The Effect of School Transparency and Principal Competence on the Effectiveness of Budget Management in Elementary Schools in Bandung Regency

Authors

  • Sisca Cletus Lamatokan Politeknik LP3I Jakarta
  • Syamsurizal Syamsurizal Politeknik LP3I Jakarta
  • Sopiah Sopiah Politeknik LP3I Jakarta
  • Meliana Meliana APIKES Bhumi Husada Jakarta

DOI:

https://doi.org/10.58812/wsshs.v2i12.1722

Keywords:

School Transparency, Principal Competence, Budget Management Effectiveness, Elementary Schools, Financial Resource Management

Abstract

This study investigates the effect of school transparency and principal competence on the effectiveness of budget management in elementary schools in Bandung Regency. A quantitative approach was employed, involving 65 respondents from selected schools. Data were collected using a structured questionnaire and analyzed using SPSS version 25. The findings revealed that both school transparency and principal competence positively and significantly influence budget management effectiveness. Furthermore, these two factors jointly explain 67% of the variance in budget management effectiveness. The results highlight the critical role of transparent practices and leadership competence in optimizing financial resource management in educational institutions. The study recommends enhancing transparency mechanisms and providing targeted leadership training for school principals to improve budget management outcomes.

References

E. Andiawati, “Pengelolaan Keuangan Lembaga Pendidikan/Sekolah,” in Prosiding Seminar Pendidikan Ekonomi Dan Bisnis, 2017.

B. Nuraini, D. Rimbano, G. Gunadi, M. Mulyadi, and L. Judijanto, “The Optimization of Educational Management Through Efficient Financial Management: A Literature Review,” TOFEDU Futur. Educ. J., vol. 3, no. 5, pp. 1507–1516, 2024.

B. Morisson, A. Widayati, A. Djunaedi, U. Y. Susanto, and N. Purnamasari, “Management of Educational Financing in OMNI Elementary School Cibinong,” Econ. Educ. Entrep. J., vol. 7, no. 2, pp. 190–201, 2024.

L. Sitorus, S. A. Sitompul, N. F. Kamila, and W. Pangestoeti, “Transparansi dan Akuntabilitas dalam Pengelolaan Keuangan Negara,” Econ. Rev. J., vol. 4, no. 1, pp. 235–244, 2025.

S. Munjiah and R. M. Daud, “AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS DI SEKOLAH DASAR NEGERI,” J. Ilm. Mhs. Ekon. Akunt., vol. 9, no. 4, pp. 284–293, 2024.

S. Syahmani et al., “Workshop on Strengthening and Implementing STEM-Based Coding with ARTEC Japan-WOW Singapore-PPSTEMI: School Dissemination,” Bubungan Tinggi J. Pengabdi. Masy., vol. 7, no. 1, pp. 191–204, 2025.

M. C. C. Fabrao and L. M. Pacadaljen, “A reflection of financial stewardship in schools through fiscalizing behaviors of school heads in Samar, Philippines,” Environ. Soc. Psychol., vol. 9, no. 10, pp. 1–21, 2024, doi: 10.59429/esp.v9i10.3165.

M. Ardiansyah, “The School Leadership Preparation Project: A Multi-Case Study on Education Policy in South Sulawesi Province,” Lentera Pendidik. J. Ilmu Tarb. dan Kegur., vol. 27, no. 2, pp. 456–479, 2024.

Y. S. Nengsi, D. Maulidika, A. Sabri, and R. Hidayatullah, “Pengelolaan Keuangan Sekolah: Sumber Pembiayaan Dan Pertanggungjawaban Dalam Satuan Pendidikan,” Edukasi Elit. J. Inov. Pendidik., vol. 2, no. 1, pp. 144–162, 2025.

I. A. Soliha, F. Faridi, and T. Tobroni, “Building Transparency and Accountability: Implementation of Good Governance in Modern Islamic Boarding Schools of Muhammadiyah Paciran,” Int. J. Educ. Soc. Stud. Manag., vol. 4, no. 3, pp. 1326–1339, 2024.

L. Songcayawon et al., “Managerial skills of schools’ heads and the performance of teachers: The case of public schools in Antique, Philippines,” J. Soc. Sci. Manag. Stud., vol. 1, no. 2, pp. 77–85, 2022.

I. D. Sucianti and H. Hildawati, “PERAN KEPEMIMPINAN KEPALA SEKOLAH DALAM MENINGKATKAN EFEKTIVITAS MANAJEMEN ADMINISTRASI SD NEGERI 12 MERAPI BARAT,” Masy. Demokrasi-Jurnal Ilm. Adm. Publik, vol. 2, no. 2, pp. 33–40, 2024.

A. Muiz, R. Anisah, U. Khoiruddin, and E. Indrioko, “Kebijakan Pendidikan Dalam Mengatasi Masalah Kualitas, Kuantitas Efektivitas dan Efisiensi,” IHSAN J. Pendidik. Islam, vol. 2, no. 3, pp. 46–64, 2024.

A. W. Mahsuni and A. A. Priyono, “The Influence of the Relationship Between Foundation Management and School Principals on School Performance: Case Study at XYZ School,” Nidhomul Haq J. Manaj. Pendidik. Islam, vol. 9, no. 3, pp. 715–727, 2024.

N. I. M. A’yun and M. I. Muttaqin, “Peran Kualitas Kepemimpinan Kepala Sekolah terhadap Peningkatan Profesionalisme Guru,” Akhlak J. Pendidik. Agama Islam dan Filsafat, vol. 2, no. 1, pp. 206–217, 2025.

T. Bush and D. Glover, “School leadership models: What do we know?,” Sch. Leadersh. Manag., vol. 34, no. 5, pp. 553–571, 2014.

K. Leithwood, A. Harris, and D. Hopkins, “Seven strong claims about successful school leadership revisited,” Sch. Leadersh. Manag., vol. 40, no. 1, pp. 5–22, 2020.

Downloads

Published

2024-12-31

How to Cite

The Effect of School Transparency and Principal Competence on the Effectiveness of Budget Management in Elementary Schools in Bandung Regency (S. C. Lamatokan, S. Syamsurizal, S. Sopiah, & M. Meliana , Trans.). (2024). West Science Social and Humanities Studies , 2(12), 2134-2141. https://doi.org/10.58812/wsshs.v2i12.1722