DOI: 10.12688/f1000research.185505.2 ISSN: 2046-1402

Are instructional leadership, BOS fund utilization, and teacher reflection associated with literacy and numeracy achievement?

Guritno Wahyu Wijanarko, Izza Mafruhah, Aniek Hindrayani, Muhammad Sabandi
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Background Improving literacy and numeracy remains a central priority in Indonesian education reform, yet evidence on how school-level managerial and instructional factors relate to these outcomes remains limited, particularly within the National Assessment framework. Methods This quantitative explanatory study analyzed secondary administrative panel data comprising 2,952 school-year observations from elementary, junior high, and senior high schools in Bangka Belitung Islands Province, Indonesia, during 2022–2024. Data were obtained from Rapor Pendidikan, Dapodik, and BOS financial reporting systems. Panel regression and regression-based mediation analyses were conducted using EViews to examine the associations among principal leadership, BOS fund utilization, teacher reflection, learning quality, and student literacy and numeracy achievement. School-community support was included as a control variable in the direct-association models. Results Principal leadership, teacher reflection, and learning quality were positively associated with both literacy and numeracy achievement. Teacher reflection and learning quality showed particularly strong positive associations with the two learning outcomes. By contrast, the proportion of BOS expenditure allocated to quality-improvement activities showed small but statistically significant negative associations with literacy, numeracy, and teacher reflection. The mediation analysis identified statistically significant negative indirect associations between BOS fund utilization and both literacy and numeracy achievement through teacher reflection. The direct associations remained statistically significant after teacher reflection was included, indicating complementary partial mediation in statistical terms. Conclusions The findings indicate that a greater proportion of BOS expenditure allocated to quality-improvement activities is not necessarily accompanied by higher literacy and numeracy achievement within the observed period. These associations should not be interpreted as evidence that BOS expenditure reduces learning outcomes. Rather, they highlight the importance of considering how financial resources are translated into instructional practices, teacher professional development, and learning quality. Strengthening instructional leadership, reflective teaching cultures, learning quality, and the pedagogical use of BOS funds may support improvements in literacy and numeracy in Indonesian schools.

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