<![CDATA[This study aims to analyze the relationship between financial literacy management and values-based accountability in improving educational quality through a literature review approach. This study employed a qualitative method with a library research design, drawing on scientific journals, academic books, and relevant literature from the past ten years. The results indicate that financial literacy management plays a strategic role in creating efficiency, effectiveness, and sustainability in educational fund management through targeted budget planning, implementation, evaluation, and oversight. Furthermore, values-based accountability serves as a control instrument for organizational deviation through the application of the principles of honesty, transparency, integrity, and moral responsibility in educational governance. This study also found that the integration of financial literacy, values-based accountability, digitalization of financial management, and good governance principles can create a more adaptive, participatory, and oriented model for improving educational quality that is oriented toward meeting National Education Standards. The novelty of this research lies in the development of an integrative model of educational governance that combines financial literacy with moral and spiritual dimensions as a foundation for continuous improvement in educational quality.]]>
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