<![CDATA[Financial accountability and distributive justice remain important challenges in Indonesia's School Operational Assistance (BOS) program, particularly regarding institutional transparency, resource allocation, and stakeholder participation. This study examines accountability challenges in BOS management, explores equity considerations in educational financing, and develops a conceptual framework integrating religious moderation values into school financial governance. Employing an Integrative Literature Review (ILR), the study synthesizes empirical and conceptual literature on educational financial management, distributive justice, religious moderation, and ethical governance through thematic analysis. The synthesis identifies three interconnected dimensions: the need to strengthen procedural accountability, informational transparency, and participatory oversight; the importance of allocative, utilization, and procedural equity in educational financing; and the potential relevance of religious moderation principles to ethical financial decision-making. Building on these insights, the study proposes a Value-Based BOS Governance Framework integrating technical governance mechanisms with tasamuh (tolerance), tawazun (balance), and i‘tidal (justice). These principles are conceptually linked to inclusive stakeholder participation, proportional budget prioritization, and equitable resource allocation. The framework contributes to educational governance literature by translating religious moderation values into proposed institutional financial management practices. However, its effectiveness remains subject to empirical validation across different educational contexts.]]>
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