Performance-Based Budget Implementation: Stages of Budget Planning (Study at IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Abstract

Based on the accreditation scores of institutions and study programs, researchers identified that IAIN SAS Bangka Belitung faced problems in implementing performance-based budgeting. Further identification was carried out by analyzing budget realization and performance audit results, showing that the implementation of performance-based budgeting at the budget planning stage at IAIN SAS Bangka Belitung was not optimal. This research aims to determine and analyze the implementation of performance-based budgeting at the budget planning stage at IAIN SAS Bangka Belitung which is not yet optimal. The research method used is a qualitative method with a phenomenological approach. Data collection was carried out through interview and documentation techniques. The data analysis process is assisted by using an application (NVivo software). The key informants in this research came from internal parties at IAIN SAS Bangka Belitung who were directly involved in the budget planning stages. This research resulted in the finding that the reason why the implementation of performance-based budgeting at the planning stage at IAIN SAS Bangka Belitung was not optimal was because: 1) In the budget planning process, performance information had not been maximally utilized from existing planning documents at IAIN SAS Bangka Belitung; 2) The planned activities of the IAIN SAS Bangka Belitung work unit are not all relevant to the performance objectives set out in the IAIN SAS Bangka Belitung strategic plan document; and 3) There are no documents issued by the planning party as a guide or signpost in preparing the work plan.