Building School Financial Transparencybased On Good Governance Principles

Abstract

School financial transparency based on good governance principles is now the main foundation in creating accountable, participatory and integrity education governance. This article discusses the importance of applying the principles of transparency, accountability, participation, effectiveness and fairness in the management of education funds, especially the School Operational Assistance Fund (BOS), to improve the quality of education services and public trust. Through the literature study method, it is found that although challenges such as lack of access to information, weak managerial capacity and ineffective supervision systems are still prominent, a number of schools in Indonesia have successfully demonstrated good practices. By involving school committees, utilizing information technology, and conducting regular audits, these schools are able to manage funds more openly and efficiently. The results of this study confirm that the implementation of financial transparency based on good governance is not just a demand but a strategic necessity that can encourage professionalism, increase community participation and ensure the sustainability of better education management in the future.