Verifikasi Usulan Anggaran Untuk Meningkatkan Daya Serap Dana BLU Universitas Pendidikan Ganesha

Abstract

Undiksha's budget absorption, especially the absorption of BLU (Public Service Agency) funds from the Ganesha Education University (Undiksha), is an indicator of financial performance which is a benchmark for the success of the institution in carrying out activity programs because most of the BLU funds are funds to carry out activity programs carried out by all existing work units. in the Undiksha neighborhood. In carrying out the process, the finance section already has a pattern for carrying out the financial realization process, including the process of verifying budget proposals proposed by Work Units within Undiksha. This process greatly influences the smoothness of the process of realizing financial disbursement, because the proposer can find out where the errors or obstacles are. Problems that arise when the proposed budget is realized include an insufficient ceiling, activity budget items (MAK) that are not appropriate for use, incorrect account codes and withdrawal schedules that are not according to plan. 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 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 capturing 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.