Participatory Budgeting In Indonesia Private University
This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
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Universitas Negeri Surabaya
2018-10-01
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Series: | Akrual: Jurnal Akuntansi |
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Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/2647 |
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author | Nur Sayidah Aminullah Assagaf |
author_facet | Nur Sayidah Aminullah Assagaf |
author_sort | Nur Sayidah |
collection | DOAJ |
description | This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly with participating observation. Researchers as vice chairman of the budget committee could follow budgeting process began with budget committee meetings, leaders meetings, senate meeting until the meeting with the foundation. Data were analyzed with Miles and Huberman's (1992) qualitative analysis technique. The result indicates that Vice Rector II acts as a leader have in the context of budgeting. Rector as a leader in university level and Chairman of the Foundation acts as a leader at the foundation level. Harmony and togetherness in the budgeting process is reflected in the participation of some players in establishment of work program. This process is in a way democratic. While, the balance is reflected in the process of budgetary increase in allowances. |
first_indexed | 2024-12-14T04:43:25Z |
format | Article |
id | doaj.art-d0c721d5fdc84fb79e5f1c877e5a0f58 |
institution | Directory Open Access Journal |
issn | 2085-9643 2502-6380 |
language | Indonesian |
last_indexed | 2024-12-14T04:43:25Z |
publishDate | 2018-10-01 |
publisher | Universitas Negeri Surabaya |
record_format | Article |
series | Akrual: Jurnal Akuntansi |
spelling | doaj.art-d0c721d5fdc84fb79e5f1c877e5a0f582022-12-21T23:16:44ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802018-10-01101576810.26740/jaj.v10n1.p57-682031Participatory Budgeting In Indonesia Private UniversityNur Sayidah0Aminullah Assagaf1Dr. Soetomo UniversityDr. Soetomo UniversityThis study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly with participating observation. Researchers as vice chairman of the budget committee could follow budgeting process began with budget committee meetings, leaders meetings, senate meeting until the meeting with the foundation. Data were analyzed with Miles and Huberman's (1992) qualitative analysis technique. The result indicates that Vice Rector II acts as a leader have in the context of budgeting. Rector as a leader in university level and Chairman of the Foundation acts as a leader at the foundation level. Harmony and togetherness in the budgeting process is reflected in the participation of some players in establishment of work program. This process is in a way democratic. While, the balance is reflected in the process of budgetary increase in allowances.https://journal.unesa.ac.id/index.php/aj/article/view/2647budgetingdemocraticharmonyparticipatory budgeting |
spellingShingle | Nur Sayidah Aminullah Assagaf Participatory Budgeting In Indonesia Private University Akrual: Jurnal Akuntansi budgeting democratic harmony participatory budgeting |
title | Participatory Budgeting In Indonesia Private University |
title_full | Participatory Budgeting In Indonesia Private University |
title_fullStr | Participatory Budgeting In Indonesia Private University |
title_full_unstemmed | Participatory Budgeting In Indonesia Private University |
title_short | Participatory Budgeting In Indonesia Private University |
title_sort | participatory budgeting in indonesia private university |
topic | budgeting democratic harmony participatory budgeting |
url | https://journal.unesa.ac.id/index.php/aj/article/view/2647 |
work_keys_str_mv | AT nursayidah participatorybudgetinginindonesiaprivateuniversity AT aminullahassagaf participatorybudgetinginindonesiaprivateuniversity |