7/21/2019 ABSTRACT (EN) Tesis Hendrawan Bayu Wicaksono

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Universitas Indonesia 

ABSTRACT

 Name : Hendrawan Bayu Wicaksono 

Study Program : Master of Accounting Title : Analysis of Financial Management Pattern Public Service

Agency (PPK-BLU) Implementing In Budgeting,

Implementation and Reporting of Public Service Agency of

Higher Education Institution : Case Study at Indonesia Open

University (UT)

The purpose of this research is to determine the implementation and evaluate

 performance Financial Management Pattern Public Service Agency (PPK-BLU) at

Indonesia Open University (UT). It also describes obstacles found in the PPK-

BLU at UT. The method used is qualitative analysis. Data was collected through

observation, interviews, and documents related to the research topic. Findings ofthis study, based on the analysis of performance evaluation show that UT has

implemented the concept of Performance-Based Budgeting (PBB). Conceptually

Value For Money (VFM). At this phase of budget reporting still use two (2)

financial reporting standards named as SAP and SAK. Based on the analysis of

the implementation of Public Service Agency, UT has documents from budgeting

to reporting that requirements from Manual of Public Service Agency Education

Sector by Ministry of Finance. The barrier faced by UT in the planning phase is

not use of IT applications which more require time and human resources, the

 barrier in the implementation phase is low realization of budget and the

competence of human resources for the management of government finances that

have not been evenly distributed across all units, at the phase of budget reporting

has not been used 1 (one) financial reporting standards and also the lack of

 performance reporting tool in measuring performance at UT, to be able to connect

 between budget has been used with the resulting performance. 

Keywords:

Public Service Agency, Budgeting, Implementation, Reporting, Value For Money,

Performance Based Budgeting