAS structures financial planning, implementation, reporting, verification, and deliberative governance through standardized digital procedures. However, school financial governance does not operate as a fully data-driven process. Financial data function as deliberative resources that are interpreted, negotiated, and verified by school actors. Accountability practices remain hybrid, combining system-generated reports with manual verification of receipts and supporting documents. Unequal technical capacity, dependence on ARKAS operators, unstable connectivity, and organizational adaptation challenges also shape system use.This study proposes a negotiated socio-technical model of ARKAS-based financial governance. The findings suggest that effective digital financial governance requires not only technological integration but also data literacy, technical capacity, infrastructure stability, and organizational coordination.

References

Sudrajat, J., Mayasari, A., & Arifudin, O. (2024). Enhancing the Quality of Learning through an E-Learning-Based Academic Management Information System at Madrasah Aliyah Negeri. EDUKASIA Jurnal Pendidikan Dan Pembelajaran, 5(2), 621–632. https://doi.org/10.62775/edukasia.v5i2.1724

Sunarjo, R. A., Chakim, M. H. R., Maulana, S., & Fitriani, G. (2024). Management of Educational Institutions through Information Systems for Enhanced Efficiency and Decision-Making. International Transactions on Education Technology (ITEE), 3(1), 47–61. https://doi.org/10.33050/itee.v3i1.670

Syarif, M., & Wahdiat, I. S. (2024). Implementation of The School Budget Activity Plan Application (Arkas) And the Bos Fund Management Information System On The Accountability Of Bos Financial Reporting in Education Entities In Cirebon City. Return : Study of Management, Economic and Bussines, 3(9), 704–713. https://doi.org/10.57096/return.v3i10.258

Vasuki, M., Marttinson Boakye, M., Nettey, T., & Abshana Begam, M. (2025). Data-Driven Governance in Higher Education: Applying Advanced Statistical Models To Guide Policy, Leadership, And Institutional Reform. International Journal of Current Research and Modern Education, 10(2), 118–127. https://doi.org/10.5281/zenodo.17909862

Elugbaju, W. K., Okeke, N. I., & Alabi, O. A. (2024). Conceptual framework for enhancing decision-making in higher education through data-driven governance. Global Journal of Advanced Research and Reviews, 2(2), 016–030. https://doi.org/10.58175/gjarr.2024.2.2.0055

Wang, J., Solan, D., & Ghods, A. (2010). Distance learning success – a perspective from socio-technical systems theory. Behaviour & Information Technology, 29(3), 321–329. https://doi.org/10.1080/01449290903544645

Widati, S., Setyawan, W., & Riyanah, S. (2024). School Operational Assistance Fund (BOS) Accounting Information System as an Internal Control Tool. Is The Best Accounting Information Systems and Information Technology Business Enterprise This Is Link for OJS Us, 8(2), 151–165. https://doi.org/10.34010/aisthebest.v8i2.11611

Young, C., McNamara, G., Brown, M., & O’Hara, J. (2018). Adopting and adapting: school leaders in the age of data-informed decision making. Educational Assessment, Evaluation and Accountability, 30(2), 133–158. https://doi.org/10.1007/s11092-018-9278-4

Yuliantari, B. T., Mustari, M., & Syarifuddin, S. (2025). Digital Transformation in School Administration and the Implementation of School Management Information Systems at Madrasah Aliyah Negeri 1 Mataram. Indonesian Journal of Educational Innovation, 1(3), 47-54. https://doi.org/10.65622/ijei.v1i3.164

Downloads

Published

2026-06-18

How to Cite

Rostari, T. E., Danim, S., & Kartiwi, A. P. (2026). Financial Decision-Making in Schools Using ARKAS-Based Management Information Systems: A Qualitative Case Study. AL-ISHLAH: Jurnal Pendidikan, 18(2), 2140–2152. https://doi.org/10.35445/alishlah.v18i2.9992

Issue

Vol. 18 No. 2 (2026): JUNE 2026

Section

Articles

Citation Check

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.