Participatory Budgeting In Indonesia Private University
DOI:
https://doi.org/10.26740/jaj.v10n1.p57-68Keywords:
Budgeting, Democratic, Harmony, Participatory BudgetingAbstract
This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly with participating observation. Researchers as vice chairman of the budget committee could follow budgeting process began with budget committee meetings, leaders meetings, senate meeting until the meeting with the foundation. Data were analyzed with Miles and Huberman's (1992) qualitative analysis technique. The result indicates that Vice Rector II acts as a leader have in the context of budgeting. Rector as a leader in university level and Chairman of the Foundation acts as a leader at the foundation level. Harmony and togetherness in the budgeting process is reflected in the participation of some players in establishment of work program. This process is in a way democratic. While, the balance is reflected in the process of budgetary increase in allowances.References
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Covaleski, M. A., Evans, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration. Journal of Management Accounting Research, 15(1), 349. doi:10.2308/jmar.2003.15.1.3
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Ezzamel, M., Robson, K., & Stapleton, P. (2012). The logics of budgeting: Theorization and practice variation in the educational field. Accounting, Organizations and Society, 37(5), 281303. doi:10.1016/j.aos.2012.03.005
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Hasanah, R. (2012). Strategi Adaptasi Kelompok Musik Gambang Kromong Dalam Menghadapi Perubahan Sosial (Studi Kasus Kelompok Musik Gambang Kromong Mustika Forkabi). Skripsi Fakultas Ilmu Sosial dan Ilmu Politik, UIN Syarif Hidayatullah, Jakarta.
Horngren, C., Datar, S.M., & Foster, G. (2006). Cost Accounting, A Managerial Emphasis, Twelfh Edition. Diterjemahkan oleh Lestari,P.A, Editor Saat,Suryadi dan Wibi Hardani, Edisi 12, Jilid 1, Penerbit Erlangga, Jakarta.
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Mutiganda, J. C. (2013). Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach. Critical Perspectives on Accounting, 24(7-8), 518531. doi:10.1016/j.cpa.2013.08.003
Sintomer, Y., Herzberg, C., & Röcke, A. (2008). Participatory Budgeting in Europe: Potentials and Challenges. International Journal of Urban and Regional Research, 32(1), 164178.
doi:10.1111/j.1468-2427.2008.00777.x
Covaleski, M. A., Evans, J. H., Luft, J. L., & Shields, M. D. (2003). Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration. Journal of Management Accounting Research, 15(1), 349. doi:10.2308/jmar.2003.15.1.3
Creswell, J.W. (2008). Qualitative Inquiry and Research Design: Choosing Among Five Traditions, Second Edition, Sage Publications, California.
Ezzamel, M., Robson, K., & Stapleton, P. (2012). The logics of budgeting: Theorization and practice variation in the educational field. Accounting, Organizations and Society, 37(5), 281303. doi:10.1016/j.aos.2012.03.005
Fauré, B., & Rouleau, L. (2011). The strategic competence of accountants and middle managers in budget making. Accounting, Organizations and Society, 36(3), 167182. doi:10.1016/j.aos.2011.04.001
Garrison, R. H. (1982). Managerial Accounting. Third Edition, Texas: Bussiness Publications.
Hasanah, R. (2012). Strategi Adaptasi Kelompok Musik Gambang Kromong Dalam Menghadapi Perubahan Sosial (Studi Kasus Kelompok Musik Gambang Kromong Mustika Forkabi). Skripsi Fakultas Ilmu Sosial dan Ilmu Politik, UIN Syarif Hidayatullah, Jakarta.
Horngren, C., Datar, S.M., & Foster, G. (2006). Cost Accounting, A Managerial Emphasis, Twelfh Edition. Diterjemahkan oleh Lestari,P.A, Editor Saat,Suryadi dan Wibi Hardani, Edisi 12, Jilid 1, Penerbit Erlangga, Jakarta.
Lubis, A. I. (2010). Akuntansi Keprilakuan. Edisi 2. Penerbit Salemba Empat, Jakarta.
Moleong, L. (2000). Metodologi Penelitian Kulaitatif, Remaja Rosdakarya, Bandung.
Mutiganda, J. C. (2013). Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach. Critical Perspectives on Accounting, 24(7-8), 518531. doi:10.1016/j.cpa.2013.08.003
Sintomer, Y., Herzberg, C., & Röcke, A. (2008). Participatory Budgeting in Europe: Potentials and Challenges. International Journal of Urban and Regional Research, 32(1), 164178.
doi:10.1111/j.1468-2427.2008.00777.x
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Published
2018-10-29
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Sayidah, N., & Assagaf, A. (2018). Participatory Budgeting In Indonesia Private University. AKRUAL: Jurnal Akuntansi, 10(1), 57–68. https://doi.org/10.26740/jaj.v10n1.p57-68
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