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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Penyusunan Anggaran Sekolah Menengah Pertama: Studi Kualitatif di Medan Nasution, Muwaffaq Fadhilsyah; Rahayu, Murni; Jannah, Nur Fadhilah; Tawarnate, Mahiri
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5494

Abstract

This research aims to analyze the factors that influence the quality of junior high school (SMP) budget preparation in Medan. Using a qualitative approach, this research involved in-depth interviews with 30 key informants from 10 junior high schools in Medan City. The research results identified 5 (five) main factors that influence the quality of budget preparation: (1) human resource competency, (2) government regulations and policies, (3) stakeholder participation, (4) use of information technology, and (5) culture school organization.