Information technology-based budget accountability at the University of Borneo Tarakan

Authors

  • Putra Prima Naufal Universitas Terbuka, Indonesia
  • Siti Aisyah Universitas Terbuka, Indonesia
  • Ayunning Budiati Universitas Terbuka, Indonesia

DOI:

https://doi.org/10.35335/ijopsor.v11i3.182

Keywords:

Accountability, Budget, Good University Governance, SAKTI Application

Abstract

This research aims to describe Information Technology-Based Budget Accountability at the University of Borneo Tarakan (UBT) and analyze efforts to improve UBT Budget Accountability. This research uses a qualitative approach using observation, in-depth interviews, Focus Group Discussions (FGD), and documentation. Snowball sampling was used with three informants: Internal, Business Partners, and Beneficiaries. This research analyzes public accountability in government using Chandler and Plano dimensions: Fiscal accountability, Legal accountability, Program accountability, Process accountability, and Outcome accountability. The University of Borneo Tarakan (UBT) has various programs and activities that support the implementation of the Tri Dharma of Higher Education, including Education and Teaching, Research and Development, Community Service, Facilities and Infrastructure, and Operational Management Support. This operational support includes salaries, activity honorariums, official travel, and financing electricity and service subscriptions. The university implements budget accountability using the Agency Level Financial Application System (SAKTI) developed by the Ministry of Finance of the Republic of Indonesia. SAKTI operators adapt independently to application development. UBT is a State University (PTN) with Work Unit status whose budget planning, implementation, and financial reporting are regulated by the ministry. The university aims to realize good university governance through accountability aspects. In conclusion, Information Technology-based UBT Budget Accountability is good and strives to improve yearly.

References

Agitia, D. (2019). Akuntabilitas Pelayanan Publik Dalam Program E-Ktp Di Tingkat Pemerintahan Daerah Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Malang. Jurnal Ilmu Sosial Dan Ilmu Politik (JISIP), 8(2), 122–127. https://doi.org/10.33366/jisip.v8i2.1743

Aldabbagh, L. M. A., & Altaee, Z. M. H. (2019). The role of university governance in enhancing control process on the budget in universities/A proposed model for application at the University of Mosul. Tikrit Journal of Administration and Economics Sciences, 15(45), 35–53. https://www.iasj.net/iasj/article/161733

Budiarto, D. S., & Puspitasari, M. D. (2020). Meningkatkan Kinerja Anggaran Berkonsep Value For Money. Accounting Global Journal, 4(2), 153–166. https://doi.org/10.24176/agj.v4i2.5099

Darlis, A., Lubis, A., & Farha, M. (2023). Perguruan Tinggi Berbadan Hukum (PTN-BH). Jurnal Ilmiah Multi Disiplin Indonesia, 2(3), 585–597. https://doi.org/10.32670/ht.v2i3.2921

Dewi, I. N., Haryanti, R. H., & Sudibyo, D. (2020). Accountability of General Election Commission of Klaten Regency in Organizing the 2015 Election of Regent and Deputy Regent. International Journal of Multicultural and Multireligious Understanding, 7(1), 629–637. https://doi.org/10.18415/ijmmu.v7i1.1370

Dwimawanti, I. H., Rahman, A. Z., & Rahman, R. F. (2019). Managerial Accountability in Village Fund Management. Jurnal Ilmu Sosial, 18(2), 109–125. https://doi.org/10.14710/jis.18.2.2019.109-125

Frinosta, E., Defit, S., & Sumijan. (2021). Optimalisasi Penggunaan Anggaran dalam Menunjang Proses Tri Darma Pendidikan pada Perguruan Tinggi. Jurnal Informatika Ekonomi Bisnis, 3(3), 83–88. https://doi.org/10.37034/infeb.v3i3.78

Hastina, H., Safiltri, D. A., Ramadhan, R., & Andika, A. (2020). Analisis Kebijakan Pendidikan Terkait Akuntabilitas Pembiayaan Pendidikan. Jurnal Mappesona, 3(2), 1–11. https://doi.org/10.30863/mappesona.v3i2.873

Herizal, H., Mukhrijal, M., & Wance, M. (2020). Pendekatan Akuntabilitas Pelayanan Publik Dalam Mengikuti Perubahan Paradigma Baru Administrasi Publik. Journal of Governance and Social Policy, 1(1), 24–34. https://doi.org/10.24815/gaspol.v1i1.17327

Indra, I. (2020). The Effect Of Human Resources And Information Technology On The Revaluation Of Government Fixed Assets. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 6(2), 129–142. https://doi.org/10.28986/jtaken.v6i2.469

Lusiana, Mildawati, T., & Fidiana. (2019). Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan. Journal of Research and Application: Accounting and Management, 4(1), 1–10. https://doi.org/10.18382/jraam.v4i1.001

Lussiana, L., Mildawati, T., & Fidiana, F. (2019). Dekonstruksi Konsep Good University Governance Dalam Pelaksanaan Anggaran Perguruan Tinggi Negeri Badan Hukum. Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi, 22(2), 85–98. https://doi.org/10.35591/wahana.v22i2.181

Mangar, A. B., Anakotta, F. M., & Kalau, A. A. (2022). Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Organisasi Perangkat Daerah di Kabupaten Kepulauan Aru). Conference on Economic and Business Innovation (CEBI), 2(1), 2247–2263. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/209

Meilisa, S. (2022). Akuntabilitas Perguruan Tinggi Agama Islam Swasta Lampung Utara [UIN Raden Intan Lampung]. http://repository.radenintan.ac.id/20921/

Milad, M. K., Achmad Teguh Wibowo, & Akh. Yunan Athoillah. (2019). Penguatan Tata Kelola Transparansi Informasi Publik, Akuntabilitas, dan Efisiensi Keuangan di Universitas Demi Mewujudkan Good University Government. OECONOMICUS Journal of Economics, 3(2), 220–233. https://doi.org/10.15642/oje.2019.3.2.220-233

Nasrudin, E., & Widagdo, A. K. (2020). Determinan Kepuasan Pengguna Sistem Aplikasi Keuangan Tingkat Instansi dan Pengaruhnya Terhadap Individu dan Organisasi. Jurnal Manajemen Perbendaharaan, 1(1), 69–94. https://doi.org/10.33105/jmp.v1i1.351

Natawibawa, I. W. Y., Mulya, I. M. O., & Yoh, W. H. (2019). Transparency And Accountability As Determinants In The Financial Management Of Universities: A Study On State Universities In Malang City. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 5(1 SE-Articles), 57–72. https://doi.org/10.28986/jtaken.v5i1.247

Pradhana, R. S. (2021). Otonomi Pengelolaan Keuangan Pada Perguruan Tinggi Negeri Badan Hukum (PN-BH). Jurnal Hukum Peratun, 4(2), 171–190. https://doi.org/10.25216/peratun.422021.171-190

Putra, A. I. P., & Roni, M. (2021). Good Governance Dalam Lingkungan Pendidikan Tinggi (Good University Governance). Al-Idarah: Jurnal Kependidikan Islam, 11(2), 226–236. https://doi.org/10.24042/alidarah.v11i2.10065

Raga, R. A., Suharman, H., & Sari, P. Y. (2020). The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities. Jurnal Organisasi Dan Manajemen, 16(1), 47–58. https://doi.org/10.33830/jom.v16i1.708.2020

Rizal, A., Kahfi, S. N., Abdurrahman, Wulandono, Tono, & Prasetyono, H. (2023). Manajemen Perubahan Di Era Digital: Tantangan Dan Peluang Bagi Adaptasi Organisasi. BULLET: Jurnal Multidisiplin Ilmu, 2(4), 933–941. https://www.journal.mediapublikasi.id/index.php/bullet/article/view/3366

Said, L. M. N., Kadir, H. A., & Bake, J. (2021). Penerapan Sistem Informasi Manajemen Daerah Dalam Mendukung Tata Kelola Keuangan Publik Yang Baik Di Kabupaten Buton Utara. Publica: Jurnal Administrasi Pembangunan Dan Kebijakan Publik, 12(2), 180–189. https://doi.org/10.33772/publica.v12i2.13847

Sudarto, S. (2019). Pengembangan integrated financial management information system (IFMIS) di Indonesia. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 4(2), 87–103. https://doi.org/10.33105/itrev.v4i2.127

Tumindiga, N. O., Mawikere, L. M., & Kapojos, P. M. (2023). Evaluasi Penerapan Sistem dan Prosedur Pengeluaran Kas Sesuai Peraturan Menteri Keuangan No. 171/PMK. 05/2021 Pada Kantor Kementerian Agama Kota Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 7(3), 115–120. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/49437

Wardhani, R. S., Taufik, T., Luk luk Fuadah, & Siddik, S. (2019). The Implementation of Good University Governance in State Universities. Jurnal Organisasi Dan Manajemen, 15(1), 16–23. https://doi.org/10.33830/jom.v15i1.6.2019

Downloads

Published

2023-12-30

How to Cite

Naufal, P. P. ., Aisyah, S. ., & Budiati, A. . (2023). Information technology-based budget accountability at the University of Borneo Tarakan. The International Journal of Politics and Sociology Research, 11(3), 289–299. https://doi.org/10.35335/ijopsor.v11i3.182

Issue

Section

Social, Culture, Politics