KONSTRUKSI GOOD FINANCIAL GOVERNANCE DALAM PENGELOLAAN ANGGARAN PERGURUAN TINGGI NEGERI BADAN LAYANAN UMUM

Ratna Wulandari, . (2025) KONSTRUKSI GOOD FINANCIAL GOVERNANCE DALAM PENGELOLAAN ANGGARAN PERGURUAN TINGGI NEGERI BADAN LAYANAN UMUM. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (291kB)
[img] Text
AWAL.pdf
Download (461kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (368kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (489kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (400kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (704kB)
[img] Text
BAB 5.pdf
Restricted to Repository UPNVJ Only
Download (426kB)
[img] Text
BAB 6.pdf
Download (330kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (288kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (187kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (3MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (58MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (468kB)

Abstract

The good realization of the budget at UPNVJ, has not been supported by good budget planning either. This condition gives rise to urgent needs to evaluate and optimize the planning and budget management process. This research was conducted to analyze the application of the concept of Good Financial Governance (GFG) with the principle of integrity in the budget management process at UPNVJ. The analysis was carried out and directed to be able to find factors causing deviations between planning and the realization of spending that often occur in UPNVJ. This research is also inseparable from the role of professional judgment, from UNEJ in providing views and input in compiling recommendations that are not only normative, but also applicative and relevant to real conditions at Public Service Higher Education College. So that the input and expert judgment of the UNEJ planning department is very valuable in the completion of this study. The results of the study found the principle of GFG and integrity in UPNVJ have not been implemented to the maximum. Although the principle of transparency has been formed, the application of other principles such as accountability, responsibility, independence, justice, and integrity has not been applied optimally. Factors underlying the occurrence of deviation problems at UPNVJ, including: Weak implementation of GFG, Activity and Budget Plan (RKA) and Monthly Fund Withdrawal Plans (RPD) that are not used as guidelines for the implementation of activities; existence of urgent activities and policy changes; weak monitoring and coordination between units; complicated non -technical and bureaucratic barriers; limitations of the system and the absence of a reward and punishment system; and the existence of blocking the budget ceiling.

Item Type: Thesis (Tesis)
Additional Information: {No.Panggil: 2310124008} {Pembimbing: Ni Putu Eka Widiastuti} {Penguji 1: Erna Hernawati} {Penguji 2: Amrie Firmansyah}
Uncontrolled Keywords: Good Financial Governance, Integrity, Deviation Factors, Budget Planning, BLU
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: RATNA WULANDARI
Date Deposited: 28 Jul 2025 04:57
Last Modified: 07 Aug 2025 07:31
URI: http://repository.upnvj.ac.id/id/eprint/38782

Actions (login required)

View Item View Item