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Fitri Yani Panggabean
Universitas Pembangunan Panca Budi
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Journal : Jurnal Ilmiah Peuradeun

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The Governance of School Operational Assistance (SOA) Funds for Elementary Schools in Medan Harmen, Hilma; Dalimunthe, Muhammad Bukhori; Dewi, Rosmala; Panggabean, Fitri Yani; Dalimunthe, Raudah Zaimah
Jurnal Ilmiah Peuradeun Vol. 11 No. 1 (2023): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v11i1.832

Abstract

This study aimed to test the measurement and structural models of SOA fund governance constructed by participation, transparency, and accountability. A total of 348 respondents were involved in this study consisting, including the headmaster (n=20), teachers (n=76), and parents (n=252). Data were collected using a questionnaire distributed to respondents using Google Forms for four months. Data analysis used confirmatory factor analysis through Partial Least Squares-Path Modeling (PLS-PM), which assisted the Smart PLS. Testing the measurement model using construct validity and internal consistency reliability showed two items (P4-participation and A3-accountability) having loading factors that do not satisfy the criteria. Likewise, both items were excluded from the model, which impacted the acceptance of the model fit. Furthermore, testing the quality of the structural model using the goodness of fit (GoF=0.524) was more significant than 0.36, which meant the quality of the structural model was very strong and significant. The transparency aspect had the most robust coefficient, which signals that everyone regarding the implementation of SOA funds in schools freely obtained the disclosure of financial and academic information. Other scholars can explore the role of the principal, teachers, and parents in making learning successful in schools by optimizing the use of SOA funds.
Co-Authors , Oktarini Khamilah Siregar Abdul Aziz Suendar Nasution Adek Wahyuni Safitri Afifah Syahril Afriliyani, Intan Agus Tripriyono Ainiel Riany Putri Aliyah, Dini Rahma Ananda, Fadia Andalkris Yuliasih Laia Aprilia, Fista Lindu Aprilia, Imelda Aprinawati, Aprinawati Arlangga, Muhammad Brilliant Arman Jaya Ndruru Arwenda Sardi Malau Ashara Putri Asianna Martini Simarmata Audi Elshinta Gading Aulia Rahman Mehaga Sembiring Aully Yullah Aurora, Titania Azlin, Nuraini Bangun Napitupulu Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bebi Delpriman Gulo Delani, Maisya Destari Nurlaila Damanik Desya Sandayanti Dina Adelia Dirga Purnama Elisabeth Nainggolan Elsa Nasution Esra Yanti Sibarani Fahluzi, M G Fathonah Azzahra Fiqri Haikal Grace, Shania Gracia Lavenia Tampubolon Gulo, Meiman Kristian Putra Gunawan Syahputra Siburian Hendri Hendri Hermansyah Hermansyah Hilma Harmen Ika Devi Perwitasari Ika Devi Perwitasari Irawan Irza Faridz Muhammad Izzati, Dina Jodi Hendrawan Jodi Hendrawan Kania, Sherly Indah Khafi Puddin, Khafi Khairani Agustin Khairani Agustin Khairani, Annisa Khairiah, Annisa Khoiri Lutfhi, Muhammad Lapian, Inez Adelia Larasati Laura Magdalena Leon Reynold Pakpahan Liza Seftina Lokot Muda Harahap, Lokot Muda M. G. Gahluzi Maimunah Siregar Marlina Marlina marshanda Meilany Angreni Miftahurrahmah Sinaga Muammar Rinaldi Muhammad Andi Abdillah Triono Muhammad Bukhori Dalimunthe Muhammad Raihansyah Muhammad Rinaldi Muhammad Rinaldi Mutiara Ramadani Nabila Syaharani Nainggolan, Elisabeth Natasha, Natasha Nayma, Salshabilla Nia Pratiwi Lubis Nia Pratiwi Lubis Nina Andriani Nina Andriany Nasution Nina Andriany Nasution Nizamil Fadly Nofatrio Soarota Zebua Octavia, Melanie Padang, Ratnauli Pane, Yonson Pani Gunawan Pratama Panjaitan, Cristanti Purba, Seprianto Putri Utami Permata Sari Putri, Nadya Andhika Putri, Nayla Nurul Rafli Ramli Rahman, Febriani Nur Ramadhan, Puja Rizqy Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe, Raudah Zaimah Ridho Al Khalik Nuari Rischa Herlina Nadapdap Rizka Handayani Rizky Chairuddin Sembiring Meliala Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Salsabilla, Echa Sari, Adila Saskia, Dwi Putri Sayyida Nabila Sebrina Handayani Silitonga, Juliarta Elisabeth Simanjuntak, Syaloom Lestari Simarmata, Asianna Martini Sindy Larasasti Sirait, Netty Julianti Siregar, Samuel P Sitepu, Ariyanta Maulana Siti Chairani Lubis Sitorus, Atikah Zuhra Sondang Lastiur Hutahean Sri Rejeki Sri Rezeki Sri Rezeki Suci Ramadhani Suharianto , Joko Sulistyani, Alfira Dwi Tampubolon, Merna Gletesya Tarigan, Marisa Tarves Tanjugo malau Valentine, Pricillia Deborah Widia Sri Kartika Sari Windi Larasati Yolanda, Nabila Yonson Pane Yudho Wibowo Zahrani, Vista Alisha Zul Sahyani Limbong