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Vol. 16, No. 2, July 2025, Page: 163-171
ISSN: 1907-2341 (Print), ISSN: 2685-4031 (Online)
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Nurdiyana et.al (Optimizing the Role of School Committees in….)
Optimizing the Role of School Committees in
Monitoring Education Funds to Improve the Quality
of Education in Indonesia
Nurdiyana
a,1
, Sulastri
b,2
, Suwandi
c,3
a,b,c
Faculty of Teacher Training and Education, Pamulang University
1
[email protected]c.id;
2
[email protected]d;
3
[email protected]
ARTICLE INFO
ABSTRACT
Article History:
Accepted: 25 February 2025
Revised: 11 May 2025
Approved: 20 June 2025
Available Online: 28 July 2025
This research examines the strategic role of school committees in improving the quality
of education in Indonesia through a systematic literature review method. The
background of the research is based on the gap between the ideal legal basis as
stipulated in the National Education System Law and its derivative regulations and the
realization of implementation in the field, which results in limitations in monitoring the
use of education funds, especially School Operational Assistance (BOS) and Special
Allocation Funds (DAK). The lack of training, lack of transparency and low stakeholder
involvement are the main factors that open up opportunities for corrupt practices and
budget irregularities, which have a negative impact on the quality of education services.
The purpose of this study is to identify factors that influence the effectiveness of school
committees and formulate strategic recommendations to improve supervisory capacity
and accountability in the management of education funds. The method used is a
systematic literature review, which is a structured approach in collecting, filtering and
synthesizing secondary data from various sources such as scientific journals, policy
reports, education regulations, as well as official documents from relevant institutions
such as Indonesia Corruption Watch and OECD. The results show that despite a strong
legal basis, implementation in the field still faces significant operational and structural
obstacles. The gap between theory and practice indicates the need for capacity building
through structured training programs and the implementation of digital reporting
systems to improve transparency. Thus, this study concludes that optimizing the role of
school committees is key to improving the quality of national education and suggests
policy reforms that focus on improving oversight and active stakeholder participation.
Keywords:
Education funding
School committee
Education quality
Supervision
Transparency
ABSTRACT
Kata Kunci:
Dana Pendidikan
Komite Sekolah
Kualitas Pendidikan
Pengawasan
Transparansi
Penelitian ini mengkaji peran strategis komite sekolah dalam peningkatan kualitas
pendidikan di Indonesia melalui metode kajian literatur sistematik. Latar belakang
penelitian dilandasi oleh adanya gap antara landasan hukum ideal seperti yang
termaktub dalam Undang-Undang Sistem Pendidikan Nasional dan regulasi turunannya
dengan realisasi implementasi di lapangan, yang mengakibatkan keterbatasan dalam
pengawasan penggunaan dana pendidikan, terutama dana Bantuan Operasional
Sekolah (BOS) dan Dana Alokasi Khusus (DAK). Minimnya pelatihan, kurangnya
transparansi, serta rendahnya keterlibatan stakeholder menjadi faktor-faktor utama
yang membuka peluang terjadinya praktik korupsi dan penyimpangan anggaran,
sehingga berdampak negatif pada mutu pelayanan pendidikan. Tujuan penelitian ini
adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi efektivitas komite
sekolah dan merumuskan rekomendasi strategis guna meningkatkan kapasitas
pengawasan serta akuntabilitas dalam pengelolaan dana pendidikan. Metode yang
digunakan adalah kajian literatur sistematik, yaitu pendekatan terstruktur dalam
mengumpulkan, menyaring, dan mensintesis data sekunder dari berbagai sumber
seperti jurnal ilmiah, laporan kebijakan, regulasi pendidikan, serta dokumen resmi dari
lembaga terkait seperti Indonesia Corruption Watch dan OECD. Hasil penelitian
menunjukkan bahwa meskipun terdapat dasar hukum yang kuat, implementasi di
lapangan masih menghadapi kendala operasional dan struktural yang signifikan. Gap
antara teori dan praktik mengindikasikan perlunya peningkatan kapasitas melalui
program pelatihan terstruktur dan penerapan sistem pelaporan digital guna
meningkatkan transparansi. Dengan demikian, penelitian ini menyimpulkan bahwa
optimalisasi peran komite sekolah merupakan kunci untuk meningkatkan kualitas
pendidikan nasional dan menyarankan reformasi kebijakan yang fokus pada
peningkatan pengawasan dan partisipasi aktif stakeholder.
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©2025, Nurdiyana, Sulastri, Suwandi
This is an open access article under CC BY-SA license
1. Introduction
Education is the main foundation in nation building that not only shapes character and
increases the capacity of human resources, but also determines national competitiveness in the
era of globalization (Maulana et al., 2023). The optimal quality of education is expected to
encourage economic, social and cultural progress, so that any improvement efforts in the
education system have a broad impact on the welfare of society as a whole (Sugianto, 2024).
In Indonesia, the education system is regulated through various regulations, such as the
National Education System Law (UU Sisdiknas) and its derivative regulations, which establish
the principles of participatory, transparent and accountable education management (Handayani
& Sukari, 2024). These policies are intended to ensure that each education budget, which is
allocated at least 20% of the APBN and APBD as mandated by the 1945 Constitution, is used
optimally to improve the quality of education services (MKRI, 2022).
One of the important institutions mandated in education regulations is the school
committee, which acts as a bridge between the school, parents and the community. School
committees are designed to provide input in the planning, monitoring and evaluation of
education policies at the school level, making them a strategic element in the effort to create
transparent and participatory education governance (Mariani et al., 2024).
In practice, school committees have responsibilities that include supervising the use of
education funds, especially the School Operational Assistance (BOS), as well as assisting the
implementation of education programs in accordance with established quality standards. This
supervisory role is an integral part of efforts to create accountability and ensure that every
policy implemented can have a positive impact on improving the quality of education at the
local and national levels (Asparingga, 2024).
The literature survey shows that although school committees have great potential to
improve the quality of education through oversight and public participation, there are various
challenges that hinder their effective implementation. Previous studies, such as the one
conducted by Francis (2024), highlighted the limited capacity of members, lack of training and
less than optimal regulation socialization mechanisms as significant inhibiting factors (Francis,
2024).
Data from Indonesia Corruption Watch (ICW, 2021), revealed the trend of corruption
prosecution in the education sector which shows that corruption cases in this field are still very
massive, with a total of hundreds of cases prosecuted and state losses reaching trillions of
rupiah. The findings highlight that education budget allocations, which are supposed to
support the improvement of service quality, are often misappropriated through the modes of
embezzlement, budget mark-ups, illegal levies, and fictitious reports, thus eroding the
effectiveness of the use of these funds.
Corruption in the education sector not only results in significant financial losses, but also
undermines public confidence in the education system (Marlina et al., 2024). Corrupt
practices, especially in the use of BOS and DAK funds, have a direct impact on the low
quality of education as reflected in Indonesia's rankings on international surveys such as PISA
(OECD, 2023). This confirms that without effective supervision, misuse of education funds
can continue and hamper efforts to improve the quality of education.
One of the main causes of corruption in the education sector is the weak role of internal
monitoring by school committees (Saely et al., 2024). Many studies indicate that the limited
capacity of committee members, both in terms of regulatory knowledge and technical skills,
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makes it difficult for them to perform their oversight function optimally. This condition is
exacerbated by the lack of systematic training and socialization, so that existing oversight gaps
are exploited by unscrupulous people to commit corrupt practices.
The modus operandi of corruption in the education sector varies widely, ranging from
budget mark-ups, embezzlement of funds, to extortion and preparation of fictitious reports
(Shulhan, 2024). ICW data (2021) shows that corruption cases often involve the misuse of
budgets that should be used for the development of educational infrastructure, but instead are
diverted for personal gain or certain groups. This practice occurs both at the school level and
in related agencies, such as the Education Office, which is at the center of the
misappropriation of funds.
Corruption in the education sector also shows a consistent trend despite various social and
economic dynamics, including during the Covid-19 pandemic. In fact, several cases of
corruption related to Education Operational Assistance (BOP) funds were identified during the
crisis, which shows that corrupt practices do not stop even in emergency situations
(Ismatullah, 2023). This highlights the urgency of improving oversight and accountability in
education budget management through the strategic role of school committees.
The novelty of this research lies in its integrative approach that combines an analysis of
the legal, operational and internal problematic aspects of school committees with an oversight
perspective on corruption in the education sector. This research not only evaluates the
traditional role of school committees as facilitators and supervisors, but also examines the link
between weak internal supervision and rampant corruption cases that interfere with the optimal
use of education funds.
The method used in this research is a systematic literature review, which collects and
synthesizes data from various primary and secondary sources, including scholarly journals,
education regulations, and reports from institutions such as Indonesia Corruption Watch and
OECD. This approach enabled the researcher to identify patterns, constraints and opportunities
that exist in the implementation of the school committee role, as well as provide a holistic
picture of the dynamics of oversight in the education sector.
A gap analysis in the literature shows that while many studies have examined aspects of
education fund oversight, there are significant gaps that have yet to be filled, particularly in
relation to the integration of the role of school committees in preventing corruption. Previous
studies tend to focus on one aspect, such as the management of BOS funds or the evaluation of
regulations, without linking the direct impact of weak internal oversight by school committees
on the rise of corrupt practices in the education sector.
Based on these findings, the aim of this study is to deeply analyze the legal basis,
operational framework and internal challenges faced by school committees and identify the
relationship between supervisory weaknesses and high corruption cases in the education
sector. It also aims to develop strategic recommendations that can be used by policymakers to
improve the capacity, training and active involvement of school committees to optimize the
management of education funds and prevent budget irregularities.
The contribution of this research is expected not only to add to the literature on education
management in Indonesia, but also to provide practical guidance for relevant agencies to
strengthen the role of school committees as the frontline in monitoring and preventing
corruption. By improving the quality and capacity of school committees, it is hoped that
transparency and accountability in the management of education funds can be optimally
realized, so as to ultimately achieve sustainable improvements in the quality of education and
be able to have a positive impact on national development.
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2. Method
This research used a systematic literature review method, which is a structured approach
to collecting, screening and synthesizing secondary data from existing literature. This method
is a type of descriptive qualitative research that allows researchers to reduce bias by setting
clear inclusion and exclusion criteria, so that only relevant and quality literature is processed
(Brignardello-Petersen et al., 2025). According to Brignardello-Petersen et al. (2025),
“systematic literature review methods are key in reducing research bias,” which emphasizes
the importance of a structured approach to ensure the data collected reflects representative
conditions. The data used in this study included scientific journals, policy reports, education
regulations, as well as documents from institutions such as Indonesia Corruption Watch and
OECD. Data collection was conducted through systematic literature searches in academic
databases and online search engines with specific keywords such as “school committee,”
“BOS fund monitoring,” “education regulation,” and “education sector corruption.” As stated
by Slater & Hasson (2024), “systematic data collection ensures the relevance and quality of
the information collected,” thus a purposive sampling technique was used to obtain the most
representative and up-to-date documents (Slater & Hasson, 2024).
All data collected was analyzed using the thematic analysis method, where patterns, trends
and categories were extracted based on the legal, operational and internal problematic aspects
of school committees. Triangulation techniques were also applied to ensure the validity and
reliability of the findings by comparing information from different sources (Naudé, 2025).
This analytical process enabled the researcher to identify the gaps between theory and practice
and outline the factors that influence the effectiveness of the school committee's role in
overseeing and managing education funds. Thus, this study not only provides a comprehensive
literature review but also develops strategic recommendations that can be used as a practical
reference for education policy makers and practitioners to improve transparency and
accountability in the education sector.
3. Result and Discussion
The findings of this study indicate that the strategic role of school committees in
monitoring and managing education funds has great potential to improve the quality of
education services, but its implementation is still far from ideal. Based on the systematic
literature review that has been conducted, a comprehensive picture of the legal, operational
and internal problems that affect the effectiveness of school committees as an instrument of
supervision at the school level is obtained.
The main findings show that although regulations such as the National Education System
Law and its derivative regulations have provided a strong legal basis for the establishment of
school committees, the realization in the field experiences various obstacles. The limited
capacity of members, lack of training, and less than optimal socialization of regulations are the
main inhibiting factors that result in the role of school committees not working as it should, as
stated by Francis (2024).
Data collected from various sources, including a report by Indonesia Corruption Watch
(ICW, 2021), reveal that the education sector is one of the areas prone to corrupt practices,
especially in the management of BOS and DAK funds. The report notes that corruption cases
in the education sector continue to increase with the modes of mark-up, embezzlement, illegal
levies, and preparation of fictitious reports involving various parties, ranging from ASN in the
Education Office to school principals.
This finding aligns with information obtained from Sari et al. (2023), where the source
highlighted internal problems in school committees, such as a lack of transparency and
potential conflicts of interest (Sari et al., 2023). Theoretically, school committees should
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function as checks and balances in the management of education funds, but in reality this role
is not maximized due to structural and operational constraints (Ferriswara et al., 2024).
Further analysis shows that the legal basis governing the establishment of school
committees has provided a mandate for this institution to supervise the use of education funds.
However, there is a significant gap between the ideal legal framework and its practical
implementation due to the lack of understanding and adequate training for school committee
members. This has resulted in the supervision process not running effectively, leaving the door
open for misappropriation of funds (Oktafiani et al., 2024).
Based on a study by Francis (2024), the limited capacity and lack of training received by
school committee members are the main obstacles in carrying out the oversight function
optimally. The study found that most committee members do not have access to structured
training, so their ability to identify and prevent corrupt practices is still very limited, which
contributes to the low effectiveness of their role.
Furthermore, differences in conditions between schools in urban and rural areas also affect
the effectiveness of school committees. In urban schools, the availability of resources and
access to information tend to be better, resulting in more optimal oversight mechanisms
compared to schools in remote areas that face limited infrastructure and lack of technical
support. This variability adds to the complexity of implementing good governance principles
in the education sector (Dewi & Suriansyah, 2025).
ICW data (2021) shows a trend of prosecution of corruption cases in the education sector
that reflects the high misuse of BOS and DAK funds. The most common modus operandi
includes budget mark-ups and the preparation of fictitious reports, which often involve
individuals at the school level and education management agencies. This fact emphasizes the
importance of the role of school committees as monitoring agents who must be more proactive
in preventing budget irregularities.
When compared with previous research, such as that conducted by Ekawati et al. (2025),
the findings of this study indicate that although there are many initiatives to improve the role
of school committees, implementation in the field is still far from expectations. Previous
research tends to focus on the fund management aspect without integrating the internal factors
that influence committee performance, resulting in a partial picture of the effectiveness of
supervision (Ekawati et al., 2025).
The discussion of these findings further shows that there is a mismatch between the
empirical research results and the theory underlying the establishment of school committees.
Education management theory expects a synergy between regulation, training and active
participation of all stakeholders to achieve transparency and accountability. However, the
results of the literature analysis reveal that implementation in the field has not been able to
meet these expectations, indicating the need for policy strategy adjustments and internal
capacity building.
Theoretically, the concept of good governance emphasizes the importance of
transparency, accountability, participation and responsiveness in the management of public
resources. However, the results of this study show that internal constraints, such as the lack of
training and low understanding of regulations among school committee members, hinder the
achievement of these principles. This gap has resulted in the ideal role of the school committee
as a mediator between the school and the community not being optimally realized (Rahmawati
& Tjenreng, 2025).
By linking empirical findings and theory, this study succeeds in answering the objectives
outlined in the introduction, namely analyzing the legal basis, operational framework and
internal challenges affecting the effectiveness of school committees. The findings show that
despite a strong legal foundation, implementation in the field faces various operational and
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structural constraints that have an impact on the low quality of supervision and management of
education funds.
The novelty of this study lies in the integrative approach that brings together the analysis
of the legal, operational and monitoring aspects of corruption in one framework. As such, it
not only identifies gaps between theory and practice but also provides a comprehensive picture
of the factors that influence school committee performance. The integration of data from
various sources, including ICW reports and information from the OECD, provides a new
dimension in the understanding of the strategic role of school committees in the education
sector.
The implications of these findings are significant for policy makers and education
practitioners. Recommendations include improving structured training programs for school
committee members, improving regulation socialization mechanisms, and strengthening
internal monitoring systems through the application of information technology to increase
transparency. These measures are expected to reduce corruption loopholes and improve the
effectiveness of education fund management at the school level.
Overall, the results and discussion of this study confirm that the role of school committees
is crucial in creating an accountable and transparent education system. The findings show that
constraints in capacity, training and regulation implementation significantly affect the
effectiveness of education fund oversight, which ultimately impacts on the quality of
education services. Thus, this study makes an important contribution to education policy
development by offering strategic recommendations to optimize the role of school committees
as the frontline in preventing corrupt practices and improving the quality of education in a
sustainable manner.
To add credibility and clarify the findings, this study presents an analytical matrix that
integrates the main factors affecting school committee effectiveness. Table 1 below illustrates
the synthesis of the legal, operational and internal problematic aspects and their impact on
oversight effectiveness as well as the strategic recommendations. The matrix serves as a visual
aid that illustrates the interrelationships between each factor and points to areas that require
special attention to improve school committee performance.
Table 1. Factor Analysis Matrix of Influence on School Committee Effectiveness
Factor
Description
Impact
Legal Basis
The legal foundation
through the National
Education Law provides
an ideal framework, but
there is a gap between
theory and practice.
Guaranteeing the ideal
legal framework, but the
gap hinders optimal
implementation.
Capacity &
Training
Lack of formal training
and skills of committee
members in
understanding regulations
and supervisory
techniques.
Lowering oversight
capabilities and opening
up loopholes for corrupt
practices.
Transparency
& Oversight
Lack of reporting
mechanisms and access to
information in education
fund management.
Impedes accountability
and transparency of fund
management, facilitating
irregularities.
Stakeholder
Engagement
Low participation of
parents, communities and
government in the
process of monitoring
Decreased synergy
between stakeholders so
that supervision does not
run optimally.
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education funds.
Regional
Variation
Significant differences
between schools in urban
and rural areas in access
to resources and technical
support.
Resulting in disparities in
the implementation of
supervision and
effectiveness of
education fund
management.
Figure 1. Analysis of Influencing Factors on School Committee Effectiveness
The figure above illustrates the cause-and-effect relationship between various factors
affecting school committee effectiveness, including legal aspects, capacity and training,
transparency and reporting, stakeholder engagement and regional variations. The diagram serves
as a visual analysis tool that allows stakeholders to identify strategic areas that require
intervention to improve oversight and accountability in education fund management. By
understanding the interconnectedness of these factors, it is expected that appropriate policy
recommendations can be formulated to optimize the role of school committees and ultimately
improve the quality of national education in a sustainable manner.
4. Conclusion
This study reveals that the strategic role of school committees as a link between schools,
parents and communities is crucial in creating a transparent and accountable education
system. Although a strong legal basis has provided the foundation for the establishment of
school committees, there are significant challenges in their implementation that hamper the
effectiveness of monitoring the use of education funds. Findings show that the limited
capacity of members, lack of training, and less than optimal mechanisms for transparency and
stakeholder engagement are the main causes that exacerbate corruption loopholes in the
education sector, particularly in the management of BOS and DAK funds. Thus, the main
problem identified is the gap between the ideal legal framework and the reality of
implementation in the field.
The implications of this study call for strategic efforts to strengthen the function of school
committees through internal capacity building and adjustments to a more modern and
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participatory monitoring mechanism. Policy recommendations include the implementation of
structured and sustainable training programs for committee members, the implementation of a
transparent digital reporting system, and increased stakeholder participation through regular
communication forums. These measures are expected to not only reduce corruption loopholes,
but also improve the quality and accountability of education fund management, thus
contributing to the sustainable improvement of national education quality.
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