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...

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Main Authors: Nur Sayidah, Aminullah Assagaf
Format: Article
Language:Indonesian
Published: Universitas Negeri Surabaya 2018-10-01
Series:Akrual: Jurnal Akuntansi
Subjects:
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.
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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