PENGARUH KOMPETENSI SDM PENGELOLA ASET SEKOLAH MENENGAH PERTAMA DI KOTA BANDUNG TERHADAP KETEPATAN PELAPORAN ASET TETAP DI DINAS PENDIDIKAN KOTA BANDUNG

    Chandra Hanun, Chandra and Nugraha Suharto, Nugraha and Deni Kadarsah, Deni (2025) PENGARUH KOMPETENSI SDM PENGELOLA ASET SEKOLAH MENENGAH PERTAMA DI KOTA BANDUNG TERHADAP KETEPATAN PELAPORAN ASET TETAP DI DINAS PENDIDIKAN KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini dilatarbelakangi oleh fenomena adanya ketidaksesuaian pelaporan aset tetap oleh sekolah kepada Dinas Pendidikan Kota Bandung, yang disebabkan salah satunya oleh kurangnya kompetensi SDM pengelola aset sekolah. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kompetensi SDM pengelola aset terhadap ketepatan pelaporan aset tetap pada Sekolah Menengah Pertama (SMP) di Kota Bandung. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan melalui penyebaran angket kepada 75 operator aset sekolah sebagai responden. Analisis data dilakukan dengan bantuan Microsoft Excel 2010 dan IBM SPSS Statistics 27. Berdasarkan hasil perhitungan menggunakan teknik Weight Means Score (WMS), variabel kompetensi SDM memperoleh skor rata-rata 4,5 yang termasuk dalam kategori sangat baik, dan variabel ketepatan pelaporan aset memperoleh skor 4,4 yang juga termasuk dalam kategori sangat baik. Uji korelasi menunjukkan bahwa terdapat hubungan kuat antara kompetensi SDM dan ketepatan pelaporan aset dengan nilai korelasi sebesar 0,850. Hasil uji determinasi menunjukkan bahwa kompetensi SDM memengaruhi ketepatan pelaporan aset sebesar 72,2%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Uji signifikansi (uji-t) menghasilkan nilai thitung 13,782 > ttabel 1,993, yang berarti terdapat pengaruh yang signifikan antara kompetensi SDM pengelola aset terhadap ketepatan pelaporan aset. Persamaan regresi linier sederhana diperoleh Y ̂ = 7,016 + 0,856 Χ, yang menunjukkan bahwa setiap peningkatan 1 poin pada kompetensi SDM akan meningkatkan ketepatan pelaporan aset sebesar 0,856 poin. Simpulan dari penelitian ini adalah kompetensi SDM pengelola aset berpengaruh positif dan signifikan terhadap ketepatan pelaporan aset tetap di Dinas Pendidikan Kota Bandung. Kata Kunci: Kompetensi SDM, Pelaporan Aset, Aset Tetap, Sekolah Menengah Pertama. This research was motivated by the phenomenon of discrepancies in the reporting of fixed assets by schools to the Department of Education of Bandung City, which is partly caused by the lack of competence among school asset management personnel. The purpose of this study is to analyze the effect of human resource (HR) competence of asset managers on the accuracy of fixed asset reporting at junior high schools (SMP) in Bandung City. This research employed a descriptive method with a quantitative approach. Data were collected through questionnaires distributed to 75 school asset operators as respondents. Data analysis was conducted using Microsoft Excel 2010 and IBM SPSS Statistics 27. Based on the results of the Weighted Means Score (WMS) analysis, the HR competence variable obtained an average score of 4.5, which is categorized as very good, while the fixed asset reporting accuracy variable scored 4.4, also categorized as very good. Correlation analysis indicated a strong relationship between HR competence and the accuracy of asset reporting, with a correlation coefficient of 0.850. The coefficient of determination test showed that HR competence influences the accuracy of asset reporting by 72.2%, while the remaining 27.8% is influenced by other factors not included in this study. The t-test for significance produced a value of t_count = 13.782 > t_table = 1.993, indicating a significant influence of HR competence on asset reporting accuracy. The simple linear regression equation obtained was Ŷ = 7.016 + 0.856X, which means that each one-point increase in HR competence will increase the accuracy of asset reporting by 0.856 points. The conclusion of this study is that the competence of asset management personnel has a positive and significant effect on the accuracy of fixed asset reporting at the Department of Education of Bandung City. Keywords: Human Resource Competence, Asset Reporting, Fixed Assets, Junior High Schools.

    Baca Full Text klik disini
    [thumbnail of S_ADP_2110070_Title.pdf] Text
    S_ADP_2110070_Title.pdf
    Download (248kB)
    [thumbnail of S_ADP_2110070_Chapter1.pdf] Text
    S_ADP_2110070_Chapter1.pdf
    Download (442kB)
    [thumbnail of S_ADP_2110070_Chapter2.pdf] Text
    S_ADP_2110070_Chapter2.pdf
    Restricted to Staf Perpustakaan
    Download (807kB)
    [thumbnail of S_ADP_2110070_Chapter3.pdf] Text
    S_ADP_2110070_Chapter3.pdf
    Download (838kB)
    [thumbnail of S_ADP_2110070_Chapter4.pdf] Text
    S_ADP_2110070_Chapter4.pdf
    Restricted to Staf Perpustakaan
    Download (1MB)
    [thumbnail of S_ADP_2110070_Chapter5.pdf] Text
    S_ADP_2110070_Chapter5.pdf
    Download (348kB)
    [thumbnail of S_ADP_2110070_Appendix.pdf] Text
    S_ADP_2110070_Appendix.pdf
    Restricted to Staf Perpustakaan
    Download (1MB)
    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?h ID SINTA Dosen Pembimbing : Nugraha Suharto : 6121505 Deni Kadarsah : 6798645
    Uncontrolled Keywords: Kompetensi SDM, Pelaporan Aset, Aset Tetap, Sekolah Menengah Pertama. Human Resource Competence, Asset Reporting, Fixed Assets, Junior High Schools.
    Subjects: L Education > L Education (General)
    L Education > LB Theory and practice of education
    Divisions: Fakultas Ilmu Pendidikan > Administrasi Pendidikan
    Depositing User: Chandra Hanun
    Date Deposited: 25 Sep 2025 07:56
    Last Modified: 25 Sep 2025 07:56
    URI: http://repository.upi.edu/id/eprint/139113

    Actions (login required)

    View Item View Item