DEVELOPMENT OF BUDGET FORMULATION DESIGN: A PERFORMANCE BASED BUDGETING APPROACH IN HIGHER EDUCATION Sriyono, Asep Saepudin, Gita Astyka Rahmanda
UPN Veteran Yogyakarta
Abstract
Implementing Performance Based Budgeting (PBB) in higher education is a strategic step in dealing with the complexity of budget management and increasing the effectiveness of resource use. This research adopts a structured methodological approach, combining descriptive methods to analyze in depth PBB implementation, as well as research and development (R&D) methods to develop a more adaptive and efficient PBB model. Through qualitative and quantitative data analysis, research findings reveal that PBB not only increases accountability and transparency in budget management, but also facilitates decision making that is more evidence-based and responsive to the strategic needs of higher education institutions. The implications of this research are not only relevant in the context of public management, but also contribute to the academic literature by providing empirical evidence about the effectiveness and challenges in implementing PBB in higher education institutions.
Keywords: Performance Based Budgeting (PBB), Higher Education, Effectiveness of Budget Management, Transparency and Accountability
