THE INFLUENCE OF BUDGETTING QUALITY AND FINANCIAL HUMAN RESOURCES COMPETENCE ON SCHOOL FINANCIAL PERFORMANCE WITH ACCOUNTABILITY AS AN INTERVENING VARIABLE (Study at Ma'arif Vocational High Schools in Batang Regency)

IMRON, AHMAD (2026) THE INFLUENCE OF BUDGETTING QUALITY AND FINANCIAL HUMAN RESOURCES COMPETENCE ON SCHOOL FINANCIAL PERFORMANCE WITH ACCOUNTABILITY AS AN INTERVENING VARIABLE (Study at Ma'arif Vocational High Schools in Batang Regency). Thesis thesis, Universitas BPD.

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Abstract

Background: School financial performance is an important factor in determining school performance, many factors influence financial performance including the quality of budgeting and HR competency in the financial sector, however, with inconsistent results regarding the influence of budgeting quality and HR competency in the financial sector, then including accountability variables as a solution to the gap. Objective: to analyze the influence of budgeting quality and HR competency in the financial sector on financial performance in SMK Ma'arif throughout Batang Regency through accountability. Method: The type of research used in this study is explanatory research. The population is the principal, school treasurer and administrative staff at SMK Ma'arif throughout Batang Regency totaling 112 people. Sampling used census technique so that the sample numbered 112 people. Data collection technique used questionnaires. Data analysis used descriptive statistics and Structural Equation Modeling (SEM) Analysis with Partial Least Square (PLS). Results: budgeting quality and HR competency in the financial sector have a significant positive effect on accountability in SMK Ma'arif throughout Batang Regency. Budgeting quality, human resource competency in finance, and accountability have a significant positive effect on financial performance at Ma'arif Vocational High Schools (SMK Ma'arif) throughout Batang Regency. Accountability fully mediates the influence of budgeting quality and human resource competency in finance on financial performance at Ma'arif Vocational High Schools throughout Batang Regency.

Item Type:	Thesis (Thesis)
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S2
Date Deposited:	30 Mar 2026 07:44
Last Modified:	30 Mar 2026 07:44
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/3196

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