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All Journal Jambura Accounting Review PENG: Jurnal Ekonomi dan Manajemen
Atia Zahro
Universitas Negeri Semarang
Economics, Econometrics & Finance

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Literature Review: Efektivitas Pengelolaan Dana BOS pada Sekolah Menengah Atas dan Kejuruan Kharina Amadea Adiningrum; Lovia Putri Wulandari Sitanggang; Annisa Widi Selina; Atia Zahro
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): Juli-September, Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/r8jdcg92

Abstract

School Operational Assistance (BOS) is one of the government policies aimed at supporting the implementation of basic and secondary education to be more effective and efficient through school operational funding. Therefore, the purpose of this study is to examine the effectiveness of BOS fund management in secondary and vocational schools through a systematic literature review. This study uses the Systematic Literature Review (SLR) method as descriptive qualitative research. Data were collected from various journals and articles published between 2020 and 2025, totaling 10 articles. In this literature analysis, it can be concluded that BOS management has generally been carried out in accordance with applicable technical guidelines, including budget planning based on priority scales, two-stage fund disbursement, supervision, and reporting involving various stakeholders. However, obstacles such as delays in fund disbursement, regulatory changes, and limited human resources remain major challenges that affect the effectiveness of BOS fund management. Transparency and accountability have proven to be key factors in improving the effectiveness of the use of these funds. This study recommends improving training for BOS managers and refining the fund disbursement mechanism to support the optimization of BOS fund usage to improve the quality of education at the secondary level.
Financial Satisfaction of Students in Semarang State: The Influence of Financial Literacy, Financial Attitudes, and Hedonistic Lifestyles with Financial Technology as a Moderation Variable Atia Zahro; Dwi Puji Astuti
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i2.322

Abstract

This study aims to analyze the influence of financial literacy, financial attitudes, and hedonistic lifestyles on financial satisfaction. Furthermore, financial technology (Fintech) was included in the study as a mediating variable that can strengthen the influence on financial satisfaction. The study participants were students from the Department of Economics at Semarang State University. Probability sampling was conducted using proportional stratified random sampling, with 195 students from the Department of Economics at Semarang State University selected as participants. For this analysis, SmartPLS 4.0 software was used to perform Structural Equation Modeling (SEM-PLS) based on Partial Least Squares (PLS). The results of the study indicate that financial literacy does not have a positive effect on financial satisfaction, whereas financial attitudes, lifestyle, and financial technology have positive effects on financial satisfaction. Regarding moderation effects, the results show that financial technology does not strengthen the influence of financial literacy, financial attitudes, or hedonistic lifestyle on financial satisfaction among students in the Department of Economics at Semarang State University This study contributes to the literature by demonstrating that financial technology serves as a supporting tool, rather than a factor that amplifies the influence of individual financial characteristics on financial satisfaction. In practical terms, these findings suggest that higher education institutions should supplement their financial literacy programs with behavior-based financial education and self-control training to enhance students’ long-term financial well-being.
Co-Authors Annisa Widi Selina Dwi Puji Astuti Kharina Amadea Adiningrum Lovia Putri Wulandari Sitanggang