Journal of Governance, Taxation, and Auditing
Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)

Analysis of Performance-Based Budget Management in Christian Colleges (STAKN) Kupang

GIRI, Heti Anita (Unknown)
KASE, Petrus (Unknown)
ROZARI , Petrus E De (Unknown)



Article Info

Publish Date
30 Nov 2022

Abstract

This study analyzed performance-based budget management at STAKN in 2018-2020. This study examines STAKN's 2018-2020 performance-based budgeting. This type of research is a case study with a qualitative descriptive method. The type of data used is primary data in the form of interviews with key informants and secondary data originating from the financial reports of STAKN Kupang and other supporting data for three years, namely 2018-2020. The study shows that the implementation of performance-based budgeting at STAKN Kupang in terms of input, output, and outcome indicators is in line with the theory. The study shows that the implementation of performance-based budgeting at STAKN Kupang in terms of input, output, and outcome indicators is in line with the theory. At the planning stage, it is not optimal because specific points in the Strategic Plan are irrelevant in the work program; budget proposals from units and study programs are not all absorbed in the DIPA; and planning has not been maximized, causing several revisions in the current budget year. All input and output indicators have been met at the budget's implementation stage. It is just that the outcome indicators at this stage cannot be appropriately measured. Furthermore, all indicators have been fulfilled at the budget evaluation stage and are following the performance-based budgeting theory and the budget reporting stage. At the reporting stage, STAKN Kupang has implemented it on time and can be accounted for following applicable regulations.

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...