Akuntabilitas Finansial dan Kualitas Pendidikan Sekolah Dasar
Abstract
Penelitian ini bertujuan untuk menganalisis peran akuntabilitas finansial dalam meningkatkan kualitas pendidikan di sekolah dasar melalui pendekatan systematic literature review. Studi ini menggunakan prosedur PRISMA dalam proses seleksi artikel, yang menghasilkan 8 artikel terpilih dari 42 artikel awal yang relevan. Hasil sintesis menunjukkan bahwa akuntabilitas finansial memiliki peran penting dalam meningkatkan efisiensi penggunaan dana, transparansi pengelolaan keuangan, serta penguatan tata kelola sekolah. Meskipun demikian, hubungan antara akuntabilitas finansial dan kualitas hasil belajar tidak bersifat langsung, melainkan dimediasi oleh faktor-faktor seperti kapasitas kepemimpinan kepala sekolah, sistem monitoring dan evaluasi, serta kondisi institusional sekolah. Temuan ini menegaskan bahwa efektivitas pendanaan publik tidak hanya ditentukan oleh besarnya alokasi anggaran, tetapi juga oleh kualitas pengelolaannya. Implikasi penelitian menunjukkan perlunya penguatan sistem akuntabilitas yang berbasis transparansi dan pengawasan berkelanjutan, serta peningkatan kapasitas manajerial di tingkat sekolah. Penelitian selanjutnya disarankan untuk mengkaji hubungan kausal secara empiris dengan mempertimbangkan variabel kontekstual yang memengaruhi implementasi akuntabilitas finansial.
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