An Exploratory Study of Performance-Based Budgeting Practices in Indonesian Private School
- DOI
- 10.2991/acec-18.2018.105How to use a DOI?
- Keywords
- budgeting; school budget; performance based budgeting
- Abstract
The demands of bureaucratic reform are challenges and prospects for educational institutions. In Indonesia, private school management has a very different character from public schools because it has a high financial dependence on foundations. Sources of funding at private schools come from parents, foundations, governments, donations/grants. Prior research provided empirical evidence that the implementation of planning and budgeting in schools has not been well managed and it has many obstacles. The purpose of this paper was to explore the budgeting process, stakeholder participation level, the constraints in the budgeting process, and the implementation of performance-based budgets in vocational high schools. The research was conducted in three private schools around Semarang City Indonesia. Respondents in this research were principals, treasurers, foundation boards, committees, teachers, students, staff, and parents. The results showed that the budget in private schools has not been based on vision, mission and school goals. The funds mostly used to finance the daily activities in teaching and learning. The most dominant role in determining the budget post was the treasurer and the board of the foundation, it because of the lack of human resources. The school budget in the autonomy era is expected to be formulated with a performance approach that prioritizes the achievement of goals.
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Agus Wahyudin AU - Agung Yulianto AU - Badingatus Solikhah PY - 2018/11 DA - 2018/11 TI - An Exploratory Study of Performance-Based Budgeting Practices in Indonesian Private School BT - Proceedings of the Annual Civic Education Conference (ACEC 2018) PB - Atlantis Press SP - 458 EP - 461 SN - 2352-5398 UR - https://doi.org/10.2991/acec-18.2018.105 DO - 10.2991/acec-18.2018.105 ID - Wahyudin2018/11 ER -