Budget Implementation in Higher Education

DOI

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.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Asep Kurniawan
AU  - Tjutju Yuniarsih
AU  - Sumarto Sumarto
PY  - 2016/08
DA  - 2016/08
TI  - Budget Implementation in Higher Education
BT  - Proceedings of the 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  - 10.2991/gcbme-16.2016.14
ID  - Kurniawan2016/08
ER  -