School Financial Autonomy in Realizing Transparency and Accountability in Management of Education Funds

Aulia Cahyani Nur; Muhammad Nur Akbar; Sri Hastuti

Authors

Aulia Cahyani Nur Universitas Negeri Makassar Author
Muhammad Nur Akbar Universitas Negeri Makassar Author
Sri Hastuti Universitas Negeri Makassar Author

Keywords:

School Financial Autonomy, Transparency, Accountability, School-Based Management, BOS Funds

Abstract

School financial autonomy is a crucial component of the education decentralization policy, which aims to empower schools to manage their financial resources effectively, efficiently, and accountably. This study aims to analyze how school financial autonomy impacts transparency and accountability in education fund management, as well as identifying obstacles and opportunities for improving school financial governance. The study employed a qualitative approach through a literature review of various regulations, scientific articles, and relevant previous research findings, including the BOSP fund management policy and the implementation of School-Based Management (SBM). The analysis indicates that school financial autonomy can improve the quality of fund management if supported by competent human resources, a transparent reporting system, and active community participation. However, various challenges remain, such as low financial literacy among principals and treasurers, weak internal supervision, delays in fund disbursement, and obstacles in the use of digital reporting systems. The study's conclusions emphasize that the effectiveness of financial autonomy is highly dependent on the integrity of school leadership, strengthening managerial capacity, and optimizing information technology as a tool for transparency and accountability. These findings provide an important contribution to improving school financial governance and strengthening decentralization-based education policies.

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