<![CDATA[This study aims to analyze the budgeting process of Business Development Centers at State Islamic Universities (UIN) within the framework of New Public Management (NPM). This research employs a qualitative descriptive approach using a multiple-case study design involving three UINs in Java, Indonesia. Data were collected through in-depth interviews, observations, and document analysis, and were analyzed using Miles and Huberman’s interactive model combined with cross-case analysis. The findings indicate that procedurally, all cases follow the same formal budgeting mechanism through the preparation and review of the Government Work and Budget Plan (RKAKL) in accordance with BLU regulations. However, significant differences emerge in the budgeting approach. The Business Development Center at UIN A has implemented performance-based budgeting by linking budget allocation to measurable revenue targets and key performance indicators. In contrast, UIN B and UIN C still apply a traditional, incremental, and administratively oriented budgeting approach. These differences are influenced by business management strategies and the managerial capacity of human resources, particularly leadership experience and competence.]]>
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