The Examination of Budgeting Reality at University Based on Public Services Agency

The principles of Good University Governance (GUG) need to be developed in all academic activities and university management. most important part management affect performance is the budgeting. This study aims are 1) review implementation Gorontalo State budgeting 2) identify conflicts occurred preparation budget. research conducted by descriptive qualitative method. data collected (1) in-depth interviews with experts explore process at (2) observation documentation level. departs from knowledge awareness related budgeting, especially institutions based on Public Service Agency. results indicate that mechanism generally starts planning stage, namely Strategic Plan, then Business Plan Budget development refers Plan. involved parties department, Supervisory Board, Internal Unit leadership each work unit. reality show budget conflict unit has an interest meet their respective needs. Keywords: Governance, Budgeting, Plans Budgets DOI: 10.7176/RJFA/12-22-10 Publication date: November 30th 2021