Efficiency Increasing the Planning and Budgeting System for College of Logistics and Supply Chain

Keywords: Efficiency increasing, Planning, Budgeting

This research aims to study the efficiency increase of the planning and budgeting system for

College of Logistics and Supply Chain. A qualitative research method was used. The key

informants in in-depth interviews were 10 people. Data was collected through interviews, and

questionnaires, analyzed by descriptive statistics and data verification using triangulation. The

findings found that 1) In terms of budget preparation. It was found that the budget was

prepared according to university regulations correctly. 2) In terms of budget approval, it was

found that there was preparation of an operational plan and a budget spending plan, a policy

or measure for budget management was set, and the budget spending was approved, which

could be verified. 3) In terms of budget management, it was found that transparency was

considered, procedures were adjusted according to disbursement regulations or government

regulations, and budget management took into account the principle of economy. 4) In terms

of budget control. It was found that the inspection of procurement according to government

regulations to control budget usage was the plan.