Implementation of Performance-based Budgeting to Strengthen Performance Accountability at Universitas Negeri Semarang

Abstract

This study aims to explore the implementation of performance-based budgeting using the Money Follow Program concept to strengthen performance accountability at Universitas Negeri Semarang (UNNES). Employing a descriptive-analytical method with a qualitative approach, the research involved interviews, focus group discussions, and questionnaires across 20 accounting entities within UNNES. The findings indicate that while performance-based budgeting has been generally well implemented, challenges remain in resource allocation, understanding of performance accountability (AKIP), and system integration at the work unit level. The study highlights the need for improved budget optimization, enhanced internal evaluation mechanisms, and the development of integrated information systems. These efforts are essential to support UNNES in achieving its strategic goals and enhancing transparency and accountability in higher education governance.