Pengaruh Tata Kelola, Manajemen Keuangan, Kompetensi Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi terhadap Pengimplementasian ISAK 35 di Sekolah Pendidikan Muhammadiyah Kota Medan

Abstract

This study aims to determine the effect of Governance, Financial Management, Human Resource Competence and Information Technology Utilization on the Implementation of ISAK 35 at the Muhammadiyah Education in Medan City. The population in this study were school managers, namely 60 people including school principals, school secretaries, school treasurers, and school administration/management staff in 15 Muhammadiyah schools in Medan City. Data analysis techniques in this thesis are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The independent variables in this study are governance, financial management, human resource competency and the utilization of information technology while the dependent variable is the implementation of ISAK 35. Sampling was carried out using the total sampling method. The research data is primary data, namely data obtained directly from respondents with the survey method by distributing questionnaires. This study shows that simultaneously Governance, Financial Management, Human Resource Competence and Utilization of Information Technology have a sifnigicant positive effect on the Implementation of ISAK 35 at the Muhammadiyah Education in Medan City. Partially Governance, Financial Management, Competency of Human Resources and Utilization of Information Technology have a significant positive effect on the Implementation of ISAK 35 at the Muhammadiyah Education in Medan City.