Determinants of BOSP Honorarium Allocation Compliance in Indonesian Junior High Schools: A Logistic Regression Analysis of School-Level Resource Disparities
This study examines the determinants of School Operational Assistance (BOSP) honorarium compliance under the Ministry of Primary and Secondary Education Regulation No. 8 of 2025, which limits honorarium allocations. Integrating Agency Theory, this study employs a binary logistic regression model with province fixed effects to analyze a nationwide dataset of 32,923 Indonesian junior high schools. The empirical results show that private school status (OR = 0.70, p < 0.001), certified teacher ratio (OR = 0.56, p < 0.001), and larger budget size (OR = 0.76, p < 0.001) significantly lower the odds of budget non-compliance, acting as key protective factors. For example, holding other factors constant, increasing the certified teacher ratio from 0.42 to 0.52 reduces the predicted probability of non-compliance from 38.4% (the national average) to 37.1%. In contrast, higher student-teacher ratios (OR = 1.01, p < 0.001) act as a significant risk factor, increasing non-compliance and rejecting the protective hypothesis. This indicates that crowded or understaffed schools face severe operational pressure to hire informal teachers, forcing administrators to violate spending caps to keep classrooms functional. The findings suggest that BOSP non-compliance is largely driven by structural teacher distribution deficits, although administrative factors cannot be entirely ruled out. To enhance public accountability and prevent decoupling, policymakers should transition from rigid caps to dynamic, resource-based caps while expanding affirmative teacher certification programs.
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