Manajemen Strategik Perencanaan Anggaran dalam Menjaga Tata Kelola Anggaran di Bagian Kemahasiswaan dan Alumni UIN Sultan Syarif Kasim Riau

Abstract

This study aims to analyze the strategic management of budget planning as well as the supporting and inhibiting factors in maintaining budget governance in the Student Affairs and Alumni Section of UIN Sultan Syarif Kasim Riau. The research uses a qualitative approach with the field research method. Data was obtained through interviews, observations, and documentation with purposively selected informants. Data analysis used the Miles & Huberman interactive model, data presentation, and conclusion drawing and verification. The results of the study show that budget planning is carried out systematically through the evaluation of previous activities, identification of needs, preparation of work programs and RAB, discussion and determination of priorities, synchronization with the Strategic Plan, input of RKAKL, to monitoring, reporting, and evaluation. The process reflects conformity with organizational objectives, performance-based budgeting, efficiency, effectiveness, transparency, and accountability. Supporting factors include planning guidelines, leadership support and coordination, continuous evaluation, transparency, and accountability. Inhibiting factors include limited ceilings, large number of program needs, proposed adjustments, and procedures and regulations. The novelty of the research lies in the findings of the integration of strategic management and budget governance in a continuous planning cycle.