Bilgis, Sritanjung (2021) PROSES ANGGARAN BADAN LAYANAN UMUM (BLU) BERDASARKAN ANGGARAN BERBASIS KINERJA (Studi pada Universitas Brawijaya). Magister thesis, Universitas Brawijaya.
Abstract
Latar belakang penelitian ini adalah untuk mengetahui dan menganalisis Proses anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja pada Universitas Brawijaya. Agar pengelolaan anggaran Badan Layanan Umum (BLU) berjalan dengan baik dan benar, maka Proses pengelolaan anggarannya juga harus sesuai dengan peraturan-peraturan yang berlaku dan yang menjadi dasar pedomannya. Penulisan Tesis dengan judul “Proses Anggaran Badan Layanan Umum (BLU) Berdasarkan Anggaran Berbasis Kinerja (Studi Pada Universitas Brawijaya)” merupakan sebuah studi dengan kajian khusus terhadap Proses anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja pada Universitas Brawijaya. Rumusan masalah dalam penelitian ini yaitu: Bagaimanakah penyusunan rencana anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya?; Bagaimanakah pengesahan rencana anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya?; Bagaimanakah pelaksanaan anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya?; Bagaimanakah pelaporan dan pertanggungjawaban anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya?. Tujuan penelitian ini adalah: Untuk mendeskripsikan dan menganalisis penyusunan rencana anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya; Untuk mendeskripsikan dan menganalisis pengesahan rencana anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya; Untuk mendeskripsikan dan menganalisis pelaksanaan anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya; Untuk mendeskripsikan dan menganalisis pelaporan dan pertanggungjawaban anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Metode pemilihan informan yang digunakan adalah secara purposif dengan teknik pengumpulan data yaitu metode penelitian lapangan dengan cara wawancara mendalam, observasi dan dokumentasi, serta penelitian kepustakaan. Hasil temuan penelitian menunjukkan bahwa Penyusunan rencana anggaran Badan Layanan Umum (BLU) Universitas Brawijaya telah menerapkan konsep Anggaran Berbasis Kinerja (ABK) dengan menerapkan tiga prinsip yaitu alokasi anggaran berorientasi pada kinerja (Output and Outcome oriented), fleksibilitas pengelolaan anggaran untuk mencapai hasil dengan tetap menjaga prinsip akuntabilitas (Let the Managers Manage), dan Money Follow Function, Function Followed by Structure. Pengesahan rencana anggaran Badan Layanan Umum (BLU) berdasarkan pada Peraturan Direktur Jenderal Perbendaharaan Nomor Per-30/PB/2011 tentang mekanisme pengesahan pendapatan dan belanja satuan kerja Badan Layanan Umum (BLU) serta Peraturan Direktur Jenderal Perbendaharaan Nomor Per-2/PB/2015 Tanggal 13 Januari 2015 tentang Perubahan atas Peraturan Direktur Jenderal Perbendaharaan Nomor Per-30/PB/2011 tentang mekanisme pengesahan pendapatan dan belanja satuan kerja Badan Layanan Umum (BLU). Pelaksanaan anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya telah menerapkan konsep Value For Money (VFM) dengan melakukan efisiensi terhadap biaya-biaya yang digunakan dalam menyelenggarakan kegiatan operasional pendidikan tinggi yaitu realisasi biaya yang dikeluarkan masih berada di bawah realisasi pendapatan. Dari sisi pelaporan dan pertanggungjawaban anggaran Badan Layanan Umum (BLU) berdasarkan anggaran berbasis kinerja di Universitas Brawijaya yang terdiri atas Laporan Keuangan Badan Layanan Umum (BLU) Universitas Brawijaya yang secara prinsip disusun mengikuti Standar Akuntansi Keuangan (SAK) dan Laporan Keuangan Universitas Brawijaya-SAP yang secara prinsip disusun mengikuti Standar Akuntansi Pemerintah (SAP). Untuk mempermudah penyusunan Rencana Kerja Tahunan (RKT) fakultas/unit kerja, dan Rencana Kerja Anggaran (RKA) fakultas/unit kerja, diharapkan Universitas Brawijaya untuk dapat memaksimalkan penggunaan teknologi informasi yang terintegrasi dengan baik mulai dari tahap penyusunan anggaran, pengesahan, pelaksanaan sampai dengan pelaporan anggaran dan kinerja dalam setiap proses operasional yang berguna untuk memangkas waktu dan biaya, sehingga dapat menjadi 3E serta dapat dijadikan alat untuk pengambilan keputusan bagi pimpinan Universitas Brawijaya. Seperti halnya penggunaan Sistem Informasi Rencana Kerja (SIREKA) dan Sistem Informasi Keuangan (SIMKEU), yang seharusnya keduanya saling terintegrasi satu sama lainnya.
English Abstract
The background of this research is to find out and analyze the budget pattern of the Public Service Agency (BLU) based on the performance based budget at Brawijaya University. In order for the budget management of the Public Service Agency (BLU) to run properly and correctly, the budget management pattern must also be in accordance with the prevailing regulations and which form the basis of its guidelines. Thesis writing with the title "Public Service Agency (BLU) Budget Patterns Based on Performance Based Budgets (Studies at Brawijaya University)" is a study with a special study of the budget patterns of Public Service Bodies (BLU) based on performance-based budgets at Brawijaya University. The formulation of the problem in this research are: How is the preparation of the Public Service Agency (BLU) budget plan based on the performance-based budget in Brawijaya University?; How is the ratification of the Public Service Agency (BLU) budget plan based on the performance based budget in Brawijaya University?; How is the implementation of the budget for the Public Service Agency (BLU) based on the performance-based budget in Brawijaya University?; How is the reporting and accountability of the Public Service Agency (BLU) budget based on performance-based budgets in Brawijaya University?. The objectives of this research are: To describe and analyze the preparation of the Public Service Agency (BLU) budget plan based on the performance-based budget in Brawijaya University; To describe and analyze the ratification of the budget plan for the Public Service Agency (BLU) based on the performance-based budget in Brawijaya University; To describe and analyze the implementation of the Public Service Agency (BLU) budget based on performance-based budgets in Brawijaya University; To describe and analyze budget reporting and accountability of the Public Service Agency (BLU) based on performance-based budgets in Brawijaya University. The research method used is a qualitative method with a descriptive approach. The method of selecting informants used was purposive with data collection techniques, namely field research methods by means of in-depth interviews, observation and documentation, and library research. The results of the research findings indicate that the preparation of the budget plan for the Public Service Agency (BLU) Brawijaya University has implemented the concept of Performance-Based Budgeting (ABK) by applying three principles, namely performance-oriented budget allocation (Output and Outcome oriented), flexibility in budget management to achieve results consistently. maintaining the principle of accountability (Let the Managers Manage), and Money Follow Function, Function Followed by Structure. Ratification of the Public Service xii xii Agency (BLU) budget plan based on the Regulation of the “Peraturan Direktur Jenderal Perbendaharaan Nomor Per-30/PB/2011” concerning the mechanism for legalizing the revenue and expenditure of the Public Service Agency (BLU) work unit and the Regulation of the “Peraturan Direktur Jenderal Perbendaharaan Nomor Per-2/PB/2015” January 13, 2015 concerning Amendments to the Regulation of the “Peraturan Direktur Jenderal Perbendaharaan Nomor Per-30/PB/2011” concerning the mechanism for legalizing revenue and expenditure for the Public Service Agency (BLU) work unit. The implementation of the Public Service Agency (BLU) budget based on performance-based budgeting at Brawijaya University has implemented the concept of Value For Money (VFM) by making efficiency with the costs used in carrying out higher education operational activities, namely the realization of the costs incurred is still below the revenue realization . In terms of reporting and budget accountability of the Public Service Agency (BLU) based on performance-based budgeting in Brawijaya University, which consists of Brawijaya University Public Service Agency (BLU) Financial Statements which are in principle compiled following Financial Accounting Standards (SAK) and Brawijaya University -SAP Financial Statements. which in principle are prepared following the Government Accounting Standards (SAP). To facilitate the preparation of the Annual Work Plans (RKT) of faculties/work units, and Work Budget Plans (RKA) of faculties/work units, it is hoped that Brawijaya University can maximize the use of information technology that is well-integrated starting from the budgeting stage, ratification, implementation to budget and performance reporting in every operational process that is useful for cutting time and costs, so that it can become 3E and can be used as a tool for decision making for the leadership of Brawijaya University. As is the case with the use of the Work Plan Information System (SIREKA) and the Financial Information System (SIMKEU), both of which should be integrated with each other.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042103 |
| Uncontrolled Keywords: | Badan Layanan Umum, anggaran berbasis kinerja, perguruan tinggi, Public Service Agency, performance-based budget, universities |
| Subjects: | 300 Social sciences > 371 Schools and their activities; special education |
| Divisions: | S2/S3 > Magister Manajemen Pendidikan Tinggi, Fakultas Ilmu Administrasi |
| Depositing User: | Unnamed user with username saputro |
| Date Deposited: | 19 Oct 2021 06:08 |
| Last Modified: | 22 Feb 2022 08:24 |
| URI: | http://repository.ub.ac.id/id/eprint/184025 |
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