Scripta Economica: Journal of Economics, Management, and Accounting
Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting

Analisis Realisasi Anggaran dan Pengelolaan Administrasi terhadap Efektivitas Pengembangan Sumber Daya Manusia (Studi Kasus BJB University)

Sifa Kholbiyati (Universitas Islam Negeri Sunan Gunung Djati Bandung)
Herry Sutanto (Universitas Islam Negeri Sunan Gunung Djati Bandung)



Article Info

Publish Date
01 Jul 2026

Abstract

This study aims to analyze the influence of budget realization and administrative management on the effectiveness of human resource development at BJB University. A qualitative approach with a case study design was employed through observations conducted during an internship in the operational division. Data were collected from direct observations of budget realization monitoring using the Internal Information System (SID), administrative documentation, and literature review. The findings indicate that budget realization has generally been implemented effectively, particularly for primary operational expenditures, although delays remain in several supporting budget components due to document verification, administrative completeness, and inter-unit coordination. Administrative management supported by the internal information system has improved document monitoring, yet its effectiveness is still influenced by the quality of administrative processes. The study concludes that budget realization and administrative management jointly contribute to enhancing the effectiveness of human resource development by strengthening organizational operational support.

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Journal Info

Abbrev

scripta-economica

Publisher

Subject

Economics, Econometrics & Finance

Description

Scripta Economica: Jurnal Ekonomi, Manajemen, dan Akuntansi adalah jurnal ilmiah yang menerbitkan artikel penelitian, studi empiris, dan tinjauan teoretis di bidang ekonomi, manajemen, dan akuntansi. Jurnal ini bertujuan untuk menjadi platform akademis bagi para peneliti, dosen, mahasiswa, dan ...