<![CDATA[Budget performance is essential for universities because it supports institutional targets and ensures that public resources generate accountable, efficient, and measurable outputs. This study aimed to examine accountability and transparency in financial management as mechanisms for improving budget performance at the Faculty of Social and Political Sciences, Universitas Negeri Semarang. The study employed a qualitative approach, with data collected through Google Forms and interviews involving faculty leaders, study program coordinators, administrative officials, financial staff, operators, and activity officers. Data validity was assessed through triangulation, while data analysis included data reduction, data presentation, and conclusion drawing. The findings indicate that financial management was generally accountable and transparent. Most activity officers received adequate advances and completed accountability reports promptly, while quarterly performance reporting and monthly financial reconciliations were routinely conducted. Transparency was demonstrated through participatory program proposals, accommodation of infrastructure needs, preparation of Fund Withdrawal Plans, and access to strategic and financial information. However, delays in correcting Payment Request Letters remained a significant operational constraint because supporting revisions were not always submitted promptly. The study concludes that financial management performance was relatively good; however, stronger coordination, standardized documentation, clear submission deadlines, and continuous monitoring are required to accelerate payment processes and improve overall budget performance.]]>
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