The Governance of School Operational Assistance (SOA) Funds for Elementary Schools in Medan


This study aimed to test the measurement and structural models of SOA fund governance constructed by participation, transparency, and accountability. A total of 348 respondents were involved in this study consisting, including the headmaster (n=20), teachers (n=76), and parents (n=252). Data were collected using a questionnaire distributed to respondents using Google Forms for four months. Data analysis used confirmatory factor analysis through Partial Least Squares-Path Modeling (PLS-PM), which assisted the Smart PLS. Testing the measurement model using construct validity and internal consistency reliability showed two items (P4-participation and A3-accountability) having loading factors that do not satisfy the criteria. Likewise, both items were excluded from the model, which impacted the acceptance of the model fit. Furthermore, testing the quality of the structural model using the goodness of fit (GoF=0.524) was more significant than 0.36, which meant the quality of the structural model was very strong and significant. The transparency aspect had the most robust coefficient, which signals that everyone regarding the implementation of SOA funds in schools freely obtained the disclosure of financial and academic information. Other scholars can explore the role of the principal, teachers, and parents in making learning successful in schools by optimizing the use of SOA funds.


Allen, R., & Burgess, S. (2020). The Future of Competition and Accountability in Education. Public Services Trust at the RSA.
Bae, S. (2018). Redesigning Systems of School Accountability: A Multiple Measures Approach Accountability and Support. Education Policy Analysis Archives, pp. 26, 8.
Dalimunthe, M. B. (2010). Analisis Kepuasan Kerja, Kejelasan Peran, dan Kinerja Bendahara Bantuan Operasional Sekolah di Sekolah Dasar Negeri Kota Medan [Thesis. Faculty of Economics and Business. Universitas Sumatera Utara].
Echeverría-Castro, S. B., Sandoval-Domínguez, R., Sotelo-Castillo, M. A., Barrera-Hernández, L. F., & Ramos-Estrada, D. Y. (2020). Beliefs About Parent Participation in School Activities in Rural and Urban Areas: Validation of a Scale in Mexico. In Frontiers in Psychology (Vol. 11).
Faubert, B. C. (2019). Transparent Resource Management. International Journal of Educational Management, 33(5), 965–978.
Gálvez Rodríguez, M. del M., Caba Pérez, M. del C., & López Godoy, M. (2012). Determining Factors in Online Transparency of NGOs: A Spanish Case Study. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 23(3), 661–683.
Hadiyanto, S. F., & Wiyono, B. B. (2019). The Challenge of School Operational Assistance Management in Elementary Schools. Int. J. Innov. Creat. Chang, 5(5), 421–432.
Hair, J., Hollingsworth, C. L., Randolph, A. B., & Chong, A. Y. L. (2017). An Updated and Expanded Assessment of PLS-SEM in Information Systems Research. Industrial Management & Data Systems, 117(3), 442–458.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (2nd ed.). Sage Publications.
Hariswati, N. (2015). Analisa Akuntabilitas dan Transparansi tentang Implementasi Kebijakan Pengelolaan BOS. Journal of Innovation in Business and Economics, 6(1), 75–88.
Harmen, H., Dewi, R., Dalimunthe, M. B., Yani, F., Panggabean, R. Z. D., Sari, V. B. M., Muda, L., & Harahap, R. R. P. (2021). Demographics of Educational Funds to Support Learning in Era of the Industrial Revolution. BICED 2020: Proceedings of the 2nd EAI Bukittinggi International Conference on Education, BICED 2020, 14 September, 2020, Bukititinggi, West Sumatera, Indonesia, 171.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A New Criterion For Assessing Discriminant Validity in Variance-Based Structural Equation Modeling. Journal of the Academy of Marketing Science, 43(1), 115–135.
Henseler, J., & Sarstedt, M. (2013). Goodness-of-fit Indices for Partial Least Squares Path Modeling. Computational Statistics, 28(2), 565–580.
Horvat, T., Žvorc, B., & Skoko, H. (2019). Impact of School Management on Legally Adequate Content of a Budget Plan: The Evidence From Slovenia. Economic Research-Ekonomska Istraživanja, 32(1), 3502–3518.
Hox, J. J. (2021). Confirmatory Factor Analysis. In The Encyclopedia of Research Methods in Criminology and Criminal Justice (pp. 830–832).
Indrawati, S. M. (2020). Dana Alokasi Khusus Nonfisik (p. 58). Kementerian Keuangan.
Kemal, I., & Setyanto, E. (2017). The Effectivenes of Managerial Skills of State Elementary School Principals in East Jakarta. Jurnal Ilmiah Peuradeun, 5(2), 157-168.
Kirya, M. (2019). Education Sector Corruption: How to Assess it and Ways to Address it. Education, 4(2019), 5.
Knoeppel, R. C., & Della Sala, M. R. (2015). Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies. Educational Considerations, 42(2), 13–19. 0146-9282.1050
Koochel, E. E., Markham, M. S., Crawford, D. W., & Archuleta, K. L. (2020). Financial Transparency Scale: Its Development and Potential Uses. Journal of Financial Counseling and Planning, 31(1), 14–27.
Lewis, S. G., & Naidoo, J. (2004). Whose Theory of Participation? School Governance Policy and Practice in South Africa. Current Issues in Comparative Education, 6(2), 100–112.
Maisaroh, S., PH, S., & Hadi, S. (2019). The Budget Planning Determinant Factors at State Primary Schools in Yogyakarta Province. International Journal of Instruction, 12(2), 353–368.
Makarim, N. A. (2022). Petujuk Teknis Pengelolaan Dana Bantuan Operasional Penyelenggaraan Pendidikan Anak Usia Dini, Bantuan Operasional Sekolah, dan Bantuan Operasional Penyelenggaraan Pendidikan Kesetaraan. Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi. PERMEN 2 TAHUN 2022.pdf
Odden, A., Archibald, S., Fermanich, M., & Gross, B. (2003). Defining School-Level Expenditure Structures That Reflect Educational Strategies. Journal of Education Finance, 28(3), 323–356.
Phakiti, A. (2018). Confirmatory Factor Analysis and Structural Equation Modeling BT - The Palgrave Handbook of Applied Linguistics Research Methodology (A. Phakiti, P. De Costa, L. Plonsky, & S. Starfield (eds.); pp. 459–500). Palgrave Macmillan UK.
Quick, K. S., & Bryson, J. M. (2022). Public Participation. In C. Ansell & J. Torfing (Eds.), Handbook on Theories of Governance (pp. 158–168). Edward Elgar Publishing.
Rocha Valencia, L. A., Queiruga, D., & González-Benito, J. (2015). Relationship Between Transparency and Efficiency in the Allocation of Funds in Nongovernmental Development Organizations. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 26(6), 2517–2535.
Smit, M. H., & Oosthuizen, I. J. (2011). Improving School Governance Through Participative Democracy and the Law. South African Journal of Education, 31(1), 55–73.
Soeharto. (1989). Sistem Pendidikan Nasional (pp. 1–17). Undang-undang Republik Indonesia.
Tenenhaus, M., Vinzi, V. E., Chatelin, Y.-M., & Lauro, C. (2005). PLS Path Modeling. Computational Statistics & Data Analysis, 48(1), 159–205.
Wetzels, M., Odekerken-Schröder, G., & van Oppen, C. (2009). Using PLS Path Modeling for Assessing Hierarchical Construct Models: Guidelines and Empirical Illustration. MIS Quarterly, 33(1), 177–195.
Yudhoyono, S. B. (2005). Standar Nasional Pendidikan. Pemerintah Indonesia.
Zainudin, M. (2019). Penyelewengan Dana BOS dapat Terjadi karena Kurangnya Transparansi Pihak Sekolah Terhadap Publik. Jurnal Jendela Hukum, 6(2), 32–38.
How to Cite
HARMEN, Hilma et al. The Governance of School Operational Assistance (SOA) Funds for Elementary Schools in Medan. Jurnal Ilmiah Peuradeun, [S.l.], v. 11, n. 1, p. 293-308, jan. 2023. ISSN 2443-2067. Available at: <>. Date accessed: 26 mar. 2023. doi: