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Vol.14, No.3, August 2025. ISSN: 2217-8309 eISSN: 2217-8333
TEM Journal
TECHNOLOGY, EDUCATION, MANAGEMENT, INFORMATICS Association for Information Communication Technology Education and Science |
Accountability and Transparency to Increase the Achievement of Budget Realization Targets
Syati Irawati, Ahmad Yunani, Fifi Swandari
© 2025 Syati Irawati, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)
Citation Information: TEM Journal. Volume 14, Issue 3, Pages 2243-2258, ISSN 2217-8309, DOI: 10.18421/TEM143-30, August 2025.
Received: 05 November 2024. Revised: 24 March 2025.
Abstract:
The development of the budgeting system in Indonesia has changed since the launch of the country's financial management reform, namely from traditional budgeting to performance-based budgeting. This research aims to increase budget realization with the principles of accountability and transparency and use outcome-based performance indicators. The research method used was quantitative, with 46 respondents consisting of 21 men and 25 women. Respondents ranged from 40 to 55 years and above, with a working period of more than 15 years and education ranging from S1 to S3. Data collection: This study uses observation and questionnaires. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) tool and the linear regression method. Two variables have a strong relationship with the achievement of the budget report realization target. Therefore, holistic, transparent, and involving public participation in state financial supervision can improve the quality of public services, build public trust in university institutions, and become a strong foundation for sustainable and inclusive development. This research was limited to being conducted at Lambung Mangkurat University, so the results could not be generalized to other universities.
Keywords – Accountability, transparency, budget realization, good university governance. |
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