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

Sep 10, 2026

This study explores the implementation of performance-based budgeting using the Money Follow Program concept to strengthen performance accountability at Universitas Negeri Semarang (UNNES). Using a descriptive-analytical approach with qualitative methods, the research draws on interviews, focus group discussions, and questionnaires across 20 accounting entities within UNNES. Results show overall implementation effectiveness, while persistent challenges remain in resource allocation, understanding performance accountability (AKIP), and system integration at the work unit level. The findings emphasize improved budget optimization, stronger internal evaluation mechanisms, and integrated information systems to support UNNES transparency and governance.

LanguageEnglish

CategoryResearch & Report

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Pages12

Reading Time30 min

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Abstract

Introduction

Literature Review and Hypotheses Development

| Implementation of Performance-based Budgeting to Strengthen Performance Accountability at Universitas Negeri Semarang
Fransiska Novi Kurniasih1, Wiwik Widayati2, Ingrid Dewi Rejeki3, Pungky Indrawan Dwi Laksana4
1Direktorat Perencanaan dan Keuangan, Universitas Negeri Semarang
2Direktorat Perencanaan dan Keuangan, Universitas Negeri Semarang
3Direktorat Perencanaan dan Keuangan, Universitas Negeri Semarang
4Direktorat Perencanaan dan Keuangan, 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 performancebased 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. | | Keywords | accountability; budget; performance; planning | INTRODUCTION Accountability is one of the key criteria in achieving good university governance (Wijatno, 2009) . Performance accountability refers to the ability to demonstrate that public funds have been spent economically, efficiently, and effectively (Bastian, 2006) . Higher education institutions, as public sector entities, are required to continuously improve performance accountability, where all government agencies must develop strategic planning, conduct performance measurement, and produce performance reporting. Universitas Negeri Semarang (UNNES) has undergone a financial management transformation from a Public Service Agency State University (PTN-BLU) to a Legal Entity State University (PTNBH) through Government Regulation No. 36 of 2022 concerning Legal Entity State University of Universitas Negeri Semarang. This transition grants UNNES greater autonomy in both academic and non-academic management. However, with increased autonomy comes greater responsibility to ensure transparency, accountability, and quality in all operational aspects. The results of the Performance Accountability Evaluation for Government Institutions at UNNES, based on the letter from the Inspector General of the Ministry of Education, Culture, Research, and Technology No. 11927/G.GI/PR.04.03/2023 regarding the 2023 AKIP Evaluation Results, show a score of 89.85 with an "A" rating, an improvement from 88.15 in 2022 with the same rating. This positive performance accountability score must continue to be improved to reflect the quality of governance at UNNES. Strengthening government institution performance accountability can be achieved through various efforts, one of which is implementing performance-based budgeting. Performance-based budgeting is a budgeting system that focuses on organizational outputs and is closely related to achieving the Vision, Mission, and Strategic Plan of the Organization [2] . Meanwhile, the Money Follow Program concept is a budgeting approach that prioritizes programs/activities directly aligned with government priorities and that create significant impact. The primary goal of performance-based budgeting is to emphasize centralized expenditure control and prevent administrative misuse (Schick, 2007) . Thus, the urgency of this research is to ensure the accountability of Universitas Negeri Semarang in the implementation of its programs and budget. The implementation of performance-based budgeting with

FAQs

What is the purpose of this study at Universitas Negeri Semarang?

The study aims to explore how performance-based budgeting with the Money Follow Program concept strengthens performance accountability at UNNES.

What research method and data sources were used?

A descriptive-analytical method with a qualitative approach was used, involving interviews, focus group discussions, and questionnaires across 20 accounting entities.

What challenges were identified despite generally good implementation?

Challenges include difficulties in resource allocation, limited understanding of performance accountability (AKIP), and weak system integration at the work unit level.

Sep 10, 2026

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