Budget Implementation in Higher Education
Asep Kurniawan, Tjutju Yuniarsih, Sumarto Sumarto
Available Online August 2016.
- https://doi.org/10.2991/gcbme-16.2016.14How to use a DOI?
- Budget implementation, budgeting, higher education
- 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.
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 SP - 88 EP - 91 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 -