Government Policy Regarding Education Budget on The Posture of The State Budget (APBN)

E Sulasmi, I Prasetia… - Journal for Lesson and …, 2023 - ejournal.undiksha.ac.id
Financing is one of the important instruments in achieving educational goals that must be
managed effectively and efficiently and uphold the values of accountability. This must be …

Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities

L He, K Ismail - Humanities and social sciences communications, 2023 - nature.com
The COVID-19 pandemic has raised many issues for higher education institutions, one of
which is the continued decline in funding and an increased emphasis on effectiveness and …

Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

H Sofyani, H Abu Hasan, Z Saleh - Journal of Financial Crime, 2022 - emerald.com
Purpose This study aims to investigate internal control (IC) implementation in higher
education institutions (HEIs). This study also explores determinants, obstacles and …

[PDF][PDF] Do Private Universities Achieve Financial Sustainability as a Result of Transformational Leadership.

E Handayani, M Sholihin, S Pratolo… - International Journal of …, 2022 - academia.edu
Accepted: 4 November 2022 Against the backdrop of financial turbulence at the start of the
COVID-19 pandemic, this study examines the role of transformational leadership in leading …

[PDF][PDF] The Role of IT Capabilities and IT Governance on Accountability and Performance of Higher Education Institutions During the COVID-19 Pandemic.

H Sofyani, A Tahar, I Ulum - Management & Accounting Review, 2022 - mar.uitm.edu.my
The COVID-19 pandemic has urged higher education institutions (HEIs) to improve their
information technology (IT) capabilities due to online demands in almost all activities …

[HTML][HTML] Insight into the critical success factors of performance-based budgeting implementation in the public sector for sustainable development in the COVID-19 …

PQ Huy, VK Phuc - Sustainability, 2022 - mdpi.com
This research sets its sights on producing a precise and meticulous analysis in order to
identify critical success factors (CSFs) of behavioral intention to adopt performance-based …

Does internal control contribute to quality management in higher education institutions? Indonesia's adoption experience of the COSO integrated framework

H Sofyani, H Abu Hasan, Z Saleh - The TQM Journal, 2023 - emerald.com
Purpose This study investigates internal control implementation contribution to quality
management at higher education institutions (HEIs). Design/methodology/approach This …

Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher …

KA Fachrudin, M Sholihin - Cogent Business & Management, 2021 - Taylor & Francis
This study aims to investigate the relationship between budgetary participation, job
satisfaction, and organizational citizenship behavior. This study particularly examines if job …

Perceived of organizational support for budget implementation based on performance of Indonesian private universities

E Handayani, S Pratolo, T Pandansari, MP Aji - Calitatea, 2023 - search.proquest.com
The failure to implement performance-based budgeting in universities is evaluated for
internal and external perception factors. This study examines the relationship between the …