Accountability in School Education Fund Management: A Case Study of an Indonesian Educational Institution

Abstract

This study examines the concept, implementation, and evaluation of accountability in the management of education funds in schools in Indonesia. Accountability is a core principle that emphasizes responsibility for the use of funds to stakeholders, prioritizing transparency, participation, and responsibility. In practice, the management of education funds is guided by government policies, such as the utilization of School Operational Assistance (BOS) funds and the preparation of the School Activity and Budget Plan (RKAS), which involve various stakeholders. This process is also supported by digital systems to enhance efficiency and transparency in financial reporting. However, implementation on the ground still faces various challenges, including limited human resource competencies, a lack of understanding of reporting systems, and weak oversight and transparency. Accountability evaluations are conducted through audits and accountability reports to assess the alignment of fund usage with educational planning and objectives. Therefore, improvement efforts are needed through training, mentoring, the use of technology, as well as strengthened oversight and community participation. With accountable and professional fund management, it is hoped that the quality of services and education in Indonesia can be improved sustainably.