Driving Efficiency through Innovative Funding Governance: A Study on Vocational Public Schools
Keywords:
Operational Grant, Public Management Governance, Reporting, Quality of Education, VocationalAbstract
Effective governance of public schools hinges on transparency and accountability to ensure proper management of educational resources. The School Operational Grant (BOS Fund) is a critical financial mechanism supporting school operations in Indonesia. This study explores how transparency and accountability influence BOS Fund utilization in vocational schools, introducing school financial reporting as a mediating variable to assess governance effectiveness. Employing a quantitative causal design, data were collected from 200 vocational schools through questionnaires distributed to principals and BOS fund treasurers. The data were analyzed using Partial Least Squares- Structural Equation Modeling (PLS-SEM) to examine causal relationships. Results reveal that transparency and accountability significantly enhance BOS Fund utilization, with school financial reporting playing a key mediating role. Schools with well-structured financial documentation are more likely to comply with regulations and avoid fund mismanagement. The findings underscore the need for improving financial literacy among school administrators, enforcing compliance mechanisms, and encouraging public oversight. This study’s primary contribution lies in positioning financial reporting as a mediating factor between governance principles and fund utilization, offering a robust governance model tailored to vocational schools. Unlike prior research, this study specifically addresses the underexplored domain of vocational school funding in Indonesia, contributing novel insights to education finance literature.
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