Moderating Role of Tech Competence in Coaching and Bosp Report Alignment

Abstract

This study aims to examine the effect of coaching on the use of the Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS) on the alignment of Bantuan Operasional Satuan Pendidikan (BOSP) financial reports with official technical guidelines and to analyze whether treasurers’ technological competence moderates this relationship. Employing a quantitative research design with a census sampling method, data were collected from 100 treasurers of public and private junior high schools in Pekanbaru using a structured questionnaire. Variables measured included coaching quality, technological competence, and report alignment, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that both coaching and technological competence have significant positive effects on BOSP report alignment, while the moderating effect of technological competence is statistically insignificant. These results contribute to the existing literature on educational financial management by highlighting that coaching and technological competence operate as independent drivers of reporting quality rather than interacting factors. The study’s originality lies in its contextual focus on ARKAS implementation in Indonesian schools, addressing a gap in research on how digital skills and targeted capacity-building influence compliance in public sector reporting. From a practical and policy perspective, the results suggest that policymakers and school administrators should institutionalize continuous coaching, integrate digital skills training—particularly for low-competence treasurers—and ensure adequate infrastructure support to sustain reporting quality. This integrated approach can strengthen transparency, accountability, and efficiency in education financial governance.