MESI, Anselmus Wesa (2021) Analisis Pengaruh Kualitas Data Pokok Pendidikan (DAPODIK) Sekolah, Rencana Kerja Dan Anggaran Sekolah (RKAS), Dan Kompetensi Pengelola Dana Bantuan Operasional Sekolah (BOS) Terhadap Akuntabilitas Pelaporan Keuangan Dinas. Masters thesis, Universitas Katolik Widya Mandira Kupang.
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Abstract
This research uses quantitative methods. The data used are primary data. With a population of 519 BOS treasurers at SMA, SMK and SLB in NTT Province, with a total sample of 96 respondents. Data collection was carried out through surveys and using questionnaires that were distributed to respondents. The sampling method used was Quota Sampling. Data processing techniques using SEM method based on Partial Least Square (PLS). The results of the descriptive analysis show that the quality of DAPODIK, RKAS, and Competence of School Financial Managers is in the good category. The results of path analysis and statistical tests show that the RKAS variable and Financial Management Competence have a significant effect on Financial Reporting Accountability. The variability of the financial reporting accountability construct can be explained by the variability of the Dapodik school construct, RKAS and the Competence of BOS fund managers by 71.5%. Based on the results of this study, it is suggested to the NTT Provincial Education and Culture Office to pay attention to efforts to improve the quality of DAPODIK, RKAS and also Financial Management Competencies through education and training or technical guidance, to provide information, direction and affirmation of related regulations and regulations. so that financial management becomes more accountable.
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | SKPD Financial Reporting Accountability, School Work Plan and Budget, School Financial Management Competence |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance L Education > LB Theory and practice of education L Education > LB Theory and practice of education > LB1603 Secondary Education. High schools |
| Divisions: | Fakultas Ekonomika dan Bisnis > Program Studi Magister Manajemen > Konsentrasi Keuangan Daerah |
| Depositing User: | SH Yakobus Naben |
| Date Deposited: | 16 Jun 2022 04:56 |
| Last Modified: | 16 Jun 2022 04:56 |
| URI: | http://repository.unwira.ac.id/id/eprint/5695 |
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