Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality

Pratolo, Suryo; Sofyani, Hafiez; Anwar, Misbahul

doi:10.1080/23311975.2020.1786315

Cited by 31 publications

(47 citation statements)

References 76 publications

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“…However, in general, most universities have not successfully achieved the highest accreditation results. This situation reflects the poor performance of universities in Indonesia (Pratolo, S., Sofyani, H., & Anwar, 2020). The Ministry of Education of the Republic of Indonesia reported that in 2018, only 1,974 out of 4,680 universities have submitted the application for the institution accreditation assessment and only 85 universities obtain "A" (very good), 725 "B" (good), and 1164 "C" (less good) (BANPT, 2019).…”

Section: Introductionmentioning

confidence: 99%

Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance

Pratolo

Mukti

Sofyani

2021

Journal of Accounting and Business Dynamics

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This study aims to investigate the influence of transformational leadership and organizational commitment on performance-based budgeting systems of Indonesian universities. It also examines the impact of performance-based budgeting systems on universities' performance and the role of performance-based budgeting as an intervening variable. The population in this study was private universities registered in Indonesian Higher Education Service Institutions (or Lembaga Layanan Pendidikan Tinggi/ LLDikti) region XIII Aceh, Indonesia. The samples were selected using convenience sampling method. There were 130 completed questionnaires collected and analyzed using Partial Least Square. This study found that transformational leadership and organizational commitment have no direct effect on university performance, while the performance-based budgeting system has a significant positive effect on the performance of universities. This study also found that a performance-based budgeting system serves as an intervening variable in the relationship between transformational leadership and organizational commitment concerning higher education performance.

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Section: Introductionmentioning

confidence: 99%

Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance

Pratolo

Mukti

Sofyani

2021

Journal of Accounting and Business Dynamics

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“…Research with educational settings in Indonesia has begun to be widely carried out. Education with a higher education setting was carried out, among others, by Pratolo et al (2020), who researched performance-based budgeting in universities. Pratolo's research shows that higher education is a fascinating research theme to do.…”

Section: Job Satisfaction and Organizational Citizenship Behaviormentioning

confidence: 99%

Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher education institutions

Fachrudin

Sholihin

2021

Cogent Business & Management

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This study aims to investigate the relationship between budgetary participation, job satisfaction, and organizational citizenship behavior. This study particularly examines if job satisfaction mediates the relationship between budgetary participation and organizational citizenship behavior of faculty members of Indonesian higher education institutions using self-determination theory. Further, this study examines whether such relationship is stable for both public and private higher education institutions. Using a positivistic-quantitative approach with survey method, we have responses from 350 faculty members, 149 are from public institutions and 201 are from private institutions. We analyzed the data using causal mediation analysis procedure and find that job satisfaction does not mediate the

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“…Di sisi lain, temuan Kong et al (2010) menegaskan bahwa modal intelektual ini penting diterapkan tidak hanya di organisasi bisnis tetapi juga PT terlebih, PT berperan penting dalam mengembangkan dan menyebarkan ilmu pengetahuan dan teknologi untuk kesejahteraan rakyat di suatu negara secara luas (Canibano dan Sanchez, 2009) di sisi lain, fokus pengelolaan modal intelektual sangat relevan bagi PT di Indonesia karena mayoritas PT Indonesia masih mempunyai kinerja dan kualitas yang rendah dibandingkan dengan PT lain di ASEAN (Pratolo et al, 2020).…”

Section: Pendahuluanunclassified

“…Sementara dimensi relasional berkaitan dengan kerjasama dan koordinasi PT dengan pemangku kepentingan eksternal dan organisasi lain di luar PT. Hasil ini sejalan dengan Pratolo et al (2020) yang menemukan adanya inovasi sistem anggaran berbasis kinerja telah mampu meningkatkan kinerja PT. Mereka menemukan bahwa anggaran berbasis kinejra yang disertai dengan sistem reward dan partisipasi dalam perencanaan dan pengelolaan, memicu keterbutkaan informasi dan kejelasan sasaran, sehingga manajemen di semua level di PT dapat mengontrol realisasi target kinerja mereka.…”

Section: Hasil Dan Pembahasanunclassified

Pengaruh Modal Intelektual terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia

Sofyani

Khairunisa

2021

E-Jurnal Akuntansi

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This study examined the effect of intellectual capital on the performance of higher education institutions (HEIs) in Indonesia. This research was conducted using a questionnaire survey approach. The sample of this research was HEIs in Java island, while the research respondents are structural officials. The relationship between the intellectual capital and HEI performance was tested using the regression analysis. This study found empirically that intellectual capital has a positive effect on the performance of HEIs. In detail, it was found that structural and relational capital positively influence HEI performance whilst human and social capital do not. From these findings, it is suggested that efforts to manage intellectual capital in HEIs should continue to be improved, i.e. structural and relational capital dimensions in particular, given the positive impact these two bring. Keywords: Intellectual Capital; Higher Education Institutions; Performance.

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Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality

Cited by 31 publications

References 76 publications

Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance

Intervening Role of Performance-Based Budgeting in the Relationship between Transformational Leadership, Organizational Commitment and University Performance

Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher education institutions

Pengaruh Modal Intelektual terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia

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