Agus Wahyudin, - and Agung Yulianto, Akuntansi FE and Badingatus Solikhah, FE Akuntansi (2018) An Exploratory Study of Performance-Based Budgeting Practices in Indonesian Private School. In: Annual Civic Education Conference (ACEC 2018).

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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

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