Educational Financing, Governance, and Educational Outcomes in Indonesia's School Operational Assistance Program: A Systematic Review

Abstract

The School Operational Assistance (Bantuan Operasional Sekolah—BOS) program is Indonesia's primary educational financing policy designed to improve school operations, educational quality, and equitable access to education. However, previous studies have predominantly examined educational financing, educational performance, educational equity, and governance separately, resulting in fragmented evidence on BOS implementation. This study synthesizes empirical findings to examine how BOS influences educational performance and educational equity and to identify governance factors explaining variations in implementation outcomes. A Systematic Literature Review (SLR) following the PRISMA 2020 guidelines was conducted using 14 empirical studies published between 2020 and 2026 and indexed in Scopus and Google Scholar. The findings indicate that BOS improves instructional quality, teacher professionalism, school operational capacity, and institutional effectiveness while reducing financial barriers and expanding educational access. Nevertheless, these outcomes depend largely on governance quality, including financial accountability, school leadership, institutional capacity, digital financial management, and context-sensitive policy implementation. This review proposes the Performance–Equity–Financing Nexus, highlighting governance as the mechanism linking educational financing with educational performance and educational equity. The findings provide an integrated perspective on BOS implementation and offer policy recommendations for strengthening governance to improve educational quality and reduce regional educational disparities.