A Phenomological Study of the Performance-Based Budgeting Model (PBB) in the Financial Management System of Private Universities Based on SAK EP and ISAK 35 at Universitas Ibn Khaldun Bogor

DOI

10.2991/978-2-38476-299-6_2How to use a DOI?

Keywords

Performance-Based Budgeting; The Phenomenologically Models New SIMKA

Abstract

This study aims to phenomenologically examine the Performance-Based Budgeting (PBB) at Ibn Khaldun University Bogor (UIKA). Financial management at UIKA Bogor using the Financial Management Information System and Accounting (SIMKA) application based on SAK EP and ISAK 45. The research method used is descriptive qualitative, with data collection through distributing questionnaires and in-depth interviews with saturated samples of 37 respondents consisting of 7 leaders and 30 financial management staff at UIKA Bogor. The results show that UIKA Bogor has implemented Performance-Based Budgeting (PBB). The budget plan prepared is an elaboration of the vision, mission, goals, targets, strategic plans, work programs, and activities. To assess the achievement of targets and objectives have been set in the internal quality assurance system. The implementation of PBB still needs to be improved, including the adjustment budget plan if there are changes, the measurement and evaluation of the effectiveness of PBB implementation at the end of each budget year, and the socialization of NEW SIMKA as a new management information system that implements SAK EP and ISAK 35 to all users. The suboptimal understanding of users towards NEW SIMKA is an obstacle to PBB.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Immas Nurhayati
AU  - Imam Supriyadi
AU  - Hendri Tanjung
PY  - 2024
DA  - 2024/11/05
TI  - A Phenomological Study of the Performance-Based Budgeting Model (PBB) in the Financial Management System of Private Universities Based on SAK EP and ISAK 35 at Universitas Ibn Khaldun Bogor
BT  - Proceedings of the 2nd Ibn Khaldun International Conference on Applied and Social Sciences (IICASS 2024)
PB  - Atlantis Press
SP  - 7
EP  - 17
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-299-6_2
DO  - 10.2991/978-2-38476-299-6_2
ID  - Nurhayati2024
ER  -