Akuntabilitas Insentif Guru Paud Berbasis Bukti: Pengembangan Sistem Pelaporan Melalui Participatory Action Research

Bayu Saputra Dullah; Syahrial Labaso; Ratna Hestiana; Ulfa Dj. Nurkamiden

doi:10.62027/sevaka.v4i3.902

Authors

Bayu Saputra Dullah Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
Syahrial Labaso Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
Ratna Hestiana Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia
Ulfa Dj. Nurkamiden Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

DOI:

https://doi.org/10.62027/sevaka.v4i3.902

Keywords:

evidence-based accountability, village funds, early childhood teachers, performance reporting, Participatory Action Research

Abstract

Village-funded incentives for early childhood education teachers are often accounted for only through attendance records, leaving teachers' pedagogical contributions insufficiently documented. This study developed and assessed the initial feasibility of an evidence-based performance reporting system through Participatory Action Research in three early childhood education centers in Luhu Village, Gorontalo Regency. Five incentive-recipient teachers, three center heads, five village government representatives, and an academic team participated in cycles of diagnosis, co-design, action, observation, and reflection. The final system required four minimum forms of evidence: attendance records, activity photographs compliant with child-privacy protocols, teaching modules, and children's worksheets or portfolios. Document completeness for photographs, modules, and portfolios increased from 15%, 20%, and 5% to 95%, 90%, and 85%, respectively. The mean Accountability Evidence Index increased from 31.24 to 86.76. All teachers improved, although the two-sided Wilcoxon test did not reach the 0.05 threshold because of the very small sample (W = 0; p = 0.063). Inter-rater agreement was substantial (kappa = 0.74). Feasibility depended on simple indicators, clear verification roles, manageable documentation, and child-data protection.

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