PENGARUH AKUNTABILITAS, PEMAHAMAN STANDAR AKUNTANSI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN PADA SEKOLAH DASAR NEGERI DI KECAMATAN KAUMAN

The object of this research was carried out at State Elementary Schools (SD) in Kauman District and the Education Office. The purpose of this study was to determine (1) accountability, (2) understanding of accounting standards, and (3) the competence of human resources on the effectiveness of the financial management of State Elementary Schools (SD) in Kauman District. The selection of this research location was due to the obstacles found during the financial management process at State Elementary Schools (SD) in Kauman District. The population in this study was the entire management team of the School Operational Assistance (BOS) fund and the Education Office Ponorogo Regency with 97 samples taken using the saturated sample method. The data used are primary data using questionnaires distributed in 24 public elementary schools (SD) in Kauman District and the Ponorogo District Education Office. The data analysis method in this study is multiple linear regression analysis with processing using SPSS version 25. Based on the results of research that has been carried out on all the data obtained, it can be seen that Accountability (X1) partially affects the effectiveness of school financial management, understanding accounting standards (X2) partially affects the effectiveness of school financial management and human resource competence (X3) partial effect on the effectiveness of school financial management. The test carried out for the fourth hypothesis is the simultaneous effect of accountability, understanding of accounting standards, and human resource competence on the effectiveness of school financial management it is known that Ho4 is rejected and Ha4 is accepted. This means that the independent variables, namely accountability (X1), understanding of accounting standards (X2), and human resource competence (X3) simultaneously have an influence on the dependent variable, namely the effectiveness of school financial management (Y) Keywords: Accountability, Understanding of Accounting Standards, Comptence of Human Resources, and Efectiveness of School Financial Managemant