Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship

Budget Implementation in Higher Education

Authors
Asep Kurniawan, Tjutju Yuniarsih, Sumarto Sumarto
Corresponding Author
Asep Kurniawan
Available Online August 2016.
DOI
https://doi.org/10.2991/gcbme-16.2016.14How to use a DOI?
Keywords
Budget implementation, budgeting, higher education
Abstract
This study analyzed the implementation of the budget in universities. Implementation of the budget in question is how the budget preparation and how the implementation of the budget in universities. The method used in this research is a case study method with qualitative approach. The object of research conducted at the Institut Teknologi Bandung, Institut Pertanian Bogor, and Universitas Pendidikan Indonesia. In the budget there are many components that need to be formulated based on the type and priority needs. In the implementation of the budget is basically to note that the budgeting process in universities must deliver transparent and accountable manner. In the budget process there are components that need to be formulated based on priority component needs . Therefore , the need for such an ideal component : component in the learning process, managerial processes and research. In the process of budget execution has been carried out in a transparent manner with appropriate procedures and involving stakeholders such as financial directorate , directorate of planning , internal audit unit, the external auditors , as well as the corresponding work unit.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
2016 Global Conference on Business, Management and Entrepreneurship
Part of series
Advances in Economics, Business and Management Research
Publication Date
August 2016
ISBN
978-94-6252-268-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/gcbme-16.2016.14How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Asep Kurniawan
AU  - Tjutju Yuniarsih
AU  - Sumarto Sumarto
PY  - 2016/08
DA  - 2016/08
TI  - Budget Implementation in Higher Education
BT  - 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.14
DO  - https://doi.org/10.2991/gcbme-16.2016.14
ID  - Kurniawan2016/08
ER  -