Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan

Abstract

This study aims to explore the form of transparency and accountability in budget performance in encouraging organizational performance improvement. Data obtained from key informants then presented with an interpretive approach. The result is budget performance can reach good university governance through the integration of SIPMonev and SIM RBA. The transparency aspect is fulfilled by publishing all reports to the public. While accountability is shown by fulfilling performance contract to Ministry of Research and Technology and standard of fees that set by Ministry of Finance.