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Journal : Jurnal Ilmiah Peuradeun

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 Ainul Mardhiyah Aprinawati, Aprinawati Bangun Napitupulu Bayu Seih Nanda Ria Budiarta, Kustoro Dalimunthe, Elvi Febrianti Danny Ajar Baskoro Darma, Sernanda Putri Dirga Purnama Dita Eka Pratiwi Elisabeth Nainggolan Elvi Lastariani Ery Tri Djatmika RWW Evi Syuriani Harahap Fajrig Arsyelan Fitri Yani Panggabean Fridayani M. Sitio Gaffar Hafiz Sagala Hanna Hotmian Br Silalahi Hanum, Sayidah Latifah Harahap, Nur Adawiyah Hendri Hendri Heri Pratikto Hilma Harmen Hotmaria Silva Dewi Naibaho Hutagalung, Marsanda Indra Maipita Kaban, Novita Khafi Puddin, Khafi La Ane Laura Magdalena Lokot Muda Harahap, Lokot Muda Lumbansiantar, Krisna Sarinauli Maimunah Siregar Manik, Gia Cinta Saria Manik, Yuni Mariani Mohammad Zuber Abd Majid Muammar Rinaldi Muhammad Alridho Lubis Muhammad Andi Abdillah Triono Nasution, Armin Rahmansyah Pohan, Malvira Pramana, Harry Jaya Puji Handayati Punaji Setyosari Purba, Erni Susilawati Putri, Nadya Andhika Rafli Ramli Rangga Restu Prayogo, Rangga Restu Raudah Zaimah Dalimunthe Raudah Zaimah Dalimunthe, Raudah Zaimah Reza Aditia Riza Indriani Riza Indriani Rizki A. Simamora Rosmala Dewi Rosmala Dewi Rossi Dearni Lingga Samosir, Jelita Maria Christine Simamora, Vailimlim Simarmata, Kristin Margaretha Simatupang, Simeon Adrian Sinaga, Primawati Siti Chairani Lubis Siti Chairani Lubis Siti Chairani Lubis Siti Salina Mustakim Sitopu, Juliaman Situmrang, Venus Sudianto, Dinda Asri Suharianto , Joko Suranto Aw Tri Effiyanti Turnip, Christina Hotmatondini Utami Nurhafsari Putri Wildansyah Lubis Wildansyah lubis Yudho Wibowo Zahra, Karina Zuraida Lubis