Article Per Year (5 Year)
p-Index From 2021 - 2026
4.254
P-Index
This Author published in this journals
All Journal Potensio IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Riset Ekonomi dan Bisnis Khadimul Ummah Journal of Social Dedication SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA YUME : Journal of Management Jurnal Ilmu Manajemen dan Akuntansi Terapan EconBank : Journal Economics and Banking JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) SOLUSI Jurnal Ilmiah Akuntansi Kesatuan Journal of Economics and Business UBS GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan PREDIKSI : Jurnal Administrasi dan Kebijakan Jurnal Manajemen dan Pemasaran Jasa Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Sustainable Business Journal Riwayat: Educational Journal of History and Humanities Tematik
Wardoyo, Paulus
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Institutional Logic Conflict in Performance-Based Budget Reform: A Qualitative Study of Private University Governance Indudewi, Dian; Nafasati, Febrina; Wardoyo, Paulus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4842

Abstract

This study is motivated by the increasing demand for financial accountability and discipline in private non-profit universities that primarily rely on student-derived funding, particularly amid leadership transitions and budgeting reforms. The research aims to examine the practical challenges of implementing performance-based budgeting within the management control system at PTS X in Semarang. A qualitative single-case study design was employed. Data were collected through in-depth interviews with 11 key managerial actors, including vice rectors, deans, bureau heads, and work unit leaders directly involved in budget allocation. The data were analyzed using NVIVO to identify key managerial issues and coordination challenges during the budgeting process. The findings reveal that the adoption of the money follows program approach and the use of Key Performance Indicators (KPIs) enhanced budget structure and accountability. However, its effectiveness was constrained by an uneven understanding of KPIs at the operational level and frequent budget adjustments. The study concludes that strengthening internal communication, deepening KPI internalization, and ensuring policy consistency are essential to optimizing the full management control system cycle.
Co-Authors Abdullah Abdullah Arifanto, Bangun Atria Noviani, Nindy Devita, Rina Gusma Dian Indudewi Djoko Santoso Febrianto, Hendra Heri Prabowo Indarto Indarto Kartika Yudha, Prasetya Panji Kesi Widjajanti Khoirulloh, Hamid Kuswardani, Dc Kuswardhani, DC Nafasati, Febrina Nugroho, Andika Yuliana Esti Prabowo, Nunki Adhi Prasetyaningrum, Septi Indah Purwantini, Sri Purwanto, Joko None Putra, Narendra Bayu Rachman, Fausan Nur Romadhona, Jesa Arinda Rusdianti, Endang Saddewisasi, Wyati Sarastri, Linggar Sari, Tiara Nira Savitri, Fania Mutiara Septianto, Mahardika Ferry Setyo Nugroho Setyoninsih, Sulis Sudarmaji, Arip Sujito Sujito utaminingsih, adijati Yuli Budiati