Analysis of the budget realization system in higher education: A case study

Abstract

The budget realization system in an institution is crucial in the success of the institution. State Polytechnic of Malang (Polinema) is one of the vocational higher education Institutions in Indonesia that implements the system as a form of compliance with existing laws and regulations and still has several problems with its implementation. This study aims to analyze the problem of the budget realization system at the State Polytechnic of Malang. This study uses a qualitative research method and uses a fishbone diagram for the process of classifying the data. This paper explains that 5 points cause problems in the budget realization system, namely machines, methods, people, management, and time. The study makes recommendations for a successful implementation of the budget realization system and also makes recommendations for future researchers.

Keywords: Budget, budget realization system, higher education, problem analysis;