| dc.description.abstract | General phenomenon in Indonesian states that universities in this country are still
haven’t implement the principles of Good University Governance. Universities have
strategic role in advancing science and technology by applying the value of the
humanities as well as the cultivation and sustainable empowerment of the nation in
accordance with Law No. 12 Year 2012. This study uses a technical judgment
sampling survey with Research and development approach. The results of research
outcomes in form of web based budget implementation called Management and
Financial Accounting Information System in Higher Education (SIMAKU-PT) with
features: Performance based Budgeting, financial administration, accounting in
accordance with Statement of Financial Accounting Standards (PSAK) No. 45 of
not for profit accounting with integrated accrual basis. SIMAKU-PT is able to
produce a performance-based budget based on strategic plans of Higher Education
according to the principles of money follow function and value for money, it is able
to support the system of disbursement and accountability of funds in a transparent
and accountable use of the money should accounted mechanism with a system of
imprest fund or fixed funds, and able to produce financial reporting integrated with
the budget include are: budget realization reports, activity reports, statements of
financial position and cash flows in accordance with the provisions of PSAK No.
45. The model supports financial governance for College transparency and
accountability towards Good University Governance. This study was the first in
Indonesia which produce innovative technology in universities governance.
Research products have been implemented in some universities such as University
of Muhammadiyah (UM) Yogyakarta, UM Jember, UM Tangerang and School of
Transport Management (STMT) Trisakti. | en_US |
