Dari anggaran tradisional ke anggaran berbasis kinerja: Studi pada pusat pengembangan bisnis Universitas Islam Negeri
DOI:
https://doi.org/10.53088/jmdb.v3i3.1545Keywords:
Performance-Based Budgeting, New Public Management, Public Service Agency, Business Development Center, Islamic Higher EducationAbstract
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.
References
Abiahu, M. F. C., Nosiri, H., & Uwakwe, T. N. (2021). Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector. In Nosiri, H., Uwakwe, TN & Abiahu, MFC (2021, January). Forensic accounting and tax fraud detection in the Nigerian public sector. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria.
Alhasnawi, M., Said, R. M., Daud, Z. M., & Muhamad, H. (2023). Budget participation and managerial performance: bridging the gap through budget goal clarity. Advances in Social Sciences Research Journal, 10(9), 187-200. https://doi.org/10.14738/assrj.109.15539 DOI: https://doi.org/10.14738/assrj.109.15539
Andrews, M., & Hill, H. (2003). The impact of traditional budgeting systems on the effectiveness of performance‐based budgeting: a different viewpoint on recent findings. International Journal of Public Administration, 26(2), 135-155. https://doi.org/10.1081/PAD-120018299 DOI: https://doi.org/10.1081/PAD-120018299
Astawa, I. G. P. B., Prayudi, M. A., & Diputra, I. B. R. P. (2020, December). Analysis of the Impact of Changes in Institutional Financial Management Patterns on Increasing Non-Tax Revenues. In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020) (pp. 115-122). Atlantis Press. https://doi.org/10.2991/aebmr.k.201212.015 DOI: https://doi.org/10.2991/aebmr.k.201212.015
Broadbent, J., Jacobs, K., & Laughlin, R. (2001). Organisational resistance strategies to unwanted accounting and finance changes: the case of general medical practice in the UK. Accounting, auditing & accountability journal, 14(5), 565-586. https://doi.org/10.1108/EUM0000000006263 DOI: https://doi.org/10.1108/EUM0000000006263
Christensen, T., & Lægreid, P. (2007). The whole‐of‐government approach to public sector reform. Public administration review, 67(6), 1059-1066. https://doi.org/10.1111/j.1540-6210.2007.00797.x DOI: https://doi.org/10.1111/j.1540-6210.2007.00797.x
Febrianti, I., Rahmi, H., & Novita, N. (2020). Balanced Scorecard Sebagai Dasar Penyusunan Anggaran Berbasis Kinerja Untuk Mencapai Pilar SDGs. E-Prosiding Akuntansi, 2(1). https://doi.org/10.31326/.v2i1.774
Grossi, G., Reichard, C., & Ruggiero, P. (2016). Appropriateness and use of performance information in the budgeting process: Some experiences from German and Italian municipalities. Public Performance & Management Review, 39(3), 581-606. https://doi.org/10.1080/15309576.2015.1137770 DOI: https://doi.org/10.1080/15309576.2015.1137770
Hartono, M. J. (Ed.). (2018). Metoda pengumpulan dan teknik analisis data. Penerbit Andi.
Helmuth, U. (2010). Better performance with performance budgeting? Analyzing cases of success and failure in public administrations. International public management journal, 13(4), 408-428. https://doi.org/10.1080/10967494.2010.524833 DOI: https://doi.org/10.1080/10967494.2010.524833
Igbinosun, F. E., & Ohiokha, F. I. (2012). Budget and budgetary control: a tool for enhanced performance in Nigeria organizations. Knowledge Review, 26(3), 113-125.
Irianto, G., Shaleh, K., & Rajafi, L. R. (2022). State universities' legal entities toward good governance and public trust. In Urbanizing the Regional Sector to Strengthen Economy and Business to Recover from Recession (pp. 71-77). Routledge. DOI: https://doi.org/10.1201/9781003303336-8
Lorenz, C. (2012). If you're so smart, why are you under surveillance? Universities, neoliberalism, and new public management. Critical inquiry, 38(3), 599-629. https://doi.org/10.1086/664553 DOI: https://doi.org/10.1086/664553
Mauro, S. G., Cinquini, L., & Grossi, G. (2020). Insights into performance-based budgeting in the public sector: a literature review and a research agenda. Public Budgeting in Search for an Identity, 7-27. DOI: https://doi.org/10.4324/9781003133575-2
Miles, M. B. (1994). Qualitative data analysis: An expanded sourcebook. Thousand Oaks.
Muryanto, Y. T., & Djuwityastuti, D. (2014). Model pengelolaan Badan Usaha Milik Daerah (BUMD) dalam rangka mewujudkan good corporate governance. Yustisia, 3(1). https://doi.org/10.20961/yustisia.v3i1.10136 DOI: https://doi.org/10.20961/yustisia.v3i1.10136
Oriakpono, A. E., Hyanam, S. A., & Obadiah, T. G. (2023). Consequence of Performance Based Budgeting Nexsus on Fund-Related Management of Some MDA’s in Nigeria. British Journal of Management and Marketing Studies, 6(3), 1-31. https://doi.org/10.52589/BJMMS-UQRXH2C0 DOI: https://doi.org/10.52589/BJMMS-UQRXH2C0
Piotrowski, S. J., & Rosenbloom, D. H. (2002). Nonmission–based values in results–oriented public management: The case of freedom of information. Public Administration Review, 62(6), 643-657. https://doi.org/10.1111/1540-6210.00247 DOI: https://doi.org/10.1111/1540-6210.00247
Rahayu, I., & Laksmita, G. (2017). Informasi asimetri dan senjangan anggaran pada perguruan tinggi di Yogyakarta. Jurnal Aplikasi Bisnis, 60-76. https://doi.org/10.20885/jabis.vol17.iss1.art4 DOI: https://doi.org/10.20885/jabis.vol17.iss1.art4
Riyanto, A. (2005). Implementasi anggaran berbasis kinerja di lingkungan Pemerintah Kabupaten Sleman (Doctoral dissertation, Universitas Gadjah Mada).
Rizki A, I., Makkarateng, M. Y., & La Dee, M. (2022). The Existence of Financial Management Patterns in The Public Service Agencies. Al-Bayyinah, 6(1), 82-94. https://doi.org/10.35673/al-bayyinah.v6i1.2431 DOI: https://doi.org/10.35673/al-bayyinah.v6i1.2431
Russell, S., Bennett, S., & Mills, A. (1999). Reforming the health sector: towards a healthy new public management. Journal of International Development: The Journal of the Development Studies Association, 11(5), 767-775. https://doi.org/10.1002/(SICI)1099-1328(199907/08)11:5%3C767::AID-JID617%3E3.0.CO;2-G DOI: https://doi.org/10.1002/(SICI)1099-1328(199907/08)11:5<767::AID-JID617>3.0.CO;2-G
Setyawati, N. P. A. N., Ratnadi, N. M. D., Widanaputra, A. A. G. P., & Gayatri, G. (2022). Kemampuan Komitmen Organisasi Memoderasi Kompetensi dan Kejelasan Sasaran Anggaran pada Akuntabilitas Kinerja Perguruan Tinggi Negeri Pariwisata. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 11(07). DOI: https://doi.org/10.24843/EEB.2022.v11.i07.p05
Sterck, M. (2007). The impact of performance budgeting on the role of the legislature: a four-country study. International Review of Administrative Sciences, 73(2), 189-203. https://doi.org/10.1177/0020852307077960 DOI: https://doi.org/10.1177/0020852307077960
Suwarto, F. X., Subyantoro, A., & Tulasi, D. (2022). An Analysis of the Effect of Budget Participation on Managerial Performance with Organizational Commitment, Motivation and Decentralized Structure as Moderating Variables in Public Sector Organizations. International Journal of Management Studies and Social Science Research Conducted, 4(3), 86-98.
Tambulasi, R. I. (2009). All that glisters is not gold: new public management and corruption in Malawi's local governance. Development Southern Africa, 26(2), 173-188. https://doi.org/10.1080/03768350902899447 DOI: https://doi.org/10.1080/03768350902899447
Tjahjadi, B., Soewarno, N., Astri, E., & Hariyati, H. (2019). Does intellectual capital matter in performance management system-organizational performance relationship? Experience of higher education institutions in Indonesia. Journal of intellectual capital, 20(4), 533-554. https://doi.org/10.1108/JIC-12-2018-0209 DOI: https://doi.org/10.1108/JIC-12-2018-0209
Wang, H. (2022). Exploration on the organic integration of asset management and budget management in colleges and universities. International Journal of New Developments in Engineering and Society, 6(1), 51-62. https://doi.org/10.25236/ijndes.2022.060109 DOI: https://doi.org/10.25236/IJNDES.2022.060109
Yin, R. K. (2009). Case study research: Design and methods(Vol. 5). sage.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Hastanti Agustin Rahayu
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
The author(s) retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a CC BY-SA 4.0 license that allows others to remix, adapt, and build upon the work even for commercial purposes, as long as they credit the author(s) and license their new creations under the identical terms.
License details: https://creativecommons.org/licenses/by-sa/4.0/
