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Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Indonesia: Systematic Literature Review Dian Bayu Sulistyo; Dyah Mutiara Khayatun Nufus; Anwirotul Hidayah; Nur Intan Rochmawati; Sisca Septiani
Jurnal Ilmiah Multidisiplin Mahasiswa dan Akademisi Vol. 1 No. 6 (2026)
Publisher : Prodi PGSD Unsultra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/intelektual.v1i6.586

Abstract

This systematic literature review aims to analyze the transparency and accountability of School Operational Assistance (BOS) fund management in primary and secondary education in Indonesia for the 2020-2025 period. Using the PRISMA protocol, this study identified 524 articles from Google Scholar, Garuda Portal, SINTA, and Scopus databases, of which 20 articles met the inclusion criteria. The findings indicate that the effectiveness of BOS fund management depends on three key factors: transparency, accountability, and the competence of human resources managers. Key challenges include delays in fund distribution, technical errors in applications (RKAS/ARKAS), and limited understanding of technical guidelines at the school level. Quantitative studies show that transparency contributes 51.2%, accountability 52.7%, and community participation 53.9% to mutual education, with a simultaneous influence of 62.9%. This review provides recommendations for improving BOS fund governance by ensuring the stability of RKAS/ARKAS implementation and expanding vendor coverage in SIPLah, especially for remote areas, through digital strengthening systems, increasing the capacity of school financial managers, and increasing stakeholder participation in planning and evaluating the use of BOS funds.
Strategi Manajemen Pembiayaan Pendidikan Dalam Meningkatkan Mutu Lulusan Najwa Safira; Anik Rismaida; Wahyu Tri Setyobudi; Nur Intan Rochmawati; Sisca Septiani
Jurnal Ilmiah Multidisiplin Mahasiswa dan Akademisi Vol. 1 No. 6 (2026)
Publisher : Prodi PGSD Unsultra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/intelektual.v1i6.611

Abstract

This study employed a qualitative approach and was conducted at SMP Negeri Unggul Tunas Nusa. The findings show that educational financing management was implemented through three main stages: planning, implementation, and evaluation. In the planning stage, the school prepared an annual budget based on operational needs, including facilities and infrastructure, teachers’ honoraria, learning activities, and educational quality improvement programs. The budgeting process was carried out participatively by involving the principal, the treasurer, and the school committee. In the implementation stage, funds were utilized in accordance with the approved budget plan while maintaining transparency and accountability, particularly in managing BOS funds and community contributions. In the evaluation stage, the school conducted periodic reviews of budget realization and spending effectiveness. This evaluation was conducted by the school management team in collaboration with the committee to ensure that educational financing contributed to improving educational quality and graduate quality. Overall, the implementation of educational financing management at SMP Negeri Unggul Tunas Nusa supported a more effective and efficient educational process. A well-structured and closely monitored financial management system became a key factor in promoting better educational outcomes and graduate quality at the school.    
Strategic Learning Management: A Deep Learning Framework with Performance Standardization for Elementary School Success Lisa Virdinarti Putra; Rina Purwanti; Ratih Laily Nurjanah; Sisca Septiani
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.241

Abstract

The implementation of deep learning in elementary schools continues to face significant challenges, particularly in strategic learning management and the availability of standardized assessment instruments capable of validly measuring higher-order thinking skills. This study aims to develop a strategic learning management model based on deep learning integrated with standardized assessment instruments to enhance elementary school students' analytical, evaluative, and creative thinking abilities. A mixed-methods approach was employed involving 240 students from eight elementary schools. Data were collected through cognitive tests, questionnaires, classroom observations, and document analysis, and were analyzed using student cognitive achievement tests, Repeated Measures Analysis of Variance (ANOVA), and Structural Equation Modeling (SEM). The findings indicate that the proposed model significantly improved students' deep learning competencies, with a 37.0% increase in the experimental group compared with a 12.0% increase in the control group. The developed assessment instrument also demonstrated excellent construct validity and high reliability. Furthermore, teacher readiness, technology integration, and institutional support were identified as the primary factors influencing the successful implementation of the model. These findings contribute a validated strategic learning management model and standardized assessment instrument that support the development of higher-order thinking skills and improve the quality of learning in elementary education.
MANAJEMEN PEMBIAYAAN PENDIDIKAN DALAM DINAMIKA KEBIJAKAN PENDIDIKAN MENENGAH Deskania Hardanti; Ardhana Januar Mahardhani; Lalan Ferary Adipura; Nur Intan Rochmawati; Sisca Septiani
EDUPEDIA Vol 10 No 1 (2026): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ed.v10i1.3613

Abstract

Educational financing management is a strategic element in secondary education policy because it plays a crucial role in determining the effectiveness of achieving quality, equity, and sustainability. This study aims to analyze educational financing management within the dynamics of secondary education policy through a conceptual and policy approach. The study employed a qualitative method based on literature review, analyzing academic books, reputable national and international journal articles, and relevant policy documents. The analysis was conducted using content and thematic analysis techniques to identify patterns, concepts, and the implementation of secondary education financing policies. The study's results indicate that the main problem with secondary education financing lies not only in the size of the budget, but also in the quality of financing management, which encompasses planning, governance, accountability, performance orientation, and the principle of fairness. The study's synthesis formulated a conceptual model that places financing management at the core of secondary education policy, with three main pillars: governance, performance orientation, and distributive justice. The implications of this study emphasize the importance of strengthening integrated, needs-based, and sustainable educational financing management to support improvements in the quality and equity of secondary education.
Evaluasi Implementasi dan Kendala Manajemen Resiko Pendidikan dalam Penanggulangan Narkoba di Kalangan Remaja Kabupaten Jepara Siti Aqidatun; Sisca Septiani
Literasi: Jurnal Pendidikan Guru Indonesia Vol. 5 No. 1 (2026): Maret
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/literasi.v5i1.2646

Abstract

This study aims to analyze the evaluation of implementation and the constraints of educational risk management in combating drug abuse among adolescents in Jepara Regency. This research employs a qualitative approach, utilizing observation, interviews, and documentation as data collection methods. The escalation in the number of cases leading up to 2025—which places Jepara as the second-highest in Central Java—reflects a failure in governance to detect social risks at an early stage. This has broad implications across three primary aspects: operational risk, manifested as declining academic achievement and disrupted learning effectiveness; reputational risk, which erodes public trust in educational institutions; and accreditation risk, resulting from the schools' inability to meet social quality assurance indicators. The high prevalence of drug abuse among adolescents in Jepara is not merely a common issue of juvenile delinquency, but rather a systemic threat that requires intervention through integrated risk management functions. There is an urgent need for educational institutions to adopt a systematic risk management framework to ensure the sustainability of quality and a secure learning environment. By integrating risk management as a core function of governance, schools can transform from a responsive-curative approach to a proactive-preventive paradigm. This strategic step is key to maintaining compliance with accreditation regulations, protecting institutional integrity, and, most importantly, ensuring the safety and future of the younger generation as a national asset against the destructive threat of narcotics
Peran Sektor Csr Perusahaan Sawit Terhadap Pembiayaan Pendidikan Dan Dampaknya Terhadap Peningkatan Akses Dan Kualitas Pendidikan Dwi Wahyu Rahmawati; Ita Desi Saputri; Wahyu Nur Aini; Nur Intan Rochmawati; Sisca Septiani
Jurnal Sultra Elementary School Vol 7 No 3 (2026): Edisi Agustus 2026
Publisher : Prodi PGSD Unsultra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/jses.v7i3.924

Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) implemented by oil palm plantation companies in supporting education financing, access, and service quality in Sukamara Regency, Central Kalimantan. This study employed a descriptive qualitative approach using data obtained through observations, interviews, documentation, literature review, and regional education data. Data were analyzed through data condensation, data presentation, content analysis, comparative analysis, and conclusion drawing. The findings indicate that CSR contributes to education through the provision of nine free student shuttle buses, scholarships, educational facilities, support for partner schools, and teacher competency development programs involving 202 teachers at kindergarten, elementary, and junior secondary levels. Educational data indicate that Sukamara Regency has 47 public elementary schools with 602 teachers and 6,054 students, as well as two private/partner elementary schools with 38 teachers and 610 students. The findings further demonstrate that CSR helps reduce geographical and economic barriers while strengthening educational service capacity. However, the distribution of CSR benefits remains concentrated primarily in areas surrounding company operations. Therefore, stronger collaboration between local governments and companies is needed to improve the equity, targeting, sustainability, and effectiveness of CSR programs in supporting educational development in Sukamara Regency.
Analisis Efektivitas, Efisiensi, dan Kebijakan Pembiayaan di TK ABC: Studi Kasus Pengelolaan Keuangan Pendidikan Anak Usia Dini Sopi Ali; Tanti Harjanti; Idah Riyanti; Suprobo Pulas Dewi; Rusmiyanti Rusmiyanti; Sisca Septiani; Wiwik Pudjaningsih
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.8146

Abstract

This study aims to analyze the effectiveness, efficiency, and financing policies in ABC Kindergarten, considering the importance of optimal financial management in ensuring the quality of educational services and the sustainability of the institution. Financing issues are often a major challenge in early childhood education, especially related to limited funds, increasing operational needs, and demands for transparency and accountability. Therefore, a comprehensive evaluation is necessary to find a strategy for improvement. The research method uses a descriptive qualitative approach with case studies. Data was collected through in-depth interviews with principals, treasurers, teachers, and school committees; direct observation in the school environment; and analysis of financial documents and annual budgets. The analysis was carried out thematically to identify financing management patterns, the effectiveness of the use of funds, and the challenges faced. The results of the study show that the effectiveness of financing in supporting the learning process and the provision of basic facilities is quite good, although there is room for optimization, especially in supporting facilities. From an efficiency perspective, the use of funds is relatively economical, but the recording and reporting system is not fully automated, so it has the potential to cause delays in financial information. Meanwhile, financing policies based on parental contributions and foundation subsidies have proven to help maintain operational sustainability, but are still limited in terms of diversifying funding sources. This study recommends the need to improve a digital-based accounting system to strengthen transparency, increase the managerial capacity of school treasurers, as well as efforts to find alternative sources of financing such as cooperation with the private sector, the business world, or government programs. In addition, broader community involvement and strengthening internal governance are also important to ensure sustainable and accountable financing management for all stakeholders.
Inovasi dan Masa Depan Pembiayaan Pendidikan : Menuju Akses dan Kualitas yang Merata Bagas Prakosa; Siswi Yulfani; Retno Sasti Intan Pangastuti; Qomaruddin Rizal; Siti Aqidatun; Sisca Septiani; Wiwik Pudjaningsih
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.8147

Abstract

This article discusses innovative models in higher education financing that aim to expand access and maintain quality more evenly in Indonesia. The main focus of this study is on the challenges of financing higher education, such as limited funds, infrastructure inequality, and quality gaps between regions that are still obstacles to realizing inclusive and quality education. This study uses a qualitative approach with the systematic literature review method on 25 sources of scientific literature published between 2020–2025. The results of the study show that financing models such as public-private partnerships (PPP), education crowdfunding, the use of financial technology (fintech), and Corporate Social Responsibility (CSR) programs have great potential to encourage sustainability and equitable access to higher education. The PPP model, for example, can strengthen synergy between the government and the private sector in the provision of educational infrastructure, while crowdfunding plays a role in opening up wider public participation in supporting student financing. The use of fintech can provide a more flexible, transparent, and accessible payment system, while CSR encourages corporate contributions to support scholarships and university quality development programs. However, its implementation in Indonesia still faces a number of obstacles. Inhibiting factors include limited regulations governing alternative financing, low digital and financial literacy among students and the community, and unevenness in digital infrastructure between regions. Therefore, the development of the higher education financing system in Indonesia needs to be directed at diversifying funding sources, increasing the management capacity of educational institutions, and improving governance to be more accountable and transparent.
Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Penyelenggaraan di Lembaga PAUD Elia Azizah; Arliyah Arliyah; Beti Nurasih; Fitri Wulandari; Puji Darwanti; Sisca Septiani; Wiwik Pudjaningsih
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.8149

Abstract

Effective management of Operational Assistance (BOP) funds is a crucial factor in improving the quality of Early Childhood Education (PAUD) services. The BOP Fund has a strategic role in supporting the provision of facilities, infrastructure, and learning activities that are decent, equitable, and sustainable for early childhood. However, the effectiveness of its management is largely determined by the level of accountability and transparency of the organizing institution. This study aims to analyze the influence of accountability and transparency on the effectiveness of BOP fund management in PAUD institutions. The research method uses a quantitative approach with regression analysis techniques to test the relationship between variables. The research sample amounted to 40 respondents consisting of 15 school principals and 25 PAUD treasurers, selected by random sampling technique. Primary data were collected through a structured questionnaire based on a Likert scale of 1–5 that measured indicators of accountability, transparency, and effectiveness of the use of BOP funds. Data analysis includes classical assumption tests, reliability tests, t-tests, and linear regression analysis. The results of the study showed that there was a significant difference between the responses of the principal and the treasurer in the management of BOP funds with a significance value of 0.000 < 0.05. The regression analysis also confirms that both accountability and transparency have a positive and significant influence on the effectiveness of fund management. These findings confirm that accountable and transparent BOP fund management practices are able to improve the efficiency of fund use, strengthen stakeholder trust, create sound financial governance, and support the success of education programs in early childhood education.
Efektivitas Aplikasi Digital dalam Pelaporan Keuangan di SMPN X Yuvensius Lana; Siti Nurwanti; Abdul Mutholib; Reo Riki Lazarius; Sisca Septiani; Wiwik Pudjaningsih
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 4 (2024): Desember: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i4.8150

Abstract

This study aims to analyze the effectiveness of digital applications in financial reporting at UPTD SMP Negeri X. The focus of the research is to identify the impact of digital technology implementation on the accuracy, transparency, and efficiency of financial reporting in educational institutions. The method used was descriptive qualitative with data collection through semi-structured interviews, participatory observation, and document analysis in the March–May 2024 period. The research respondents consisted of four key personnel: school principals, treasurers, teachers in the field of infrastructure, and teachers in the field of curriculum who have been using the ARKAS application since 2022. The results of the study show that digital applications contribute positively to increasing the effectiveness of financial reporting. This is shown by the average scores on the indicators of accuracy (4.2), transparency (4.1), and timeliness (4.0) on a five-point scale. The implementation of digital systems helps minimize recording errors, speed up the validation process, and increase financial information disclosure. However, the utilization of advanced features such as financial analytics (43.75%), visual reporting (31.25%), and multi-unit integration (25%) is still relatively low. The main challenges found include limited technical training and low digital literacy which is recognized by all respondents (100%). In addition, the lack of supervision from related parties and the limitations of information technology infrastructure are also significant obstacles. Thus, the effectiveness of digital applications is not only determined by the sophistication of the technology used, but also by the readiness of human resources, institutional support, and organizational cultural adaptation. The findings of this study provide important implications for education managers, especially in the formulation of policies to strengthen technology-based governance. Investment in continuous training, infrastructure capacity building, and consistent supervision are key factors to maximize the benefits of digital applications in secondary education financial management.