Abstract
The principles of Good University Governance (GUG) need to be developed in all academic activities and university management. The most important part of university management to affect university performance is the budgeting. This study aims are 1) to review the implementation of Gorontalo State University budgeting and 2) to identify the conflicts occurred in preparation of Gorontalo State University budget. This research is conducted by descriptive qualitative method. The data is collected by (1) in-depth interviews with experts to explore the budgeting process at Gorontalo State University and (2) observation and documentation of budgeting at university level. This research departs from knowledge and awareness related to budgeting, especially in institutions based on Public Service Agency. The results of study indicate that budgeting mechanism generally starts from the planning stage, namely Strategic Plan, then Business Plan and Budget development refers to Strategic Plan. The involved parties are planning department, Supervisory Board, Internal Supervisory Unit and leadership in each work unit. The reality show that the budget preparation conflict is each unit has an interest to meet their respective needs. Keywords: Good University Governance, Budgeting, Strategic Plan, Business Plans and Budgets DOI: 10.7176/RJFA/12-22-10 Publication date: November 30th 2021
Highlights
Accounting is an activity to provide financial information to make economic decisions (Sulistiawan et al, 2011)
UNG as a state university has made management improvements through a change in management paradigm based on Public Service Agency on April 21, 2009 based on Decree of Minister of Finance No 131/KMK.05/2009 (Gorontalo State University - PPK BLU Website - ViewBlu)
Based on research results and discussions of budget preparation at Gorontalo State University, it can be concluded that preparation of UNG budget is based on Public Service Agency, which focuses on work units
Summary
Accounting is an activity to provide financial information to make economic decisions (Sulistiawan et al, 2011). Sulisnayanti et al (2017) explained that accounting is the process of identifying, collecting and storing data along with developing, measuring and communicating the information. The financial information can facilitate to determine the policies application to achieve the objectives effectively and efficiently. Accounting is a tool to provide an overview of economic conditions as the company’s indicator in policies making. Niswonger et al (2000) stated that accounting can be defined as an information system to produce reports for interested parties regarding economic activities and company conditions. The budgeting is realization of accounting as a tool in decisions making
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