FACTORS AFFECTING THE EFFECTIVENESS OF BUDGET MANAGEMENT OF HIGHER EDUCATIONAL INSTITUTION

Abstract

The research was a documentary research using qualitative approach that aimed to study the factors affecting budget management of the higher educational institution of College of Allied Health Sciences. The study especially shaded light (a) budget disbursement, (b) budget transfer, and (c) action plans on the budget management. This research relied on the purposive sampling technique and content analysis. Data collection was derived from reports of the budget disbursement, reports of budget transfer and reports of action plan in pursuits of four main strategies of the university namely 1) strategy on university development towards sustainable niche guru, 2) strategy on academic works construction and local wisdom elevation, 3) strategy on establishment of network relationship links to community, and 4) strategy on international recognition. Findings were indicated that budget disbursement that exceeded the budget plan affected the effectiveness of budget management in high level, prior to budget transfer caused by faculty employment expenditures, as well as the delayed evidences of disbursement of the action plans handed to officers, respectively. With this findings, implications were identified that executive directors should determine the policy of working direction through the plans, seek for outsource allocations, generate the effective disbursement standard in order to avoid the budget transfer. This outcomes can contribute to strategy planning for personnel development and the management of action plan.