Proposed framework for the preparation and implementation of the performance budget in public universities using the ABC method (applicability to the University of Karamian)

The aim of this study is to find a new method of budgeting in one of the most important state facilities, namely, government universities, specifically the University of Garmian, by preparing the performance budget using the ABC method to achieve the efficiency and effectiveness of limited resources. The budget used in public universities is budget balancing. It is a traditional budget that focuses on the adoption of inputs without attention or focus on the objectives or the measurement of the outputs and the resulting effects, which weakens the accountability approach to efficiency and efficiency in implementation. In order to achieve the objectives of this study, a thorough analysis and discussion of the scientific elements related to the fundamentals of the proposed budget was carried out. It was concluded that the performance budget through the use of the ABC system may lead to the effective completion of programs and activities at the University and other government universities. Extent of response to planned programs and objectives.

DANA PERIMBANGAN DALAM PEMBAGIAN URUSAN PEMERINTAHAN PUSAT DAN DAERAH

The issue of balancing funds which is a potential source of revenue for the regions is closely related to the central and regional governmental affairs because the funds are sourced from the state budget. Balancing Funds are funds sourced from APBN revenues allocated to regions to fund local needs in the context of decentralization implementation. The current DBH allocation is too complex as it lacks a strong foundation and varies the basis of assignment for revenue sharing. The DBH distribution mechanisms in the regions also often experience delays.Keywords: Balancing Fund Permasalahan dana perimbangan yang menjadi sumber penerimaan potensial bagi daerah berhubungan erat dengan pembagian urusan pemerintahan pusat dan daerah karena dananya bersumber dari APBN. Dana Perimbangan adalah dana yang bersumber dari pendapatan APBN yang dialokasikan kepada daerah untuk mendanai kebutuhan daerah dalam rangka pelaksanaan desentralisasi. Alokasi DBH saat ini terlalu komplek seperti kurang memiliki landasan yang kuat dan beragamnya dasar penetapan untuk bagi hasil. Mekanisme penyaluran DBH di daerah juga sering mengalami keterlambatan.Kata Kunci: Dana Perimbangan

State budget shortfalls and budget balancing strategies during and after the great recession of 2008

This paper investigates how state governments used budget balancing strategies to cope with budget shortfalls in the fiscal years between 2009 and 2013. Using data from the Fiscal Survey reports and Comprehensive Annual Financial Statements (CAFRs) covering all fifty states, the paper summarizes and analyzes several types of strategies such as state savings, federal aid, revenue enhancement and expenditure cutting in response to budget shortfalls during and after the Great Recession of 2008. In addition, findings from the three case studies in New York, Texas and Washington show distinct patterns in these states’ choices of balancing strategies to cope with budget shortfalls. New York adopted a more balanced approach between revenue increasing and expenditure cutting strategies, whereas Washington and Texas implemented more severe expenditure cutting strategies to address budget shortfalls.

Assessing Four Budget-Balancing Strategies in Higher Education

Higher education institutions currently face serious challenges from cutbacks in government funding worldwide. In responce to this, four strategies are available: capping enrollments and cutting costs, changing the mix of enrollments, increasing tuition fees for existing students, and increasing enrollments while maintaining current tuition-fee levels. Institutions need to decide their response based on their institutional conditions.