EDUCATIONAL BUDGET IMPLEMENTATION IN HIGHER EDUCATION
1. Asep Kurniawan, S.Pd.,M.Pd., 2. Prof. Dr. Hj. Tjutju Yuniarsih, M.Pd., 3. Prof. Dr. Sumarto, MSIE.
Universitas Pendidikan Indonesia
This study analyzes the budget issues in higher education . The focus of the problem in this research is the source of higher education funding is limited , the budget process is still not performing well , the implementation of the budget is still hampered by bureaucratic processes . The method used in this study is the case study method with qualitative approach . Universities that made the object of research is ITB , IPB, UPI.
Results of the study that source of funding comes from two types of government and non-government . In the budget there are many components that need to be formulated based on the type and priority needs . In the implementation of the budget is basically to note that the financing process in universities must deliver transparent and accountable manner .
Topic: Financial Management and Accounting