Published 2025-12-25
Keywords
- indonesia
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Abstract
Budget management in State Universities (PTN) is crucial for ensuring the sustainability of higher education, particularly amidst limited government funding and increasing demands for quality academic services. This study aims to analyze the effectiveness of budget management in improving operational cost management at one state university. The study employed a quantitative approach, collecting data from budget documents, realized expenditures, and financial reports for the past three years. The analysis employed budget variance and operational efficiency ratios. The objective was to measure waste, fund utilization, and the alignment between planned and realized budgets. The results indicate discrepancies between fund allocations and realized expenditures for several items within operational expenditures, particularly for infrastructure maintenance and utility costs, indicating suboptimal planning and internal oversight mechanisms. However, there is a trend of increasing efficiency in academic expenditures, driven by the implementation of a performance-based planning system. These findings suggest that operational expenditure efficiency at state universities can be improved by enhancing budget governance, improving financial information systems, and strengthening internal control evaluations. The results of this study also provide a message to the government and state university management to improve financial management discipline and enhance accountability in the use of educational funds.
Keywords: budgeting, state universities, operational cost efficiency, variance analysis, financial accountability.
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References
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