Melola Discovery

← Melola Discovery

Journal

The Effect of Budgeting Quality and Human Resource Competency of School Financial Performance with Information Technology as a Moderating Variables

Journal of Economic Education · Vol. 8 No. 2 (2019) · pp. 159–166

DOI
10.15294/jeec.v8i2.34926
ISSN
2301-7341
Published
2019-10-20
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

This research was conducted to identity the influence of budget quality and financial human resources competence on the school financial performance. In addition, this research was conducted to identity the influence of moderating variables of information technology on the relationship between budget quality and human resources competence on the school financial performance. This research is population research. The number of population in this research is among all the vocational haigh school in Pemalang Regency with totaling 42 schools. Of the 42 schools, only 37 schools who returned the questioners. This research used quantitative approach using hypothesis testing study design. To test hypothesis using multiple linier regression analysis with the absolute different with application program SPSS. The result of analysis shows that quality of budgeting, financial human resources competence on the school and information system have a positive significant effect on the school financial performance with simultanely or partially. information technology has a positive significant effect in moderating the influence of budget quality on school financial performance. However, information technology have not significant effect in moderating the influence of budget quality on school financial performance

Collaboration network of the authors

40 authors · 63 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Media Nusantara Citra
  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rusdarti RusdartiAffiliation unknown5
Amin PujiatiAffiliation unknown4
Nina OktarinaAffiliation unknown3
Muhammad KhafidAffiliation unknown3
Muhsin MuhsinAffiliation unknown3
Bestari Dwi HandayaniAffiliation unknown2
Arief YuliantoUniversitas Media Nusantara Citra2
Achmad SlametAffiliation unknown2
Amir MahmudUniversitas Yudharta Pasuruan2
Sandy AriefAffiliation unknown2
Partono ThomasAffiliation unknown2
Riswanda ImawanAffiliation unknown1
Imroatus SholikhahAffiliation unknown1
Ibrotul Lailatur RohmahAffiliation unknown1
Tia Pipit NaovilaAffiliation unknown1
Ajeng Rizka RiadianiAffiliation unknown1
Rahmat SyarifullohAffiliation unknown1
Rastra BuanaAffiliation unknown1
Dany AriyantoAffiliation unknown1
Siti Nur EndahAffiliation unknown1
Ahmad Faris ArifianataAffiliation unknown1
Fitriana FitrianaAffiliation unknown1
Malihatus SholihahAffiliation unknown1
Endang PujiatiAffiliation unknown1
Hanum LarasatiAffiliation unknown1
Vida Chusnia ChaqAffiliation unknown1
Nasihotul KhosidahAffiliation unknown1
Elfa Dikah Tri HandayaniAffiliation unknown1
Syaiful Andy LasmanaAffiliation unknown1
Silva NurhalisaAffiliation unknown1
Aprilia DiastiniAffiliation unknown1
Lisa PratiwiAffiliation unknown1
Mohammad Maimun MuhibbuddinAffiliation unknown1
Muhammad ZamzamiAffiliation unknown1
MakrusAffiliation unknown1
Aprilia SusantiAffiliation unknown1
Suwito Eko ParmonoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/jeec/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Effect of Budgeting Quality and Human Resource Competency of School Financial Performance with Information Technology as a Moderating Variables</dc:title>
	<dc:creator>Fauzan, Slamet</dc:creator>
	<dc:creator>Dian Wisika Prajanti, Sucihatiningsih</dc:creator>
	<dc:creator>Wahyudin, Agus</dc:creator>
	<dc:description xml:lang="en-US">This research was conducted to identity the influence of budget quality and financial human resources competence on the school financial performance. In addition, this research was conducted to identity the influence of moderating variables of information technology on the relationship between budget quality and human resources competence on the school financial performance. This research is population research. The number of population in this research is among&amp;nbsp; all the vocational haigh school in Pemalang Regency with totaling 42 schools. Of the 42 schools, only 37 schools who returned the questioners.
This research used quantitative approach using hypothesis testing study design. To test hypothesis using multiple linier regression analysis with the absolute different with application program SPSS. The result of analysis shows that quality of budgeting, financial human resources competence on the school and information system have a positive significant effect on the school financial performance with simultanely or partially. information technology has a positive significant effect in moderating the influence of budget quality on school financial performance. However, information technology have not significant effect in moderating the influence of budget quality on school financial performance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-10-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/jeec/article/view/34926</dc:identifier>
	<dc:identifier>10.15294/jeec.v8i2.34926</dc:identifier>
	<dc:source xml:lang="en-US">Journal of Economic Education; Vol 8 No 2 (2019): December 2019; 159 - 166</dc:source>
	<dc:source>2301-7341</dc:source>
	<dc:source>10.15294/jeec.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/jeec/article/view/34926/14449</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Journal of Economic Education</dc:rights>
</oai_dc:dc>