School Operational Assistance Fund Management, Human Resources Competence and Governance, is it Still a Problem?

Abstract

Submission of financial reports on time is often a problem, one of which is the case with the Department of Education, Youth and Sports. This quantitative study aims to obtain information on the moderating effect of organizational commitment on the competence of human resources managing School Operational Assistance (BOS) funds and governance in accountability for the use of their budget. Drawing a sample of 351 from all managers of BOS funds in public elementary and junior high schools. Data collection uses a questionnaire, with a quota sampling technique, data processing uses SmartPLS. The results of this study inform that human resource competence and governance affect the quality of financial reports, but organizational commitment is not able to strengthen its influence. Procurement of appropriate training, optimization of existing systems, verification of Activity Plans and School Budgets, reconciliation of budget implementation. For further research, it is better to collect data directly to the educational unit, so that all respondents' statements are in accordance with the facts.