Mapping the Budget Plan Towards the Key Performance Indicators

DOI

10.2991/978-2-38476-008-4_132How to use a DOI?

Keywords

Main Performance Indicators; Business and Budgeting Plan

Abstract

Universitas Negeri Surabaya in its financial management is required to prepare a Business and Budgeting Plan (RBA) every year. Public Service Agency (BLU) Business and Budgeting Plan, hereinafter abbreviated as RBA, is a business planning and budgeting document that contains the programs, activities, performance targets, and budget of a BLU. This RBA will guide each unit in carrying out its activities. Thus, all the activities that require a budget need to be organized in such a way as to refer to the formulation of predetermined Key Performance Indicators, therefore, researchers conducted research on “Mapping the Business Plan and Budget (RBA) for the 2021–2022 Fiscal Year of the Faculty of Education (FIP) towards the Performance of the Main Performance Indicators (IKU) of Surabaya State University”, with the object of research choosing one of faculty sample out of 7 (seven) faculties and 2 (two) programs in Unesa, namely the RBA of the Faculty of Education (FIP). The purpose of this study is to map the business and budgeting plan toward key performance indicators based on the results of the evaluation of the 2021 and 2022 programs and budgets against the suitability of the IKUs that have been determined at FIP. It is hoped that the results of this research can become a model/example for 2023 budget planning. With the synchronization between RBA and IKU, it can be expected that budget planning can be more optimal and right on target, eventually will increase the achievement of Unesa's targets. To achieve appropriate research objectives, researchers use methods that can display factual data that describe existing phenomena. So that the Quantitative Descriptive Research Method was chosen, where would be captured or described the preparation of RBA based on IKU at FIP objectively using existing real data. The research begins with data collection & observation of the objects of research followed by interpretation of the data or data analysis and ends with presenting the research results. The output of this research is to produce instruments or templates of business and budget plans toward key performance indicators as a reference for the preparation of the PTN-BH RKAT for the 2023 fiscal year and articles in international seminar proceedings.

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  - Tri Diana Sari
AU  - Nuri Susilawati
AU  - Teguh Wahyudi
AU  - Masita Nur Hayati
PY  - 2023
DA  - 2023/03/19
TI  - Mapping the Budget Plan Towards the Key Performance Indicators
BT  - Proceedings of the International Joint Conference on Arts and Humanities 2022 (IJCAH 2022)
PB  - Atlantis Press
SP  - 1237
EP  - 1244
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-008-4_132
DO  - 10.2991/978-2-38476-008-4_132
ID  - Sari2023
ER  -