PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN RESPONSIBILITAS PENGELOLAAN KEUANGAN SEKOLAH TERHADAP KINERJA GURU

Daniel Aditya Utama(1), Rediana Setiyani(2),


(1) Pendidikan Ekonomi FE Unnes
(2) Pendidikan Ekonomi FE Unnes

Abstract

Good governance is the management governance principles which can support the performance improvement. The objective of the study was to know the influence of transparency, accountability, and responsibility of school financial management on teachers’ performance at SMP (State Junior High Schools) Ex-RSBI in Semarang, either simultaneously or partially. The population of the study was all teachers at SMP Ex-RSBI in Semarang; they were 191 teachers. The data were collected by questionnaires and interviews. The data were analyzed by descriptive analysis, and the hypotheses were tested by multiple regression analysis. Based on the research results, it showed that the transparency, accountability, and responsibility of school financial management contributed on teachers’ performance for 24.8%. Partially, there was only the responsibility variable of school financial management which contributed significantly on teachers’ performance for 4.368%.

Keywords

Accountability, Teachers’ Performance, Transparency, Responsibility

Full Text:

PDF

References

Davies, Ivor K. 1991. Pengelolaan Belajar. Terjemahan The Management of Learning Sudarsono. Jakarta: Rajawali Press

Depdiknas.2006. Alat Penilaian Kinerja Guru

Dwiyanto, Agus dkk. 2008. Reformasi Birokrasi Publik di Indonesia. Yogjakarta: Gadjah Mada University Press, 2008

FASB.1979.SFAC No. 4 Organisasi Non Bisnis

IAI.2012. PSAK. Jakarta: Salemba Empat

Khan, Khurram, Ali Raza Nemati, and Moazzam Iftikhar. 2011. “Impact of Corporate Governance on Firm Performance Evidence from the Tobacco Industry of Pakistan”. Dalam International Research Journal of Finance and Economics, Hal 7-14.

Krina, Loina Lalolo. 2003. Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi & Partisipasi. Jakarta: Sekretariat Good Public Governance Badan Perencanaan Pembangunan Nasional.

Kusmianto.1997. Panduan Penilaian Kinerja Guru Oleh Pengawas. Jakarta

Luthans, F. 2005. Organizational Behavior. New York: McGraw-hill.

Mangkunegara, Anwar Prabu. 2002. Manajemen Sumber Daya Manusia. Remaja Rosdakarya. Bandung

Naja, HR. Daeng. 2008. Good Corporate Governance pada Lembaga Perbankan. Yogyakarta: Medpress.

Nurlaila. 2010. Manajemen Sumber Daya Manusia I. Penerbit LepKhair

Permendiknas No 41. Tahun 2007. Tentang Standar Proses

Prawirosentono, Suryadi. 1999. Kebijakan Kinerja Karyawan. Yogyakarta: BPFE

Ratminto dan Winarsih. 2005. Manajemen Pelayanan.Yogyakarta: Pustaka Pelajar.

Ristifani. 2009. Analisis Implementsi Prinsip-Prinsip Good Corporate Governance (GCG) dan Hubungannya terhadap Kinerja PT. Bank Rakyat Indonesia (Persero) Tbk. Dalam www.gunadarma.ac.id/library/articles/ .../Artikel_21205068.pdf (diakses tanggal 31 Maret 2013)

Rivai, Veithzal. 2004. Teori Budaya Organisasi. Jakarta : Rineka Cipta.

Rivai, Vethzal & Basri. 2005. Peformance Appraisal: Sistem yang tepat untuk Menilai Kinerja Karyawan dan Meningkatkan Daya Saing Perusahan. Jakarta: PT. RajaGrafindo Persada

Santoso, Jarot Tri Bowo. 2004. Analisis akuntabilitas dan transparansi yang dipersepsikan dengan kenyataan yang dialami lembaga donor dan penerima jasa pada LSM di Kota Surabaya. Tesis. Universitas Airlangga

Saondi, Ondi dan Aris Suherman. 2010. Etika Profesi Keguruan. Penerbit: Refika Aditama

Sudarmanto. 2009. Kinerja Dan Pengembangan Kompetensi Sumber Daya Manusia (SDM). Yogyakarta: Pustaka Pelajar

Sukmadinata, Nana Syaodih . 2004.Strategi Belajar Mengajar. Bandung: Mandar Maju

Surya, Indra, dan Ivan Yustiavandana. 2006. Penerapan Good Corporate Governance (Mengesampingkan Hak-Hak Istimewa Demi Kelangsungan Usaha). Jakarta: Prenada Media Group.

Suyanto. 2007. Pengaruh Pelaksanaan Prinsip GCG Atas Kinerja BUMN. Dalam Jurnal Akuntabilitas, Vol. 6, No. 2. Hal. 114-128.

Undang - Undang Republik Indonesia Nomor 14 Tahun 2005 tentang Guru dan Dosen.

Undang - Undang Republik Indonesia Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional.

Wahyudin, Agus. 2009. “Analisis Hubungan Motivasi, Good Governance terhadap Kinerja Institusi Pendidikan yang Dimoderasi Karakteristik Biografi”. Dalam Jurnal Dinamika Akuntansi, Vol. 1, No. 1. Hal 14-22. Semarang: Universitas Negeri Semarang.

Refbacks

  • There are currently no refbacks.




Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.