@mastersthesis{eprints13546,
           month = {Oktober},
           title = {Akuntabilitas Perencanaan Anggaran Berbasis Kinerja di Universitas Lampung},
          school = {Universitas Lampung},
          author = {1326061022 Edwin Herwani},
            year = {2015},
             url = {http://digilib.unila.ac.id/13546/},
        abstract = {Budget Planning Accountability Based Performance at University Of Lampung

Lampung University as one of the state universities which carries carry out the
mandate as education providers, in terms of planning the university has developed a
Strategic Plan which will be described into policies, programs and activities. In the
document should be clearly stated goal achievement indicators to measure the level of
success in achieving the goals. This study aims to describe the accountability of the
performance-based budget planning and implementation constraints of a
performance-based budget planning at the University of Lampung, Data were
collected through the study of interviews, documentation and observations, while
technique validity of data was done through triangulation, including the triangulation
method, the source of the data and the data it self. This type of research was a
descriptive study with qualitative approach conducted at the University of Lampung.
The results showed that the accountability of the performance-based budget planning
at the University of Lampung run and dased on the objectives, although there was
correlation which still hard a lot of budget planning / still not well targeted, it can be
seen from some of the indications there are still many budget revision. While the
problems in accountability performance-based planning at the University of Lampung
contained in supporting data that are often incompatible with the reality on the
ground, setting priorities activities that are less strict in the process of budget
management, communication and coordination in the form of socialization,
workshop, meeting coordination, and Training at the University of Lampung on
performance-based is still lack, of budgeting, Standard Operating Procedures,
Standard Cost, Minimum Service Standards are still not implemented entirely,
because of the commitment of the academic community is not standardized in Unila.
Keywords : Budget Planning Accountability, Performance

Universitas Lampung sebagai salah satu perguruan tinggi negeri yang mengemban
amanah sebagai penyelenggara pendidikan, dalam kaitan perencanaan telah
menyusun Rencana Stratejik universitas yang kemudian dijabarkan dalam kebijakan,
program kerja dan kegiatan. Dalam dokumen tersebut harus dinyatakan dengan jelas
indikator-indikator pencapaian sasaran guna mengukur tingkat keberhasilan dalam
pencapaian tujuan. Penelitian ini bertujuan untuk mengambarkan akuntabilitas
perencanaan anggaran berbasis kinerja dan kendala penerapan perencanaan anggaran
berbasis kinerja di Universitas Lampung, Teknik pengumpulan data dilakukan
melalui studi wawancara, dokumentasi dan observasi, sedangkan teknik keabsahan
data dilakukan melalui triangulasi, meliputi triangulasi metode, sumber data dan data
itu sendiri. jenis penelitian ini adalah penelitian deskriptif dengan pendekatan
kualitatif yang dilakukan di Universitas Lampung.
Hasil penelitian menunjukkan bahwa akuntabilitas perencanaan anggaran berbasis
kinerja di Universitas Lampung berjalan sesuai apa yang menjadi tujuan, walaupun
memang masih terdapat korelasi perencanaan anggaran itu masih banyak/masih
belum bisa tepat sasaran, hal ini terlihat dari beberapa indikasi masih banyaknya
revisi anggaran. Sedangkan yang menjadi kendala dalam akuntabilitas perencanaan
berbasis kinerja di Universitas Lampung terdapat pada data dukung yang sering tidak
sesuai dengan kenyataan di lapangan, penentuan skala prioritas kegiatan yang kurang
tegas dalam proses pengelolaan anggaran, komunikasi dan koordinasi dalam bentuk
sosialisasi, workshop, rapat koordinasi, dan pelatihan di Universitas Lampung
mengenai penganggaran berbasis kinerja masih kurang, Standar Operasional
Prosedur, Standar Biaya, Standar Pelayanan Minimal yang masih belum dilaksanakan
secara keseluruhan, karena komitmen yang belum seragam dari civitas akademika
Unila.
Kata kunci: Akuntabilitas, Perencanaan Anggaran, Kinerja}
}