PENGARUH PENGELOLAAN DANA PENDIDIKAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEMBIAYAAN SEKOLAH (Studi Kasus pada SMA/SMK Negeri dan Swasta di Kabupaten Subang)

Irsa Herviana, - (2019) PENGARUH PENGELOLAAN DANA PENDIDIKAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEMBIAYAAN SEKOLAH (Studi Kasus pada SMA/SMK Negeri dan Swasta di Kabupaten Subang). S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengelolaan dana pendidikan dan sistem pengendalian internal terhadap kinerja pembiayaan sekolah. Sampel penelitian adalah SMA/SMK Negeri dan Swasta di Kabupaten Subang yang berjumlah 61. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi berganda. Hasil pengujian secara parsial menunjukan terdapat pengaruh pengelolaan dana pendidikan terhadap kinerja pembiayaan sekolah, dan terdapat pengaruh sistem pengendalian internal terhadap kinerja pembiayaan sekolah. Hasil pengujian secara simultan menunjukan adanya pengaruh pengelolaan dana pendidikan dan sistem pengendalian internal terhadap kinerja pembiayaan sekolah. Hasil ini di dukung dengan koefisien determinasi 75,8% yang menunjukan adanya pengaruh besar dari pengaruh pengelolaan dana pendidikan dan sistem pengendalian internal terhadap kinerja pembiayaan sekolah di SMA/SMK Negeri dan Swasta di Kabupaten Subang. Kata Kunci : Pengelolaan Dana Pendidikan, Sistem Pengendalian Internal, Kinerja Pembiayaan Sekolah The purpose of this research are to find out the affect of school financial management and internal control system toward school funding performance. The sample of this research is senior high school and vocational school in Subang which is using ramdom sampling to procure 61 research sample and analysis technique is using multiple regression analysis. The research result shows that there is an affect of school financial management toward school funding performance, and there is an affect of internal control system toward school funding performance. Also this research result shows that school financial management and internal control system have simultaneously affect toward school funding performance. This result is supported by the simultaneous determination coefficient of 75,8% which indicates that there is a large influence from school financial management and internal control system to the school funding performance on senior high school and vocational school in Subang. Keywords: school financial management, internal control system, school funding performance

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Pengelolaan Dana Pendidikan, Sistem Pengendalian Internal, Kinerja Pembiayaan Sekolah.
Subjects:	H Social Sciences > HC Economic History and Conditions L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Irsa Herviana
Date Deposited:	29 Apr 2020 18:56
Last Modified:	29 Apr 2020 18:56
URI:	http://repository.upi.edu/id/eprint/42962

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