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Widia Astuty
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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FINANCIAL RESILIENCE AS A MODERATOR OF BUDGETARY PARTICIPATION AND ACCOUNTING INFORMATION SYSTEMS IN PRIVATE SCHOOL OPERATIONAL SUSTAINABILITY Risti Nurul Hasanah; Widia Astuty; Irfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23004513

Abstract

Private schools in Tapanuli Tengah Regency face significant challenges in maintaining operational sustainability, particularly after the flash floods and landslides of November 2025, which reduced tuition revenue, disrupted teaching and learning activities, and weakened public trust in schools. This study aims to examine the effect of budgetary participation and accounting information systems on school operational sustainability, and to examine the moderating role of financial resilience on both relationships. The study employs a quantitative, associative research design. The population consists of all private senior and vocational high schools in Tapanuli Tengah Regency, using census sampling that involved the principal, treasurer, and one teacher representative from each school as respondents. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software. The results show that budgetary participation and accounting information systems have a positive and significant effect on school operational sustainability. Financial resilience was found to moderate and strengthen the effects of both variables, with a stronger moderating role in the relationship between accounting information systems and sustainability than in the relationship involving budgetary participation. These findings indicate that a school's financial resilience determines the extent to which these factors can support operational continuity, particularly in disaster-prone areas. This study contributes theoretically to management accounting and educational-sector accounting studies, and practically to schools and local government in formulating financial policies that support school operational sustainability after natural disasters.
Co-Authors Ahmad Irsan Ahmad Zubeir Rangkuti Arfah Lubis Arfis A Ashadi, Riza Asmaul Husna Baihaqqi, Mhd Anggi Dahrani . Desi Sri Pasca Sari Sembiring, Desi Sri Pasca Sari Devi Purnama Sari Eka Anggaraini Aritonang Eka Nurmala Sari Elly Susanti Fajar Pasaribu Fawazra Athalla Pasha Fhatia Alzahra Angkat Fikri, Rizal Gulo, Niperjaya Hafsah Hafsah Hastuti Olivia Hendro Siahaan Illal Nurhabibah Irfan Irfan, Irfan Isra Hayati Julfan Saputra Jumangin Jumangin Khairul Azwar Larasati, Inggrit Linda Wahyu Marpaung Lubis, Arfah Maisyarah Salsabila Maya Sari Maya Sari Mhd Muchlisin Lubis MMSI Irfan ,S. Kom Mohd Yusri MUIS FAUZI RAMBE Ningsih, Heny Triastuti Kurnia Nova Febriana Nurhikmah Lubis Nuryenda Pinta Tarigan Pane, Yunita Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Puji Lestari, Sri Putri Ismayana Radhiyah, Radhiyah Ridho Gilang Adiko Rifki Hafas, Hafriz Rilsha, Rilsha Rima Novita Sari Risti Nurul Hasanah Rizki Arvi Yunita Rizky Agung Syah Putra Rudi Junjungan Sirait Sarwo Edi Sihombing, Lasminar Sijauta, Dominggus Siregar, Ratih Anggraini Siti Aisyah Sri Fitri Wahyuni Sri Prafanti Sri Puji Lestari SRI RAHAYU Sri Rahayu Sri Wahyuni Br Ginting Suginam Sukma Lesmana Syafrida Hani Tarihoran, Aswin Hidayat Venny Riza, Fetra Yanti, Amalia Dwi Yeni Pradila Yovi, Muhammad Yunita Pane Yusri, Mohd Zainuddin, Zainuddin Zatta Gahassani Hasibuan Zufrizal Zulham Afandi Saragi Zulia Hanum