Transparency Still Valuable When Budget Details Are Wrong?

Tri Diana Sari (Budget Analyst, Planning and Budgeting Directorate, Universitas Negeri Surabaya Indonesia)
Nuri Susilawati (Budget Analyst, Planning and Budgeting Directorate, Universitas Negeri Surabaya Indonesia)
Teguh Wahyudi (Budget Analyst, Planning and Budgeting Directorate, Universitas Negeri Surabaya Indonesia)
Masita Nur Hayati (Budget Analyst, Planning and Budgeting Directorate, Universitas Negeri Surabaya Indonesia)

International Journal of Economics, Business and Innovation Research
Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research

This research aims to explore how universities use budgets to achieve their goals. Using a qualitative approach, we interviewed the deputy dean responsible for managing the university budget and the head of planning and budgeting to explain how they interpreted the 2023 budget to achieve the university's goals. Based on their statements, this research found that there were inconsistencies, meaningless words, and ambiguous descriptions but the aim remained the same. So our findings suggest that objectives become unimportant when the budget is irrelevant, transparency becomes useless due to incorrect budget details.