Empowering Higher Education Budgeting through Human Resource Competence: An Empirical Study Aligned with SDG 4

Abstract

This study aims the impact of human resource (HR) competence on budget planning, implementation, and evaluation in higher education institutions, within the context of achieving Sustainable Development Goal (SDG) 4. Using a quantitative approach with a hypothesis-testing design, the study collected primary data through questionnaires distributed to 70 respondents, consisting of lecturers and financial staff at Semarang State University. The data were analyzed using multiple linear regression, following tests for validity, reliability, and classical assumptions. The results indicate that HR competence has a positive and significant influence on all three stages of the budgeting process. Competent HR contributes to more effective financial decision-making, better alignment of budget allocations with institutional goals, and improved accountability in budget execution. These findings highlight the strategic role of human resources in enhancing public financial governance in higher education and support the need to strengthen HR capacity for more transparent and performance-based budgeting.