Article Per Year (5 Year)
p-Index From 2021 - 2026
2.133
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Ilmu Ekonomi dan Pembangunan Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Dinamika Ekonomi Syariah
Mafruhah, Izza
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
The Influence of School Operational Assistance (BOS) Funds on Students’ Literacy and Numeracy: Evidence from Indonesia Wijanarko, Guritno Wahyu; Mafruhah, Izza; Hindrayani, Aniek; Muhammad Sabandi, Muhammad Sabandi
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 8, No 4 (2025): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v8i4.110399

Abstract

This study aims to analyze the effect of School Operational Assistance (BOS) fund utilization on students’ literacy and numeracy achievement through learning quality as a mediating variable. The research employs a quantitative approach using school panel data from 2022 to 2024, analyzed through the Fixed Effect Model and mediation analysis. The findings indicate that the utilization of BOS funds has a positive and significant effect on learning quality and directly as well as indirectly enhances students’ literacy and numeracy outcomes. Learning quality serves as a partial mediator that strengthens the relationship between financial support and student achievement. The novelty of this study lies in its integration of the Resource-Based View and Human Capital Theory to explain the mechanism by which financial resources are transformed into educational quality improvement. These results emphasize that the effectiveness of BOS funds depends largely on how they are managed to strengthen the quality of teaching and learning in relation to students’ literacy and numeracy outcomes. The implications of this study contribute to the advancement of educational science, particularly by enriching the understanding of effective educational resource management to improve learning quality and student achievement in Indonesia.
Co-Authors Akbar, Leon Aniek Hindrayani Ary Setyawan Asep Yudha Wirajaya Dewi Ismoyowati, Dewi Evi Gravitiani FAJAR SETIAWAN Gatri, Betasari Ulfa Hilmah Zuryani I Gusti Lanang Putu Tantra Leny Noviani Mayasari, Febi Muhammad Sabandi, Muhammad Sabandi Muntiyas, Hendrika Ayuliani Noviani, Leni Nurul Istiqomah Perdana, Dian Noor Citra Rahmasari, Himas Arum Syarifah Rahmawati, Fauziyah Nisa Salleh, Norlida Hanim Mohd Sarjiyanto Sudarsana Tuhana Wijanarko, Guritno Wahyu Wilyawati, Arieska Kurnia Yudi Rinanto