AYUNINGTYAS, Nabila Putri (2025) Factors Influencing Intention to Implement Accounting Guidelines for Islamic Boarding Schools in Barlingmascakeb. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study is a survey of Islamic boarding school managers in the Barlingmascakeb region (Banjarnegara, Purbalingga, Banyumas, Cilacap, and Kebumen). The title of this study is: “Factors Influencing Intention to Implement Accounting Guidelines for Islamic Boarding Schools in Barlingmascakeb”. The purpose of this study is to determine the effect of human resource competence, information technology utilization, and organizational commitment (affective, normative, and continuance dimensions) on the intention to implement accounting guidelines for Islamic boarding schools. The population in this study was all Islamic boarding schools in the Barlingmascakeb region, totalling 810 boarding schools. Sampling was conducted using convenience sampling with 83 respondents consisting the financial managers of the boarding schools based on the completeness of administrative data. Data was collected through online questionnaires using Google Forms and through direct visits to several nearby boarding schools. Based on the results of research and data analysis using multiple linear regression, it shows that: (1) Human resource competence does not have a significant effect on the intention to implement accounting guidelines, (2) The use of information technology has a positive and significant effect on the intention to implement accounting guidelines, (3) Affective commitment does not significantly influence the intention to implement accounting guidelines, (4) Normative commitment does not significantly influence the intention to implement accounting guidelines, (5) Continuance commitment has a positive and significant influence on the intention to implement accounting guidelines. The implication of the above conclusion is that in order to improve the intention of Islamic boarding school managers to implement accounting guidelines, boarding school managers and stakeholders need to pay attention to strategies related to the use of information technology and strengthening sustainable commitment. Efforts that can be made include providing accounting technology tools and training, such as the SANTRI application, ensuring guidance in the financial recording process based on standards, and increasing awareness of the importance of compliance with accounting standards to prevent losses and ensure the sustainability of transparent and accountable financial management. Meanwhile, for the aspects of human resource competence, affective and normative commitment, there needs to be continuous development and the instillation of accountability values from the outset to have a tangible impact on the implementation accounting guidelines.

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