Pramono, Edi (2014) Pelaksanaan Anggaran Berbasis Kinerja pada Fakultas Ilmu Administrasi Universitas Brawijaya Malang. Magister thesis, Universitas Brawijaya.
Abstract
Perguruan tinggi mempunyai otonomi untuk mengelola keuangan, adapun pengelolaan keuangan di perguruan tinggi selama ini menggunakan metode tradisional, metode anggaran seperti ini tidak didasarkan pada analisis rangkaian kegiatan yang harus dihubungkan dengan tujuan yang telah ditentukan namun lebih difokuskan pada kebutuhan untuk belanja dan sistem pertanggungjawabannya tidak diperiksa serta diteliti apakah dana tersebut telah digunakan secara efektif dan efisien atau tidak. Anggaran tradisional didominasi oleh penyusunan anggaran yang bersifat “incrementalism” dan “line item budget”, yaitu proses penyusunan anggaran yang hanya mendasarkan pada besarnya realisasi anggaran tahun sebelumnya. Penulisan tesis ini mengkaji tentang Pelaksanaan Anggaran Berbasis Kinerja (Performace Based Budgeting) di Fakultas Ilmu Administrasi Universitas Brawijaya, Tahun 2012. Anggaran Berbasis Kinerja adalah penyusunan anggaran yang didasarkan atas perencanaan kinerja, yang terdiri dari program dan kegiatan yang akan dilaksanakan serta indikator kinerja yang ingin dicapai oleh suatu entitas anggaran (budget entity). Mardiasmo (2002: h. 84). Fokus analisis dalam tesis ini dilakukan dengan menganalisis 5 kegiatan yang dilaksanakan di Fakultas Ilmu Administrasi yaitu: (1) Kegiatan Pendidikan dan pengajaran; (2) Kegiatan Penelitian; (3) Kegiatan Pengabdian pada Masyarakat; (4) Kegiatan Kemahasiswaan; (5) Kegiatan Kerumahtanggaan/Lingkungan Kampus. Metode yang digunakan adalah metode penelitian kualitatif, sebab peneliti bermaksud memperoleh gambaran yang bersifat komprehensif, mendalam dan alamiah tentang pelaksanaan anggaran berbasis kinerja di Fakultas Ilmu Administrasi Universitas Brawijaya. Hasil penelitian ini menunjukkan bahwa secara umum : pelaksanaan penganggaran berbasis kinerja pada Subag. Keuangan dan Personalia FIA Universitas Brawijaya yang diterapkan mampu memberikan solusi atau hasil yang memuaskan bagi penyelenggaraan fakultas yang baik khususnya dalam di bidang pengelolaan keuangan, meskipun sangat rumit dan dalam pelaksanaannya belum dilaksanakan secara keseluruhan. Pengukuran kinerja digunakan untuk menilai keberhasilan atau kegagalan pelaksanaan kegiatan, program, dan kebijakan sesuai dengan sasaran yang telah ditetapkan dalam rangka mewujudkan visi dan misi. Fakultas Ilmu Administrasi telah melaksanakan anggaran berbasis kinerja, akan tetapi belum dilaksanakan secara optimal, terbukti pagu tiap-tiap kegiatan anggaran masih ada yang tidak bisa terserap keseluruhannya.
English Abstract
Indonesian Higher Educational Institutions have been given autonomy to manage their financial affairs, especially those of budgeting. However, most Indonesian universities still apply traditional budgeting system, in which analysis for the fulfillment of goal for each of the institutional activity is not really considered since its focus is on the need for spending. This leads to the consequence that the accountability of the spending system is not investigated in detail, whether or not it meets the requirements to be cost-effective and efficient budgeting outlays. Traditional budgeting system tends to apply the principle of incremental and line item budgeting , in which budgeting process heavily relies on the realization of budget in the previous year. This study examines the implementation of performance-based budgeting in Faculty of Administrative Sciences of Brawijaya University in 2012. Performance-based budgeting (Mardiasmo, 2002, p. 84) is a budgeting system which is based on performance planning consisting of the implementation of programs and activities by taking into account performance indicators to be achieved by budgeting entity. In this study, the researcher focuses on the implementation of budgeting system applied in Faculty of Administrative Sciences of Brawijaya University through five activities, namely (1) teaching and learning; (2) research; (3) community service; (4) student affairs; and (5) public administration. The research method applied in this study is qualitative research method since this study is aimed at providing a comprehensive, scientific, in depth description of the implementation of performance-based budgeting in Faculty of Administrative Sciences of Brawijaya University in 2012. The result of this study shows that the implementation of performance-based budgeting system in the Sub Division of Finance and Personnel in Faculty of Administrative Sciences of Brawijaya University succeeds in providing a satisfactorily solution for carrying out all of the faculty`s programs, especially those dealing with financial matters. It is unavoidable, however, to meet some obstacles such as complications encounter during its application and its partial implementation. Performance indicators are used to assess level of success and failure in carrying out the programs and activities, as well as the policies in accordance to the objectives that have been set in order to fulfill the vision and mission of the faculty. Actually, Faculty of Administrative Sciences of Brawijaya University has already implemented performance-based budgeting system, but not in satisfactorily level because the budget ceiling for each program cannot be entirely achieved.
Item Type: | Thesis (Magister) |
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Identification Number: | TES/378.106/PRA/p/041404444 |
Subjects: | 300 Social sciences > 378 Higher education (Tertiary education) > 378.1 Organization and activities in higher education |
Divisions: | S2/S3 > Magister Administrasi Bisnis, Fakultas Ilmu Administrasi |
Depositing User: | Endro Setyobudi |
Date Deposited: | 27 Aug 2014 14:28 |
Last Modified: | 27 Aug 2014 14:28 |
URI: | http://repository.ub.ac.id/id/eprint/157305 |
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