dc.contributor.author | Lorensius, Lorensius | |
dc.contributor.author | Warman, Warman | |
dc.contributor.author | Tresia, Yunata | |
dc.date.accessioned | 2022-01-04T14:07:15Z | |
dc.date.available | 2022-01-04T14:07:15Z | |
dc.date.issued | 2021 | |
dc.identifier.issn | 2623-1964 | |
dc.identifier.uri | http://repository.unmul.ac.id/handle/123456789/8304 | |
dc.description.abstract | This study discusses the implementation of performance-based budgeting in higher education institutions in Indonesia. This study uses a literature review method with narrative analysis to deepen knowledge about performance-based budgeting. The conclusion that can be drawn from this study is that the implementation of performance-based budgeting plays an important role in realizing a quality higher education institution. To implement performance-based budgeting, universities must consider management competencies, organizational commitment, reward systems, and higher education quality. Because the application of performance-based budgeting requires special knowledge, especially knowledge of financial management and accounting. This study provides a different perspective to understand the application of performance-based budgeting by integrating institutional management theory and organizational theory in setting organizational goals. | en_US |
dc.language.iso | other | en_US |
dc.publisher | Jurnal Pendidikan dan Kewirausahaan | en_US |
dc.subject | implementation | en_US |
dc.subject | Performance-Based Budgeting | en_US |
dc.subject | higher education | en_US |
dc.title | Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia | en_US |
dc.type | Article | en_US |