The Governance of School Operational Assistance (SOA) Funds for Elementary Schools in Medan
Abstract
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.
References
Bae, S. (2018). Redesigning Systems of School Accountability: A Multiple Measures Approach Accountability and Support. Education Policy Analysis Archives, pp. 26, 8. https://doi.org/10.14507/epaa.26.2920
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]. https://repositori.usu.ac.id/handle/123456789/39228
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). https://www.frontiersin.org/articles/10.3389/fpsyg.2020.00639
Faubert, B. C. (2019). Transparent Resource Management. International Journal of Educational Management, 33(5), 965–978. https://doi.org/10.1108/IJEM-02-2018-0066
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. https://doi.org/10.1007/s11266-011-9229-x
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. https://www.ijicc.net/images/vol5iss5/Part_2/55206_Hadiyanto_2020_E_R.pdf
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. https://doi.org/10.1108/IMDS-04-2016-0130
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. https://us.sagepub.com/en-us/nam/a-primer-on-partial-least-squares-structural-equation-modeling-pls-sem/book244583
Hariswati, N. (2015). Analisa Akuntabilitas dan Transparansi tentang Implementasi Kebijakan Pengelolaan BOS. Journal of Innovation in Business and Economics, 6(1), 75–88. https://doi.org/https://doi.org/10.22219/jibe.v6i1.2275
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. https://doi.org/http://dx.doi.org/10.4108/eai.14-9-2020.2305679
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. https://doi.org/10.1007/s11747-014-0403-8
Henseler, J., & Sarstedt, M. (2013). Goodness-of-fit Indices for Partial Least Squares Path Modeling. Computational Statistics, 28(2), 565–580. https://doi.org/10.1007/s00180-012-0317-1
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. https://doi.org/10.1080/1331677X.2019.1666022
Hox, J. J. (2021). Confirmatory Factor Analysis. In The Encyclopedia of Research Methods in Criminology and Criminal Justice (pp. 830–832). https://doi.org/https://doi.org/10.1002/9781119111931.ch158
Indrawati, S. M. (2020). Dana Alokasi Khusus Nonfisik (p. 58). Kementerian Keuangan. https://peraturan.go.id/common/dokumen/bn/2020/bn1473-2020.pdf
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. https://doi.org/10.26811/peuradeun.v5i2.133
Kirya, M. (2019). Education Sector Corruption: How to Assess it and Ways to Address it. Education, 4(2019), 5. https://www.u4.no/publications/education-sector-corruption-how-to-assess-it-and-ways-to-address-it.pdf
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. https://doi.org/. https://doi.org/10.4148/ 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. https://doi.org/10.1891/JFCP-18-00009
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. https://www.tc.columbia.edu/cice/pdf/25729_6_2_GrantLewis_Naidoo.pdf
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. https://doi.org/https://doi.org/10.29333/iji.2019.12223a
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. https://ditpsd.kemdikbud.go.id/upload/filemanager/2022/BOS/SALINAN 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. http://www.jstor.org/stable/40704173
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. https://doi.org/10.1057/978-1-137-59900-1_21
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. https://doi.org/10.4337/9781800371972
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. https://doi.org/10.1007/s11266-014-9527-1
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. https://doi.org/10.10520/EJC32264
Soeharto. (1989). Sistem Pendidikan Nasional (pp. 1–17). Undang-undang Republik Indonesia. https://www.bphn.go.id/data/documents/89uu002.pdf
Tenenhaus, M., Vinzi, V. E., Chatelin, Y.-M., & Lauro, C. (2005). PLS Path Modeling. Computational Statistics & Data Analysis, 48(1), 159–205. https://doi.org/https://doi.org/10.1016/j.csda.2004.03.005
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. https://doi.org/10.2307/20650284
Yudhoyono, S. B. (2005). Standar Nasional Pendidikan. Pemerintah Indonesia. https://pelayanan.jakarta.go.id/download/regulasi/peraturan-pemerintah-nomor-19-tahun-2005-tentang-standar-pendidikan-nasional.pdf
Zainudin, M. (2019). Penyelewengan Dana BOS dapat Terjadi karena Kurangnya Transparansi Pihak Sekolah Terhadap Publik. Jurnal Jendela Hukum, 6(2), 32–38. https://doi.org/https://doi.org/10.24929/fh.v6i2.1558
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms: (1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC-BY-SA) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal; (2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal; (3) Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
