Evaluation, supervision, and accountability for sustainable education financing governance

Abstract

Background: Evaluation, supervision, and accountability are essential foundations for effective, efficient, transparent, and sustainable educational funding governance. Strengthening these functions is particularly important for maintaining public trust and sustaining long-term educational quality and institutional resilience in Indonesia. Methods: This study employed a descriptive-analytical approach to examine three main aspects of sustainable educational funding governance: the concept and function of supervision, control mechanisms for ensuring effective and sustainable program implementation, and forms and standards of financial accountability. Findings: The findings show that supervision serves as a managerial instrument for ensuring consistency between educational planning and budget realization, while control functions as a corrective mechanism to maintain the quality, efficiency, and sustainability of program implementation. Financial accountability is demonstrated through Rencana Kegiatan Anggaran Sekolah (RKAS), the school activity and budget plan, budget realization reports, and internal and external audits. The integration of 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 connects supervision, control, and accountability as mutually reinforcing mechanisms for strengthening sustainable educational funding management and institutional accountability.