The Description of University Budget Variance, Equality, and Expenditure Matter Toward Services

DOI

10.2991/978-2-38476-008-4_169How to use a DOI?

Keywords

Belanja layanan BLU 1; performance-based budgeting

Abstract

The current concept of budgeting in PT-BLU is performance-based budgeting. This system aims to realize an efficient, effective, fair, and transparent budget. Therefore, as characterized by public sector organizations in general, budget performance is a benchmark for organizational success, in this case it is called an IKU. This study looks at how the budget supports the achievement of the organization’s vision and mission by evaluating variance, harmony and growth of service spending at UNESA. The results show that budget performance has decreased due to the impact of the COVID-19 pandemic during 2019–2020. Therefore, the results of this study can be input for university leaders to improve budgeting patterns and strategies to achieve organizational goals.

Copyright

© 2023 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  - Nuri Susilawati
AU  - Tri Diana Sari
AU  - Teguh Wahyudi
AU  - Masita Nur Hayati
PY  - 2023
DA  - 2023/03/19
TI  - The Description of University Budget Variance, Equality, and Expenditure Matter Toward Services
BT  - Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)
PB  - Atlantis Press
SP  - 1566
EP  - 1575
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-008-4_169
DO  - 10.2991/978-2-38476-008-4_169
ID  - Susilawati2023
ER  -