Blockchain-Based Framework for Transparency and Accountability in BOS Fund Management: Integration with ARKAS and SIMPAN-BOS

Abstract

The management of Bantuan Operasional Sekolah (BOS) funds in Indonesia faces persistent transparency, accountability, and auditability challenges across decentralized schools. This systematic literature review (SLR) synthesizes peer-reviewed research (2018–2025) from blockchain engineering, public administration, information systems, and financial technology. It evaluates the conceptual feasibility of blockchain-based frameworks for strengthening BOS fund governance and maps the current evidence base. Analyzing hybrid consortium blockchains, smart contract security, ISO/TC 307 standards, and Blockchain-as-a-Service (BaaS) architectures, the literature suggests blockchain can improve transparency, traceability, and real-time auditability of fund flows when integrated with the BOS reporting ecosystem (official ARKAS platform and third-party tools like SIMPAN-BOS). However, no empirical post-implementation evidence exists in the BOS context; all available studies are conceptual, simulation-based, or from non-BOS settings. A key limitation underaddressed: blockchain immutability ensures tamper-evidence but not off-chain input veracity (the oracle/garbage-in problem). Key challenges include scalability, organizational readiness, regulatory uncertainty, integration complexity, and data provenance. The review also highlights the emerging role of LLMs in automated smart contract auditing. Thus, the primary contributions are an evidence-gap map, a provenance-aware integration framework, and strategic recommendations for empirical validation, lifecycle certification, and multi-stakeholder adoption aligned with Indonesia’s regulatory and institutional context.