Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia

Lorensius, Lorensius; Warman, Warman; Tresia, Yunata

doi:10.47668/pkwu.v9i1.172

Cited by 4 publications

(4 citation statements)

References 19 publications

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“…Selanjutnya, mengamati pengajaran dan mencatat segala sesuatu terkait pelaksanaan pembelajaran yang dilakukan oleh guru. (Lorensius et al, 2022). Supervisi akademik hendaknya menerapkan pendekatan yang tepat.…”

Section: Pendahuluanunclassified

Supervisi Akademik Kepala Sekolah dalam Peningkatan Mutu Pendidikan (Studi Kasus di SMA Terpadu Riyadlul Ulum)

Asmadi¹,

Romansyah²,

Farid³

et al. 2023

jiip

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Penelitian ini dilakukan untuk melihat pengaruh supervisi akademik kepala sekolah dalam peningkatan mutu Pendidikan di SMA Terpadu Riyadlul Ulum, Tasikmalaya. Supervisi akademik merupakan tindakan yang dilakukan seseorang yang memiliki kualifikasi seperti kepala sekolah terhadap guru dalam bentuk pelayanan dan bantuan untuk meningkatkan dan mengembangkan kemampuan guru dengan cara melakukan bimbingan dimulai dari perencanaan pembelajaran, pelaksanaan kegiatan pembelajaran, mengevaluasi pembelajaran, sampai melakukan refleksi agar tercapai tujuan yang ditetapkan. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan pendekatan studi kasus. Analisa yang digunakan untuk mendeskripsikan keadaan dari penelitian ini adalah dengan triangulasi data yaitu pendekatan Analisa data yang mensitesa data dari berbagai sumber. Melalui teknik observasi, wawancara, dan dokumentasi. Dari hasil dari penelitian ini diperoleh kesimpulan bahwa supervisi akademik kepala sekolah dalam peningkatan mutu Pendidikan menunjukkan telah terlaksana dengan baik. Dengan membuat program supervisi, perencananaan supervise, pelaksanaan supervise, evaluasi dan tindak lanjut hasil supervisi akademik kepala sekolah.

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Section: Pendahuluanunclassified

Supervisi Akademik Kepala Sekolah dalam Peningkatan Mutu Pendidikan (Studi Kasus di SMA Terpadu Riyadlul Ulum)

Asmadi¹,

Romansyah²,

Farid³

et al. 2023

jiip

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“…The budget is prepared not only based on the plan and the nominal amount needed, but there must be a program that is clearly stated with measurable outputs. Higher education performance-based budgeting practices include activity plans, required budget, implementation period, evaluation (Lorensius et al, 2021), and, most notably, the achievement of measurable outputs. Thus, the implementation of performancebased budgeting is a financial governance system that helps higher education management achieve the performance targets set (Locke and Latham, 2012).…”

Section: Performance-based Budgeting (Pbb)mentioning

confidence: 99%

“…Implementation of performance-based budgeting has been the subject of research in various countries: Iran (Aliabadi et al, 2019), Thailand (Charoenkul and Siribanpitak, 2012), the Netherlands (Bogt et al, 2015), Japan (Yamamoto, 2010), Turkey (Altundemir and Goksu, 2017) and in many other countries (Miao, 2012). There have been many discussions on the implementation of performance-based budgeting in Indonesia (Rusmana and Putri, 2015;Akbar, 2018;Pratolo et al, 2021;Lorensius et al, 2021), but those evaluating the implementation of performance-based budgeting with POS are still limited, especially in private universities. Therefore, we focus on examining the importance of the influence of POS in the commitment to support performance-based budget policies underlies this research.…”

Section: Introductionmentioning

confidence: 99%

Perceived of Organizational Support for Budget Implementation Based on Performance of Indonesian Private Universities

2023

QAS

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The failure to implement performance-based budgeting in universities is evaluated for internal and external perception factors. This study examines the relationship between the perception of budget actors through perceived organizational support (POS) on the implementation of performance-based budgeting. Adopting POS as part of organizational psychology and related to resource conservation theory, this research looks at aspects perceived of fairness, perceived organizational rewards, and perceptions of supervisor support. The study used a questionnaire compiled using POS theory and intention to use to translate acceptance and support for the implementation of performance-based budgeting. After expert validation, questionnaires were distributed to 252 budget actors from 7 (seven) universities that implement performance-based budgeting. Data analyzed by structural equation modeling (SEM) with smartPLS 3.0 showed significant positive support results from the perception of fairness with p-value 0.000 and T value 7.617 and supervisor support with p-value 0.029 and T value 2.190. In contrast to the two dimensions of POS, perceptions of organizational rewards and job conditions have no significant effect. This study is a performance-based budget review by linking POS as a unique and limited study; therefore, the researcher recommends developing this research.

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“…Namun dosen dan wakil rektor menyatakan bahwa menyiapkan fasilitas dilakukan wakil rektor saat merumuskan kebijakan. Hal ini sesuai dengan hasil penelitian sebelumnya bahwa perumusan masalah kebijakan di bidang pendidikan adalah dengan mengajukan seperangkat tindakan yang lebih baik, dipilih sebagai usaha untuk mencapai konsensus atau kompromi, dan otorisasi pengaturan, arahan dan tindakan kolektif yang dapat diterima bersama (Lorensius, Warman, & Tresia, 2021;Yuliah, 2020).…”

Section: Kebijakan Kepemimpinan Wakil Rektor Dalam Peningkatan Kinerj...unclassified

Vice Chancellor's Leadership Policy in Improving Lecturer Performance: A Case Study in East Kalimantan

Hanim

Priyandono

Soe’oed

2022

eduline j. educ. learn. innov.

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This study aims to describe the formulation, implementation, constraints, and solutions of the vice chancellor's leadership policies in improving the performance of lecturers at private universities in East Kalimantan. This research uses a qualitative approach with the type of case study research. The data collection involved three informants, namely the Vice-Chancellor I for academics and planning, the Dean of the Faculty of Teacher Training and Education, and lecturers. Data collection techniques through observation, interviews, and documentation. The data analysis used is the Miles and Huberman model, which includes data collection, data reduction, data presentation, and drawing conclusions. The results showed that: (1) the vice chancellor's leadership policies in improving lecturer performance were defining problems, analyzing problems, receiving suggestions and input from lecturers, deciding the best solution, and implementing policies, and (2) the obstacles faced by the vice chancellor when determining policies were discipline. lecturers, the competence of lecturers in the fields of research, scientific publications, and community service as well as the lack of Personnel for Research and Community Service Institutions, (3) the vice chancellor's efforts to resolve policy problems are to give advice to lecturers who are not disciplined, to give rewards to lecturers who obedience, increase the number of personnel for Research and Community Service Institutions and establish Partnership and Entrepreneurship Studies.

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Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia

Cited by 4 publications

References 19 publications

Supervisi Akademik Kepala Sekolah dalam Peningkatan Mutu Pendidikan (Studi Kasus di SMA Terpadu Riyadlul Ulum)

Supervisi Akademik Kepala Sekolah dalam Peningkatan Mutu Pendidikan (Studi Kasus di SMA Terpadu Riyadlul Ulum)

Perceived of Organizational Support for Budget Implementation Based on Performance of Indonesian Private Universities

Vice Chancellor's Leadership Policy in Improving Lecturer Performance: A Case Study in East Kalimantan

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