PENGARUH PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS), BANTUAN PENDIDIKAN MENENGAH UNIVERSAL (BPMU) DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN SMK DAN SMA SWASTA DI KOTA CIREBON

Authors

  • Yuni Rahmawati Universitas Swadaya Gunung Jati
  • Wiwit Apit Sulistiowati Universitas Swadaya Gunung Jati
  • Siti Jubaedah Universitas Swadaya Gunung Jati

DOI:

https://doi.org/10.30595/raar.v6i1.29902

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Bantuan Operasional Sekolah (BOS), Bantuan Pendidikan Menengah Universal (BPMU), dan Sistem Pengendalian Internal terhadap Kinerja Keuangan SMA dan SMK Swasta di Kota Cirebon. Obyek dalam penelitian ini adalah Bantuan Operasional Sekolah (BOS), Bantuan Pendidikan Menengah Universal (BPMU), sistem pengendalian internal dan  kinerja keuangan. Penelitian ini menggunakan mixed method. Metode ini menggunakan data numerik dan analisis statistic. Pendekatan kualitatif melalui deep interview. Pendekatan kuantitatif dilakukan dengan menggunakan kuis, pengumpulan data pada metode ini bersumber pada data quisioner yang disebar kepada responden. Teknik Analisa data dalam penelitian ini menggunakan SEM PLS (Struktural Equation Modeling-Partial Least Squares). Dana Bantuan Operasional Sekolah (BOS) berpengaruh positif terhadap kinerja keuangan SMA dan SMK swasta di Kota Cirebon. Bantuan Pendidikan Menengah Universal (BPMU) berpengaruh positif terhadap kinerja keuangan SMA dan SMK swasta di Kota Cirebon. Sistem Pengendalian Internal berpengaruh positif dan paling dominan terhadap kinerja keuangan SMA dan SMK swasta di Kota Cirebon. Dana BOS, BPMU, dan Sistem Pengendalian Internal secara simultan berpengaruh kuat terhadap kinerja keuangan sekolah.

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Published

2026-02-28

Issue

Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February

Section

Articles

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Copyright (c) 2026 Yuni Rahmawati, Wiwit Apit Sulistiowati, Siti Jubaedah

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Creative Commons License
RAAR: Review of Applied Accounting Research is licensed under a Creative Commons Attribution 4.0 International License.