Implementation of School Financial Management Information System to Increase Budget Management Effectiveness

Dadang Iwan Setiawan, Ken Sudarti

Abstract


This study aims to analyze the influence of Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) on the use of the School Financial Management Information System (SIMKS) and its impact on the effectiveness of budget management in private high schools in the Jabodetabek area. This study used a quantitative approach with explanatory research methods. Data were collected through questionnaires from 200 respondents consisting of principals, vice Principals, Finance Manager, treasurers, and finance staff. Data were then analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results show that PEOU has a positive and significant effect on PU and SIMKS use. PU also has a positive effect on SIMKS use. Furthermore, SIMKS use significantly improves the effectiveness of school budget management, demonstrated by increased transparency, accountability, efficiency, and fund optimization. This study confirms the applicability of the Technology Acceptance Model (TAM) in the context of school financial management and provides empirical evidence that the ease and usefulness of the system play a significant role in encouraging its optimal use to achieve efficient and accountable education budget governance.

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