An Instrument Development to Evaluate Teachers' Involvement in Planning the Schools' Budgeting at Elementary Schools of Yogyakarta Province

This study aims to develop instruments and evaluate teachers' involvement in planning the schools' budgeting at elementary schools of Yogyakarta Province. The teachers' involvement in planning the school's budgeting was crucial because teachers knew what activities that can increase the schools' quality and budgeting are needed for every activity. This research was development research and evaluation. The population in this study were elementary school teachers of Yogyakarta Province. The samples of this research were some teachers who are taken randomly proportionally from every sub-district of Yogyakarta Province. Data were collected using a survey technique. Instruments that have been developed and validated in terms of content and constructs are distributed to teachers to evaluate the budget planning carried out by each elementary school of Yogyakarta Province. There were three data analyses used in this study, namely Aiken validity analysis, Confirmatory Factor Analysis (CFA), and quantitative descriptive data analysis by determining the percentage of answers and comparing them with the evaluation criteria proposed by the evaluation expert. The analysis results showed that the 10 indicators obtained from the theoretical exploration resulted in 35 items and only 29 items were valid and reliable both in terms of content and constructs, while the remaining 6 items were discarded. The evaluation results show that the teachers' involvement in planning schools' budgeting is in the quite good category.