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All Journal International Journal of Management, Economic and Accounting
Nia Syahfitri
Universitas Pembangunan Panca Budi
Economics, Econometrics & Finance

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The Effect of Resource-Based Theory-Based Educational Resource Management on Cost-Effectiveness and Cost-Efficiency Nia Syahfitri; M. Irsan Nasution; Renny Maisyarah
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.827

Abstract

This study examines the effect of Resource-Based Theory (RBT)-based educational resource management on cost-effectiveness and cost-efficiency, with the quality of the teaching-learning process serving as a mediating variable. A quantitative survey method was employed, involving 120 respondents from SMA Negeri 1 Hinai and partner schools with similar characteristics. Data analysis utilized Covariance-Based Structural Equation Modeling (CB-SEM) with a 5,000-sample bootstrapping technique to test the significance of mediation effects. The results indicate that RBT-based resource management exerts a positive and significant effect on the quality of the teaching-learning process (β = 0.734; p < 0.001), cost-effectiveness (β = 0.658; p < 0.001), and cost-efficiency (β = 0.682; p < 0.001). Furthermore, the quality of the teaching-learning process partially mediates the relationship between RBT-based resource management and both cost-effectiveness (indirect effect = 0.408; BCa 95% CI [0.281; 0.551]) and cost-efficiency (indirect effect = 0.322; BCa 95% CI [0.189; 0.476]), with mediation proportions of 62.02% and 47.26%, respectively. The direct effects remain significant after the inclusion of the mediating variable, indicating the existence of additional mechanisms beyond teaching-learning quality. These findings confirm that the quality of the teaching-learning process constitutes a crucial pathway in bridging strategic educational resource management toward the achievement of cost-effectiveness and cost-efficiency in public secondary schools.
Co-Authors M. Irsan Nasution Renny Maisyarah