Akuntabilitas Pendidikan di Indonesia: Peluang dan Tantangan

Abstract

Educational accountability in Indonesia involves two key dimensions: financial and quality accountability. Financial accountability focuses on transparent and effective use of education funds, notably the School Operational Assistance (BOS) program, which helps build public trust. Quality accountability ensures that students achieve established competency standards through tools like school quality reports and accreditation. This paper highlights challenges such as limited financial literacy among school administrators, unclear accountability standards, top-down management practices, and insufficient monitoring systems. Despite these issues, there are notable opportunities: the active role of school committees and education councils, media attention on education issues, support from public accounting firms, and the growing adoption of digital reporting systems. Strengthening accountability requires clearer regulations, ongoing stakeholder engagement, capacity building, and integrated evaluation systems. Future research is recommended to assess the real-world effectiveness of accountability measures, ultimately supporting a more transparent and high-quality education system in Indonesia.