Increasing The Value of Budget Performance Based on Output Achievement, Absorption, Efficiency, And Consistency of Budget Absorption with Plans
Keywords:
Budget Performance, Output Achievement, Absorption, Efficiency, And Consistency Budget AbsorptionAbstract
UNESA's budget management as a PTN BH must not only be good at the internal level, but must also be good and able to compete at the external level, must be able to compete with 20 other PTN BH. This research is very important and strategic to support UNESA to have a very good NKA. Therefore, this research aims to (1) Analyze output achievement in budget management at FMIPA UNESA; (2) Analyze budget absorption in budget management at FMIPA UNESA; (3) Analyze efficiency in budget management at FMIPA UNESA; and (4) Analyze the consistency of budget absorption against planning in budget management at FMIPA UNESA. This research uses a qualitative and descriptive approach, using two types of data, and named primary data and secondary data. Primary data is expected to be presented on the form of tables or diagrams, analyzed by making interpretations and theoretically, and comparing with other studies. While secondary data uses documentation techniques, namely by utilizing financial data and other data that already exist in FMIPA. This research is expected to produce outputs in addition to research reports also presented in national seminars or scientific papers in the form of articles published in national or international journals.
References
Adhi, B., & Aima, M. H. (2021). The Impact of Transformational Leadership and Compensation Towards Motivation and Its Implications on Organizational Performance At the Education and Training Center of the Ministry of Communication and Information. Dinasti International Journal of Management Science, 2(5), 766-776. https://doi.org/10.31933/dijms.v2i5.849
Biswan, A. T., Farida, F. N., & Sandi, H. H. (2023). Budgeting Management for the Top Priority and National Priority Programs of Nawacita. Jurnal Manajemen dan Keuangan, 12(2), 314-330. https://doi.org/10.33059/jmk.v12i2.8631
Fidowaty, T., Pratama, G. D., & Majid, Z. R. (2023). Implementation of The Budget Functions of The Regional People's Representative Council, Solok City, West Sumatra Province. In Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities (Vol. 6, pp. 1200-1209). https://doi.org/10.340 10/icobest.v4i.499
Friyani, R., & Hernando, R. (2019). Determinants of The Effectiveness of Implementation Performance Based Budgeting and Budget Absorption in Local Government (Study on Jambi City Government). Sriwijaya international journal of dynamic economics and business, 3(3), 213-226. https://doi.org/10.29259/sijdeb.v3i3.213-226
Hasanuddin, H., Amir, A. M., & Haris, N. (2021). The Influence Of Electronic Monitoring Utilization Of Budget Implementation, Organizational Commitment, And Human Resource Competence On The Performance Of The Budget Implementation (A Survey At The Regional Office Of The Ministry Of Religion Of Central S. Tadulako International Journal Of Applied Management, 3(2), 25-33. https://doi.org/10.59769/tajam.v3i2.9
Hutagalung, M. A., Nurbaiti, N., Lubis, A. W., Nurlaila, N., & Inayah, N. (2023). The Influence Of Budget Planning And Budget Implementation On The Level Of Budget Absorption. International Journal Of Economics Social And Technology, 2(4), 248-259. https://doi.org/10.47312/aar.v6i01.332
Laili, N. R., & Sari, C. M. (2022). The Effect of Performance Measurement on Budget Execution with the Formulation of Performance Indicators on Budget Implementation of KPPN Blitar Service Scope. Open Access Indonesia Journal of Social Sciences, 5(4), 765-774. https://doi.org/10.37275/oaijss.v5i4.120
Nakitare, T. I. (2018). Factors Influencing Absorption of Budgeted Funds in The Kenyan Public Sector (Doctoral dissertation, Kca University). http://41.89.49.50/handle /123456789/254
Sofyani, H. (2018). Does performance-based budgeting have a correlation with performance measurement system? Evidence from local government in Indonesia. Foundations of Management, 10(1), 163-176. https://10.2478/fman-2018-0013
Pribadi, L. D., Kanto, D. S., & Kisman, Z. (2020). Budget absorption performance in financial education and training agency. Journal of Economics and Business, 3(2). https://doi.org/10.31014/aior.1992.03.02.231
Setiono, B. (2021). 9 Implementation of Outcome-Based Budgeting in Indonesia. Public Sector Reform and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice, 193. https://doi.org/10.4324/9781003004103 -9-13
Sudarminto, H. T. (2023). Efficiency Reformulation of Ministry/Agency Budget Performance. International Journal of Economics Development Research (IJEDR), 4(2), 305-324. https://doi.org/10.37385/ijedr.v4i2.2215
Tang, Z., Hull, C. E., & Rothenberg, S. (2012). How corporate social responsibility engagement strategy moderates the CSR–financial performance relationship. Journal of management Studies, 49(7), 1274-1303. https://doi.org/10.1111/j.1467-6486.2012.01068.x
Turachman, H., Noor, I., & Makmur, M. (2018). Strategy of Planning in Absorption of Regional Budget (Study at Regency Government of East Kotawaringin). Wacana Journal of Social and Humanity Studies, 21(2). https://wacana.ub.ac.id/index.php/wacana/article/view/565/401
Wulandari, R. A., Khafid, M., & Wahyuningrum, I. F. S. (2021). The Role of Organizational Culture in Moderating Budget Performance Determinants. Journal of Economic Education, 10(1), 42-50. http://lib.unnes.ac.id/id/eprint /43329