This study examines the implementation of an information
technology based financial system in the management of operational assistance
at Sekolah Indonesia Kota Kinabalu (SIKK) and two primary-level Community
Learning Centers (CLCs), namely CLC SD Cempaka and CLC SD Ong Yah Ho in Sabah,
Malaysia. Utilizing a qualitative multi case study approach, data were
collected through interviews, observations, and document analysis, focusing on
digital-based financial planning, recording, reporting, and oversight. The
findings indicate that the use of information technology has strengthened
budget planning, improved the accuracy of real time financial recording, and
accelerated the reporting process. The system has also enhanced time and cost
efficiency, transparency, and accountability in financial management. However,
challenges remain, including limited internet connectivity, the heavy workload
of teachers, inconsistencies in student data, inadequate personnel transition
procedures, and delays in fund disbursement. The study recommends strengthening
digital infrastructure, accelerating bureaucratic procedures related to fund
disbursement, and providing continuous training and mentoring. It also
underscores the importance of cross sectoral collaboration in addressing
administrative and technical challenges to ensure effective, inclusive, and
accountable management of education funding in the long term.
Keywords: technology based financial system, CLC, SIKK,
operational assistance, efficiency, transparency, accountability.