Determinants of Effective Financial Management in Regional Public Service Agencies at State Vocational High Schools in Bengkulu Province

Asnawati; Sudarwan Danim

doi:10.56741/IISTR.ijlree.002218

Authors

Asnawati
asnawati@unived.ac.id
Universitas Dehasen https://orcid.org/0009-0009-6588-7881
Sudarwan Danim Universitas Bengkulu https://orcid.org/0009-0002-8830-7260

DOI:

https://doi.org/10.56741/IISTR.ijlree.002218

Keywords:

Financial Management, Governance, Human Resource Competency, Information Technology, Vocational High School

Abstract

This study investigates the determinants of financial management effectiveness of Regional Public Service Agencies (BLUD) at State Vocational High Schools in Bengkulu Province, Indonesia. A causal-quantitative approach was employed, with data collected from 56 respondents across eight BLUD-designated State Vocational High Schools through purposive sampling. Four independent variables were examined: information technology (IT) utilization, human resource (HR) competency, governance, and functional supervision. Data was collected via a five-point Likert-scale questionnaire and analyzed using multiple linear regression. Results show that IT utilization (β = 0,422, p = 0,037), HR competency (β = 0,890, p = 0,000), and governance (β = 0,761, p = 0,023) each exerted a positive and significant effect on BLUD financial management effectiveness, while functional supervision yielded no significant effect (β = 0,017, p = 0,920). The overall model was statistically significant (F = 25,341, p = 0,000, Adjusted R² = 62,7%). These findings indicate that internal organizational factors, particularly HR competency, IT infrastructure, and governance structures, are far more decisive determinants of BLUD financial management effectiveness than formal external oversight mechanisms. The study contributes to the scarce empirical literature on BLUD financial management in vocational education and provides actionable policy recommendations for strengthening public-sector financial governance in regional Indonesia.

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Author Biographies

Asnawati, Universitas Dehasen

is a Lecturer in Education at Dehasen University, Bengkulu. She was born in Cahyabumi on June 21, 1966. She completed her Master's program in Computer Science in 2008 with cum laude honors. Currently, she serves as Dean of the Faculty of Teacher Training and Education, Dehasen University, Bengkulu. Her research field is information systems. She has appeared as a speaker both at the national level. She actively writes articles and books. (email: asnawati@unived.ac.id).

Sudarwan Danim, Universitas Bengkulu

is a Professor of Education in Bengkulu University. He was born in Tebat Gunung, South Bengkulu, on February 20, 1959. He completed his doctoral program in management in 1998 with a cum laude predicate. He currently serves as Head of the Doctoral Study Program in Education, FKIP, University of Bengkulu. His research fields are leadership, supervision, educational management, educational administration, and educational science. He has appeared as a speaker both nationally and internationally. He actively writes articles and books. (email: sudarwan@unib.ac.id).

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