Analysis of Performance-Based Budget Management in Christian Colleges (STAKN) Kupang

Heti Anita GIRI; Petrus  KASE; Petrus E De  ROZARI

doi:10.38142/jogta.v1i2.449

Authors

Heti Anita GIRI University of Nusa Cendana Kupang, Indonesia
Petrus KASE University of Nusa Cendana Kupang, Indonesia
Petrus E De ROZARI University of Nusa Cendana Kupang, Indonesia

DOI:

https://doi.org/10.38142/jogta.v1i2.449

Keywords:

budget, input, output, outcome, performance

Abstract

This study analyzed performance-based budget management at STAKN in 2018-2020. This study examines STAKN's 2018-2020 performance-based budgeting. This type of research is a case study with a qualitative descriptive method. The type of data used is primary data in the form of interviews with key informants and secondary data originating from the financial reports of STAKN Kupang and other supporting data for three years, namely 2018-2020. The study shows that the implementation of performance-based budgeting at STAKN Kupang in terms of input, output, and outcome indicators is in line with the theory. The study shows that the implementation of performance-based budgeting at STAKN Kupang in terms of input, output, and outcome indicators is in line with the theory. At the planning stage, it is not optimal because specific points in the Strategic Plan are irrelevant in the work program; budget proposals from units and study programs are not all absorbed in the DIPA; and planning has not been maximized, causing several revisions in the current budget year. All input and output indicators have been met at the budget's implementation stage. It is just that the outcome indicators at this stage cannot be appropriately measured. Furthermore, all indicators have been fulfilled at the budget evaluation stage and are following the performance-based budgeting theory and the budget reporting stage. At the reporting stage, STAKN Kupang has implemented it on time and can be accounted for following applicable regulations.

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