SISTEM ANGGARAN BERBASIS KINERJA PADA UNIVERSITAS MUHAMMADIYAH PAREPARE

Abstract

Performance-based budgeting emphasizes more on the utilization of available funds to achieve
optimal results. Performance-based budgeting is oriented toward organizational output and is
closely related to the vision, mission, and strategic plans of the organization, for example, the
University Muhammadiyah of Parepare, so this study aims to determine the implementation of a
performance-based budgeting system at the University of Muhammadiyah Parepare. The data
collection techniques used in this research are interviews, documentation, and observation.
Informants in this study were the Head of the Bureau and several exchequers of the University of
Muhammadiyah Parepare. The data analysis technique in this study used descriptive qualitative
analysis. The implementation of performance-based budgeting at the University of
Muhammadiyah Parepare has been going quite well. However, in the implementation of its
activities there are still obstacles, such as the budget that has been planned but has not been
realized. This budget is not only based on what is spent, as is the case in the traditional budget
system, but is also based on certain objectives/plans whose implementation needs to be
prepared or supported by an adequate budget and the use of these costs must be efficient and
effective. The implementation of performance-based budgeting at the University of
Muhammadiyah Parepare consists of four indicators, namely the planning/budget preparation
stage, the budget implementation stage, the reporting and budget evaluation stages