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Akuntabilitas Perencanaan Anggaran Berbasis Kinerja di Universitas Lampung
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
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HD28 Management. Industrial Management
HF5601 Accounting