Education Operational Cost Performance: The Role of Total Management

Quality and Computerized Accounting Information System

Arranged by :
Salma Adenia Putri (31402300068)
SULTAN AGUNG ISLAMIC UNIVERSITY
FACULTY OF ECONOMICS ACCOUNTING STUDY PROGRAM
SEMARANG
2024
 Discussion
Research Background 01
Underlying Theory 02
Research Question, Objectives, Hypothesis 03
Research Framework 04
Research methods 05
 Research Background
Education is foundation in create
1. Improves the Teachers’ quality
“Generasi Emas 2045”, then how
2.Link and match of the curriculum to the industry
do we improve the education
3.Improving educational facilities and infrastructure
quality in Indonesia??
4.Improves the effectiveness of school management
5.Increasing Community Role in education
in
accordance
BOP Objectives with the

• Ensure the Teaching anda Learning Activity to fulfill its

curriculum,
• Improves access in education and quality of education,
• Actualize a good corporate governance in education
• Increase the welfare of GTT (Non-Permanent Teacher)
and PTT (Non-Permanent Employee)
 Background
Performance is a success in doing
the duties and responsibilities in Educational Operational Cost
order to reach the goal (BOP) Performance
(Sulistyorini, 2001)

Two of the factors that

increase performance

TQM in Education

TQM is an effective The adoption of TQM will

management philosophy
for continuous
improvement, customer
satisfaction, and
organizational
excellence.
( Sohel - Uz -Zaman & Anjalin , 2016)
TQM is relevant to
help educational
companies, universities,
institutions to achieve
and elementary and
secondary schools.
high performance in all Total Quality Computerized Accounting
areas and fulfill the
Lunenburg (2010) in needs of all stakeholders
Management Information System
Khurniawan et al., (2020)
( Deming, W.E., 1993)
Augustyn et al. (2021);
Maharani, et al. (2023);
Shafqat et al. (2021):
Kadek et al. (2022);
Tasleem , et al. (2019)
Wijayanti, et al. (2024)
Problem
Central Java Provincial BOP Performance is not yet optimal
Government

However, in the Audit Report of the Central Java

Provincial Government Financial Reports by the BPK RI ,
there were problems found:
TQM

have already released

Management of BOP Not Completely
regulations​ about BOP since
Adequate yet in 2023
2019 with School-Based
(BPK RI, 2024)
Management

CAIS
Administration of the School Document
have already used Sistem Informasi Accountability is not well-ordered in 2021
Pengelolaan Terpadu Keuangan (BPK RI, 2022)
Sekolah (SIPERKASA) for manage
BOP funds from planning until
reporting since 2019
Stewardship Theory
A steward will protect and maximize shareholder wealth through company performance
because doing so will maximize the usefulness of a steward. (Davis et al., 2018)

Stewards Performance Shareholders

School as an institution Optimizing BOP Performance by Public
that manage BOP increasing the role of
management and utilizing
information technology
Research Question
RQ 01 RQ 02 Hypothesis
Does Total Quality Management Does the Computerized Accounting
H1: Total Quality Management
affect the Performance of Information System (System Quality
Education Operational Cost (BOP)? and Information Quality) affect the 01 influences the Performance of
Educational Operational Cost (BOP)
Performance of Education Operational
Cost (BOP)?

H2a: System Quality of Computerized

02
RO 01 RO 02
Analyzing and empirically testing the
Analyzing and empirically testing the
influence of Total Quality influence of the Computerized
Management on the Performance of Accounting Information System
Education Operational Cost (BOP) (System Quality and Information
Quality) on the Performance of
Educational Operational Cost (BOP)
Accounting Information System
influences the Performance of
Education Operational Cost (BOP)
H2b: Information Quality of
Computerized Accounting
Information System influences the
Performance of Education
Operational Cost (BOP)
 Research Framework
School-Based
Management Total Quality Management

1. School Leadership; Leadership

2. Strategic and
Operational Planning;
3. Human Resources; Strategic Planning H1+
Human Resources
4. Internal audit and
supervision system; Performance of Educational
5. Internal quality Process Management Operational Costs (BOP)
assurance system.
(Direktorat Pembinaan SMA, 2018) H2a+
Computerized Accounting
Information System
System Quality H2b+
Information Quality

( DeLone & McLean, 2016)

Research methodology Types of research
The type of research used is
quantitative research

Population Data Sources and Types

The population is 641 State
Secondary and Special Education
Units in the Central Java
Provincial Government
Sample
The sampling technique used is
Saturation Sampling or Census, so the
sample is
• 641 State High Schools, Vocational
Schools and Special Schools in
Central Java Province that receive
Data was analyzed using PLS-SEM
BOP and use SIPERKASA
• Data source
The source the data comes from
questionnaire response by the
respondents
• Data Type
Type of data used for this study primary
data
Method of collecting data
The data collection method in this research
uses a questionnaire which will be filled out
by research respondents. Questionnaire
questions were adopted from previous
Data analysis research
by the SmartPLS
 Dependent Variable
Education Operational Cost Performance (Y)
Data analysis

Independent Variable 1. Descriptive Analysis

2.Measurement Model (Outer Model)
⚬ Convergent Validity
⚬ Discriminant Validity
⚬ Reliability Test
3.Structural Model (Inner Model)
⚬ R-Square (R²)
Using tools, namely ⚬ Significance (t)
the SmartPLS 4.1.0.4
application
Prepare the data in
Open the software Choose menu Name the Import the data into the “Create model” based on
Excel with the .csv
format or in Notepad Smart-PLS “new project” project project the Image model study

Repeat the calculation Eliminate the > 0.7 For confirmatory research Check the outer loading Do calculation
algorithm of PLS-SEM indicator that didn’t >0.6 For research explanatory per indicator algorithm of PLS-SEM
fulfil the condition

Average variance
extracted value
(AVE) > 0.5 T-count >1.96 on
significance 5%
Check the Test the inner Bootstrapping
result of other Cross loading
model Calculation
outer model > 0.7 every variable
R square (models’ strength)
0.67 → strong model
0.33 → moderate
Cronbach 's alpha
0.19 → weak
and composites
reliability > 0.7
(confirmatory) or
>0.6
(explanatory)
THANK YOU