MANAGERIAL ACCOUNTABILITY, EDUCATION FINANCING, AND COMPETITIVE ADVANTAGE OF PRIVATE ISLAMIC HIGHER EDUCATION IN INDONESIA

Siti Nurhasanah; Mamah Siti Rohmah; Moh. Tahang; Elvira Sitna Hajar

doi:10.51878/educator.v6i4.16421

Authors

Siti Nurhasanah Islamic State University Syarif Hidayatullah Jakarta, Indonesia
Mamah Siti Rohmah Alkarimiyah Islamic University of Depok
Moh. Tahang Graha Ganesha University
Elvira Sitna Hajar Graha Ganesha University

DOI:

https://doi.org/10.51878/educator.v6i4.16421

Keywords:

Akuntabilitas Manajerial, Keunggulan Bersaing, Pembiayaan Pendidikan, Perguruan Tinggi Islam Swasta, Tata Kelola Pendidikan Tinggi

Abstract

ABSTRACT

Research on Private IslamicHhigher Education Institutions (PHEI) has examined accountability and education financing in relation to financial management and institutional performance, but their relationships with competitive advantage remain insufficiently understood. This issue is important because institutional competitiveness requires accountable management and strategic resource utilization. This study aimed to examine the relationships of managerial accountability and education financing with competitive advantage among PIHEI within Kopertais I Jakarta. A quantitative explanatory survey was conducted involving 30 institutions and 300 respondents selected through purposive and stratified random sampling. Data were collected using five-point Likert-scale questionnaires and analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS. The results showed that managerial accountability had a positive and statistically significant relationship with competitive advantage (β = 0.52, t = 4.05, p < 0.001). In contrast, education financing showed a positive but statistically insignificant relationship (β = 0.18, t = 1.59, p = 0.122). The model explained 44.8% of the variance in competitive advantage. These findings indicate that managerial accountability is an important consideration for strengthening institutional competitiveness, while the direct contribution of education financing requires further investigation. Institutions should strengthen accountability practices and align financial management with strategic priorities to support sustainable competitive positioning.

ABSTRAK

Penelitian mengenai Perguruan Tnggi Keagamaan Islam Swasta (PTKIS) telah membahas akuntabilitas dan pembiayaan pendidikan dalam kaitannya dengan pengelolaan keuangan dan kinerja institusi, tetapi hubungannya dengan keunggulan kompetitif masih belum banyak dipahami. Hal ini penting karena daya saing institusi membutuhkan pengelolaan yang akuntabel dan pemanfaatan sumber daya secara strategis. Penelitian ini bertujuan untuk menganalisis hubungan akuntabilitas manajerial dan pembiayaan pendidikan dengan keunggulan kompetitif pada PTKIS di lingkungan Kopertais I Jakarta. Penelitian menggunakan survei eksplanatori kuantitatif yang melibatkan 30 institusi dan 300 responden melalui teknik purposive sampling dan stratified random sampling. Data dikumpulkan menggunakan kuesioner skala Likert lima poin dan dianalisis dengan partial least squares structural equation modeling (PLS-SEM) menggunakan SmartPLS. Hasil menunjukkan bahwa akuntabilitas manajerial memiliki hubungan positif dan signifikan secara statistik dengan keunggulan kompetitif (β = 0,52; t = 4,05; p < 0,001). Sebaliknya, pembiayaan pendidikan menunjukkan hubungan positif tetapi tidak signifikan secara statistik (β = 0,18; t = 1,59; p = 0,122). Model menjelaskan 44,8% variasi keunggulan kompetitif. Temuan ini menunjukkan bahwa akuntabilitas manajerial penting untuk dipertimbangkan dalam memperkuat daya saing institusi, sedangkan kontribusi langsung pembiayaan pendidikan masih perlu diteliti lebih lanjut. Institusi perlu memperkuat praktik akuntabilitas dan menyelaraskan pengelolaan keuangan dengan prioritas strategis untuk mendukung daya saing berkelanjutan.

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