UPSI Digital Repository (UDRep)
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Abstract : Perpustakaan Tuanku Bainun |
Kajian ini dijalankan bagi meneroka elemen ketegasan prinsip bagi komponen meningkatkan kesedaran dan komponen visi peribadi dalam amalan kepimpinan steward guru besar di sekolah rendah yang telah mewujudkan budaya kolektif dalam proses kawalan perbelanjaan sehingga organisasi berjaya mendapat taraf audit cemerlang. Pendekatan penyelidikan kualitatif dilaksanakan sepenuhnya dalam kajian ini. Seramai tujuh orang peserta kajian telah dipilih iaitu tujuh orang guru besar di sekolah rendah bantuan penuh kerajaan yang telah mendapat taraf audit kewangan cemerlang bagi tahun semasa. Kajian ini menggunakan temu bual sebagai kaedah pengumpulan data. Data telah dianalisis menggunakan perisian Nvivo12. Dapatan menunjukkan bahawa amalan yang terkandung di bawah elemen ketegasan prinsip bagi komponen meningkatkan kesedaran ialah mempromosi kepentingan etika dan menggunakan medium komunikasi, manakala amalan yang muncul bagi bagi komponen visi peribadi pula ialah mempertahankan etika dan menggalakkan integriti. Amalan dalam kepimpinan guru besar ini dilakukan dalam organisasi mereka bagi memastikan kawalan perbelanjaan yang berkaitan dengan perakaunan, pengurusan bayaran dan pembayaran di bawah Arahan Perbendaharaan 59 dapat dijalankan dengan berkesan dan dana awam dapat dibelanjakan untuk manfaat murid-murid. Penyelidik mencadangkan agar satu modul kepimpinan steward dalam aspek kawalan perbelanjaan dapat dibina dan disebar luas dalam ekosistem pendidikan sebagai satu usaha untuk menjadi garis panduan kepada kepimpinan berkualiti guru besar supaya dapat memberi impak kepada tadbir urus kewangan yang baik secara keseluruhannya dalam sesebuah organisasi di sekolah rendah.
Kata kunci: elemen ketegasan prinsip, amalan kepimpinan steward, kawalan perbelanjaan, audit kewangan, budaya kolektif |
References |
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