Jurnal Ilmiah Keuangan Akuntansi Bisnis
Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis

Pengaruh Partisipasi Anggaran, Kualitas Sumber Daya Manusia dan Komitmen Organisasi Terhadap Kinerja Manajerial Sekolah Luar Biasa (SLB) Pada Provinsi Maluku

Yaban, Nadine Emanuela Carolina (Unknown)
Dewi, Maya Widyana (Unknown)
Kristiyanti, LMS (Unknown)



Article Info

Publish Date
15 Oct 2025

Abstract

This study aims to examine the influence of budget participation, human resource quality, and organizational commitment on managerial performance in Special Schools (SLB) in Maluku Province. A quantitative approach was applied, with data collected through questionnaires from 78 respondents and analyzed using multiple linear regression. The findings reveal that budget participation, human resource quality, and organizational commitment have a positive and significant effect on managerial performance, both individually and collectively. Human resource quality emerged as the most dominant factor, highlighting that competence and skills of educational staff are essential to improving school management effectiveness. These results emphasize the importance of strengthening participatory budgeting, enhancing human resource capacity, and fostering organizational commitment as strategic efforts to improve managerial performance in special education institutions.

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Journal Info

Abbrev

jikab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) ...