Research Article
Designing a Competency-Based Mentoring Model for School Financial Management: Lessons from Deli Serdang, Indonesia
@INPROCEEDINGS{10.4108/eai.5-12-2025.2363842, author={Yulita Triadiarti and Syawal Gultom and Darwin Darwin}, title={ Designing a Competency-Based Mentoring Model for School Financial Management: Lessons from Deli Serdang, Indonesia}, proceedings={Proceedings of the 10th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2025, 5 December 2025, Medan, North Sumatera Province, Indonesia}, publisher={EAI}, proceedings_a={AISTEEL}, year={2026}, month={7}, keywords={competency-based mentoring school financial management BOS funds government accounting standards (SAP) human resource}, doi={10.4108/eai.5-12-2025.2363842} }- Yulita Triadiarti
Syawal Gultom
Darwin Darwin
Year: 2026
Designing a Competency-Based Mentoring Model for School Financial Management: Lessons from Deli Serdang, Indonesia
AISTEEL
EAI
DOI: 10.4108/eai.5-12-2025.2363842
Abstract
This study develops a Competency-Based Mentoring Model (CBMM) to improve the financial management competence of school fund administrators, particularly those managing School Operational Assistance (BOS) funds in junior high schools. Conducted in Deli Serdang Regency, Indonesia, the research addresses challenges of limited accounting literacy, inconsistent reporting, and weak implementation of Government Accounting Standards (SAP). Using a mixed-method design that combines surveys, interviews, and Focus Group Discussions (FGDs), the study identifies essential mentoring needs and formulates a context-specific model. The proposed model integrates CBMM, Human Resource Development (HRD) theory, and McClelland’s Competency Theory across five stages: planning, organizing, implementation, controlling, and reporting. It strengthens accountability, transparency, and efficiency in financial governance by linking mentoring to measurable competency outcomes. The model offers a replicable framework for improving school financial management in similar educational contexts across developing countries.
