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All Journal Jurnal Akuntansi dan Pajak
Chintya Noer Cahyani
ITB AAS Indonesia
Economics, Econometrics & Finance Social Sciences

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ANALISIS VALUE FOR MONEY DALAM MENINGKATKAN KUALITAS PELAYANAN PT. POS INDONESIA (Persero) KABUPATEN SUKOHARJO Chintya Noer Cahyani; Dinara Kharisma Sari; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12491

Abstract

The aim of this research is to determine the effect of value for money with economic, efficiency and effectiveness elements on the quality of public services at PT. Pos Indonesia (Persero) Sukoharjo Regency. This research is quantitative research. The sample was 50 respondents. Data collection techniques through surveys by distributing questionnaires to the intended respondents. Data analysis methods include descriptive statistical analysis, validity tests, reliability tests and classical assumption tests. The research results show that 1) economic, efficiency and effectiveness elements simultaneously as value for money elements influence the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency 2) partial economic elements as one of the value for money elements have no effect on the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency 3) partial efficiency elements as an element of value for money have no effect on the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency, and 4) the partial effectiveness element as one of the value for money elements influences the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency.
PENGARUH TRANSPARANSI, GOOD SCHOOL GOVERNANCE, DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Kasus SD Negeri Kabupaten Sukoharjo) Chintya noer cahyani; Darmanto; Suprihati
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2027): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20221

Abstract

The purpose of this study was to determine the effect of transparency, good school governance, and supervision on the effectiveness of school operational fund management (BOS). The sampling method used in this study was random sampling with Slovin calculation. The sample size for this study was 80 respondents. The respondents were BOS treasurers of public elementary schools in Sukoharjo Regency. This research was quantitative, using primary data sources. Based on the results of primary data processing using multiple linear regression analysis, F-tests, and t-tests, it was found that transparency had a negative and significant effect on the effectiveness of school operational fund management, while good school governance and supervision had a positive and significant effect on the effectiveness of school operational fund management).
Co-Authors Darmanto Dinara Kharisma Sari Maya Widyana Dewi Suprihati