CD Tesis

Determinan Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah Dengan Partisipasi Stakeholder Sebagai Variabel Pemoderasi (Studi Empiris Pada Sma/Smk/Slb Negeri Kota Pekanbaru)

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The purpose of this research was to identify and analyze the influence of human resources, accountability, and transparency on the effectiveness of managing BOS funds with stakeholder participation as a moderating variable.
The population in this research was all 29 schools public high schools/vocational high schools/special high schools at Pekanbaru City in the 2022/2023 academic year. The researchers distributed questionnaires using the Google form to educational units at the SMA/SMK/SLB level in the city of Pekanbaru as many as 174 respondents. This research used the Census Sampling method, where the entire population is sampled. Methods of data analysis using the Structural Equation Model – Partial Least Square (SEM-PLS).
The results showed that there is influence of human resource, accountability, and transparency on the effectiveness of BOS fund management, there is influence of human resource, and accountability on the effectiveness of BOS fund management with stakeholder participation as a moderating variable, there is no influence of tranparency on the effectiveness of BOS fund management with stakeholders participation as a moderating variable. Effective management of BOS funds will be realized if planning and budgeting, implementation of administration, and reporting and accountability for the management of BOS funds are in accordance with predetermined technical guidelines.
Keywords : Effectiveness of BOS fund management, human resource, accountability, transparency, stakeholder participation.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2110246889

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2110246889

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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