APIP Supervision of BOS Funds at the Elementary Education Level: Between Administrative Compliance and Substantive Accontability

Abstract

Oversight by the Government Internal Supervisory Apparatus (APIP) over the management of the Education Unit Operational Assistance Fund (BOSP) at the elementary education level plays a crucial role in ensuring the targeted, efficient, and accountable use of public funds. This article examines the effectiveness of the APIP's oversight function, particularly the Regional Inspectorate, in managing BOSP Funds in public elementary schools, focusing on the gap between administrative compliance and substantive accountability. This research uses a normative-empirical legal approach that combines regulatory analysis with empirical findings in the field. The study results indicate that APIP oversight has successfully promoted administrative compliance through audits, periodic inspections, and formal reporting mechanisms. However, substantive accountability—reflected in the optimal use of funds to improve the quality of education—has not been fully achieved. Conditions were found where schools were able to fulfill administrative and procedural requirements, such as complete reports and transaction evidence, but had not yet produced substantive achievements as stated in the BOSP Fund policy objectives. This article also identifies several obstacles in BOSP Fund oversight, including limited financial literacy at the school level, the lack of an integrated education fund management information system, and limited human resources for the Education Fund Management Apparatus (APIP). Based on these findings, this article recommends strengthening the capacity of APIP and school management to bridge the gap between formal compliance and substantive accountability, through improving financial competency, integrating information systems, adding auditors, and strengthening accountability mechanisms that focus on educational outcomes.