Evaluation, supervision, and accountability for sustainable education financing governance

Cholish Nur Fauzi; Fatih Shidqi Annabil; Ali Muhdi

doi:10.61511/jekop.v2i2.2025.2660

Authors

Cholish Nur Fauzi Department of Islamic Education Management, Postgraduate Program, Universitas Islam Negeri Prof. K. H. Saifuddin Zuhri Purwokerto, Banyumas, Central Java 53124, Indonesia
Fatih Shidqi Annabil Department of Islamic Education Management, Postgraduate Program, Universitas Islam Negeri Prof. K. H. Saifuddin Zuhri Purwokerto, Banyumas, Central Java 53124, Indonesia
Ali Muhdi Department of Arabic Language Education, Faculty of Tarbiyah and Teacher Training, Universitas Islam Negeri Prof. K. H. Saifuddin Zuhri Purwokerto, Banyumas, Central Java 53124, Indonesia

DOI:

https://doi.org/10.61511/jekop.v2i2.2025.2660

Keywords:

education, evaluation, financing

Abstract

Background: Evaluation, supervision, and accountability are essential foundations for effective, efficient, transparent, and sustainable governance of educational funding. Strengthening these functions is particularly important for maintaining public trust and sustaining long-term educational quality and institutional resilience in Indonesia. Methods: This study used a descriptive-analytical approach to examine three key aspects of sustainable educational funding governance: the concept and function of supervision, control mechanisms to ensure effective and sustainable program implementation, and the forms and standards of financial accountability. Findings: Supervision serves as a managerial instrument to ensure consistency between educational planning and budget realization, while control functions as a corrective mechanism that maintains the quality, efficiency, and sustainability of program implementation. Financial accountability is demonstrated through the Rencana Kegiatan Anggaran Sekolah (RKAS), the school activity and budget plan; budget realization reports; and internal and external audits. Integrating these mechanisms strengthens transparency, compliance, and responsible, sustainable financial management. Conclusion: Synergy among evaluation, supervision, control, and accountability is a fundamental prerequisite for improving the sustainable governance of educational funding, strengthening public trust, and supporting the long-term sustainability of educational quality in Indonesia. Novelty/Originality of this article: This study emphasizes an integrated governance framework that links supervision, control, and accountability as mutually reinforcing mechanisms to strengthen sustainable educational funding management and institutional accountability.

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