The Examination of Budgeting Reality at University Based on Public Services Agency

Abstract

The principles of Good University Governance (GUG) need to be developed in all academic activities and university management. The most important part of university management to affect university performance is the budgeting. This study aims are 1) to review the implementation of Gorontalo State University budgeting and 2) to identify the conflicts occurred in preparation of Gorontalo State University budget. This research is conducted by descriptive qualitative method. The data is collected by (1) in-depth interviews with experts  to explore the budgeting process at Gorontalo State University and (2) observation and documentation of budgeting at university level. This research departs from knowledge and awareness related to budgeting, especially in institutions based on Public Service Agency. The results of study indicate that budgeting mechanism generally starts from the planning stage, namely Strategic Plan, then Business Plan and Budget development refers to Strategic Plan. The involved parties are planning department, Supervisory Board, Internal Supervisory Unit and leadership in each work unit. The reality show that the budget preparation conflict is each unit has an interest to meet their respective needs.

Keywords: Good University Governance, Budgeting, Strategic Plan, Business Plans and Budgets

DOI: 10.7176/RJFA/12-22-10

Publication date: November 30th 2021