Internal Control System Analysis in The Implementation of School Operational Assistance Program: Case Study of a Pilot School

This research aims to determine the internal control system for implementing the School Operational Assistance program at Muhammadiyah 2 Wates Vocational School, focusing on the planning, use, and reporting of School Operational Assistance funds. In this research, we will compare the practices observed in the field with the internal control theory outlined in Government Regulation No. 60 of 2008, as well as the internal control components outlined in COSO. Additionally, we will examine whether the implementation of the School Operational Assistance funding program aligns with Minister of Education and Culture Regulation No. 6 of 2021. This research type is descriptive-qualitative and uses data collection techniques using observation, interviews, and documentation techniques. Descriptive analysis is the data analysis technique used. The research findings demonstrate that: The School Operational Assistance program adheres to Minister of Education and Culture Regulation No. 6 of 2021 in terms of planning, utilization, and reporting. This is evident in the allocation of funds, which aligns with the components financing school operational expenses. SMK Muhammadiyah 2 Wates has fully implemented internal control, adhering to internal control theory, Government Regulation No. 60 of 2008, and COSO's internal control components