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Accountability and Transparency of Boss Funds: An Overview of Financial Management in Public Schools Rizka, Annissa Fitriani; Ahmad, Masduki; Rochimah, Heni
Journal of English Language and Education Vol 10, No 4 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i4.1051

Abstract

The School Operational Assistance (BOS) Fund serves as one of the primary fiscal instruments in Indonesia to support the operational needs of public schools. This study aims to evaluate the implementation of accountability and transparency principles in BOS fund management based on a comprehensive literature review of relevant studies and government regulations over the past decade. The findings reveal that while schools have generally complied with accountability standards such as budgeting, reporting, and internal oversight mechanisms, the implementation of transparency remains inconsistent. Limitations in information dissemination, financial literacy, and stakeholder engagement have hindered broader public monitoring and trust. This study concludes that enhancing the capacity of school financial managers, establishing accessible and inclusive information systems, and reinforcing community participation are strategic efforts needed to improve BOS fund governance. These findings are expected to inform future education finance policies aimed at achieving more accountable and transparent school financial systems.
What are The Predictor Factors of Teacher Work Stress? A Systematic Literature Review 2015-2025 Rizka, Annissa Fitriani; Fuad, Nurhattati; Zulaikha, Siti; Kamaludin, Kamaludin
Journal of Educational Sciences Vol. 10 No. 1 (2026): Journal of Educational Sciences
Publisher : FKIP - Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jes.10.1.p.1107-1119

Abstract

The phenomenon of teacher work stress is increasingly becoming a concern due to increasing professional demands and the dynamics of change in the education system. This study aims to identify predictors of teacher work stress through a systematic review of published literature from 2015–2025. The research method used is a Systematic Literature Review (SLR) approach based on the PRISMA protocol with the stages of identification, selection, quality evaluation, and synthesis of findings. From all the studies reviewed, a number of literatures showed that workload and work environment are two main determinants that consistently contribute to increased teacher work stress. High workload, especially related to administrative tasks and dual responsibilities, has been shown to increase psychological distress, while an unsupportive work environment amplifies the impact of stress and reduces teacher well-being. The results of this study confirm that work stress arises in response to an imbalance between job demands and available resources, therefore, comprehensive management efforts are needed. In conclusion, workload and work environment play a significant role as triggers of teacher work stress, and these findings can form the basis for developing policies and intervention strategies to create a healthier and more sustainable educational work climate.