Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia

  • Lorensius Lorensius Universitas Mulawarman Samarinda, Indonesia https://orcid.org/0000-0002-9511-9906
  • Warman Warman Universitas Mulawarman Samarinda, Indonesia
  • Yunata Tresia Universitas Widya Gama Mahakam Samarinda, Indonesia


This paper discusses the application of performance-based budgeting in higher education institutions in Indonesia. This study uses a literature review method with narrative analysis to deepen knowledge about performance-based budgeting. The conclusion that can be drawn from this study is that the implementation of performance-based budgeting plays an important role in realizing a quality higher education institution. To implement performance-based budgeting, universities must consider management competencies, organizational commitment, reward systems, and higher education quality. This paper provides a different perspective to understand the application of performance-based budgeting by integrating institutional management theory and organizational theory in setting organizational goals.


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How to Cite
Lorensius, L., Warman, W., & Tresia, Y. (2021). Kajian Literatur: Implementasi Performance-Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia. JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN, 9(1), 118-131. https://doi.org/10.47668/pkwu.v9i1.172