Danin Khoerun Nisak , 7101413364 (2017) PENGARUH PRINSIP EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS PENGELOLAAN KEUANGAN TERHADAP PRODUKTIVITAS SEKOLAH (Persepsi Guru SMA Negeri 02 Kendal). Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Produktivitas sekolah mengalami penurunan. Berdasarkan hasil observasi awal di SMA N 2 kendal diperoleh data bahwa penurunan produktivitas sekolah dapat dilihat melalui hasil ujian nasional yang mengalami penurunan rata-rata hasil ujian nasional program studi IPS. Selain itu, masih adanya siswa yang drop out setiap tahunnya dan siswa yang melanjutkan ke perguruan tinggi yang terakreditasi belum sesuai dengan Standar Pelayanan Minimum (SPM). Tujuan dari penelitian ini untuk mengetahui apakah terdapat pengaruh positif prinsip efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan secara simultan maupun parsial terhadap produktivitas sekolah dengan SMA N 2 Kendal sebagai objek penelitian. Populasi dalam penelitian ini adalah guru SMA N 2 Kendal dengan jumlah 43 guru, dan menggunakan sampel jenuh karena semua anggota populasi menjadi sampel. Pengumpulan data menggunakan angket dan wawancara. Pengolahan data menggunakan deskriptif persentase dan statistik inferensial. Hasil penelitian menunjukkan bahwa secara simultan prinsip efisiensi, transparansi, dan akuntabilitas pengelolaan keuangan berpengaruh terhadap produktivitas sekolah sebesar 69,6%. Sedangkan secara parsial prinsip efisiensi berpengaruh sebesar 14,06%, transparansi berpengaruh sebesar 32,26%, dan akuntabilitas berpengaruh sebesar 15,05% terhadap produktivitas sekolah. Berdasarkan hasil penelitian disimpulkan bahwa terdapat pengaruh prinsip efisiensi, transparansi, akuntabilitas pengelolaan keuangan terhadap produktivitas sekolah baik secara simultan maupun parsial. Saran yang diberikan dalam penelitian ini adalah sekolah diharapkan lebih meningkatkan keterbukaan dokumen keuangan sekolah untuk meningkatkan kepercayaan publik; diharapkan lebih meningkatkan pelaporan secara berkala mengenai laporan pelaksanaa APBS kepada publik dan komite; serta, diharapkan dapat memperbanyak ruang lingkup sampel yang tidak hanya satu sekolah, tetapi dapat luas cakupannya untuk pemetaan daerah dengan tingkat produktivitasnya. School productivity had decreased. Based on the initial observations results in SMA N 2 Kendal, the data obtained showed that there was a decrease of school productivity which can be seen from the average results of the national exam in the Social study program. In addition, there were some numbers of students dropped out each year and some numbers students continued to the university that have not fulfilled Minimum Service Standards (MSS). The purpose of this study was to determine whether there was a positive influence of the efficiency principles, transparency, and accountability of financial management simultaneously and partially toward schools productivity in SMA N 2 Kendal as the object of the research. This research was undertaken to 43 teachers in SMA N 2 Kendal as the population using saturated samples since all the population members were used as sampled. Data collection using questionnaires and interviews. As well data processing using descriptive analysis percentage and inferential statistics. The results showed that simultaneously the efficiency principles, transparency, and accountability of financial management influenced 69.614,% of school productivity. While the partial efficiency principle influence 14.06%, transparency influence 32.26%, and accountability influence15.05% of school productivity. Based on the research result, it can be concluded that there was an influence of efficiency principle, transparency, and accountability of financial management toward school productivity both simultaneously and partially. The suggestions were : school was expected to provide transparency on financial information about the School Budget (APBS in order to increase public’ trust); was expected to improve the media used as dissemination of information on School Revenue and Expenditure Budget (APBS); was expected to increase periodically the implementation of the School Revenue and Expenditure Budget (APBS) report to the public and the committee; and, was expected to wider the sample scale but still can be broad scope the mapping area.

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