Validitas Usulan Perencanaan Anggaran Terhadap Konsistensi DIPA-POK Di Universitas Pendidikan Ganesha

Abstract

In the Planning and Budgeting Manual of the Ministry of Education and Culture's Planning Bureau, what is meant by planning and budgeting is an activity and results that form a unified whole. Budget implementation will not be clear if the budget planning is not clear, and in a budget realization cycle it must refer to the planning and budget planning proposal documents. From the results of Budget Planning at the Ganesha University of Education (Undiksha), a Budget Implementation List (DIPA) is produced and is a complete unit of the Activity Operational Guidelines (POK). DIPA-POK Undiksha is a document that has clear and legal data history. This document is the essence of all proposed programs and activities that have been prepared and legalized by all work units in Undksha. DIPA is ratified by the President through the Ministry of Finance and is used by the Undiksha Working Unit and becomes a guide in budget implementation.Dive into the conditions above, DIPA-POK is actually a joint decision by all parties so that its validity actually does not need to be doubted or questioned, however, these conditions do not match the expectations of the planning team, because every year there are proposals for changes to the budget plan (revision). Seeing these conditions, it is necessary to carry out research/studies on the validity of the budget proposal so that problems that often arise can be minimized. This research is experimental research by implementing an experimental group with a control group, where the experimental group is given special treatment, namely in the form of guidance and study, while the control group is given normal treatment in accordance with the minimum provisions of the budget preparation cycle. The independent variable is the absorption capacity of BLU funds, while the dependent variable is verification of budget proposals. The research population is the entire financial team within Undiksha FY-2023 which will be evaluated based on research variables, measurement dimensions and assessment indicators. From the results of research carried out after analysis, all data is considered normal and suitable for use as a basis for searching data and gathering research results, and after recapping the results of the questionnaire, the results can be presented, namely that there are 9 (nine) stating STS (1.32%) of respondents who strongly disagree; 26 stated TS, (3.80%) respondents who did not agree; 70 stated Abstain, (10.23%) respondents were undecided; 491 stated S (71.78%) respondents who agreed; 88 stated that SS (12.87%) of respondents who strongly agreed with each item in the answers to all of these questions meant that the respondents had carried out the provisions of budget management in terms of budget absorption capacity.The output of this research is an article published in an ISSN journal and for Technology Readiness Level 1 the basic principles of technology have been researched and recorded in the verification of budget proposals. Later Technology Readiness Level 2 can formulate technology concepts and applications for using verifiers in increasing budget absorption capacity