PENGARUH KETEPATAN ANGGARAN, KECUKUPAN ANGGARAN DAN SASARAN ANGGARAN BANTUAN OPERASIONAL SEKOLAH TERHADAP KINERJA PEMBIAYAAN SEKOLAH : Studi Pada Sekolah SMA/SMK Negeri dan Swasta di Kota Tasikmalaya

Rizki, Fahmi Mohamad (2017) PENGARUH KETEPATAN ANGGARAN, KECUKUPAN ANGGARAN DAN SASARAN ANGGARAN BANTUAN OPERASIONAL SEKOLAH TERHADAP KINERJA PEMBIAYAAN SEKOLAH : Studi Pada Sekolah SMA/SMK Negeri dan Swasta di Kota Tasikmalaya. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan mengetahui pengaruh ketepatan anggaran kecukupan anggaran dan sasaran anggaran bantuan operasional sekolah terhadap kinerja pembiyaan sekolah di SMA/SMK negeri dan swasta di Kota Tasikmalaya. Pengumpulan data dilakukan dengan menggunakan kuesioner yang di sebar ke 41 sekolah baik SMA/SMK negeri dan swasta yang ada di Kota Tasikmalaya. Kinerja pembiyaan sekolah diukur berdasarkan indikator value for money. Metode didalam penelitian ini menggunakan metode asosiatif. Uji hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan bantuan software SPSS 21 for windows. Hasil penelitian menunjukan bahwa secara parsial ketepatan anggaran berpengaruh terhadap kinerja pembiyaan sekolah sedangkan untuk kecukupan anggaran secara parsial tidak berpengaruh terhadap kinerja pembiyaan sekolah dan sasaran anggaran secara parsial berpengaruh terhadap kinerja pembiyaan sekolah di sma/smk negeri dan swasta di Kota Tasikmalaya.;---This study aims to determine the effect of budget accuracy and adequacy of the budget target school operational aid budget towards financing the performance of high school / vocational public and private in the city of Tasikmalaya. The data collection is done by using a questionnaire which spread to 41 schools in both SMA / SMK public and private in the city of Tasikmalaya. Performance is measured based on indicators of school financing value for money. Methods in this study using associative method. Test the hypothesis in this study using multiple linear regression analysis using SPSS 21 for windows. The results showed that the partial accuracy of the budget affect the performance of the school financing while for the adequacy partial budget does not affect the performance of school financing and budget targets partially influence on the performance of school financing in sma / smk public and private in the city of Tasikmalaya.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA RIZ p-2017; Pembimbing : I. Agus Widarsono.
Uncontrolled Keywords: Ketepatan Anggaran, Kecukupan Anggaran, Sasaran Anggaran, BOS, Kinerja, Budget accuracy, Budget accuacy, Budget target, Performance school funding.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mrs. Santi Santika
Date Deposited: 01 Feb 2018 04:36
Last Modified: 01 Feb 2018 04:36
URI: http://repository.upi.edu/id/eprint/28962

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