PERCENTAGE DISTRIBUTION OF BUDGETING POST AS A DEPARTMENT PERFOMANCE INDICATOR

Abstract

Concern  Institut  Teknologi Sepuluh  Nopember toward  world  class  university, needs  reliable management information system for financial management information. It helps to control system and give feedback data needed by top management. Financial management being a very important factor,because university perfomance can  measured  one  of  trough  the  percentage  of  disbursment  and  its  distribution.  In  comparing  with  the established department, the new one has different disbursment.This paper will study the ideal percentage of budgeting post as indicator of department's perfomance trough budgeting management and information management. Commonly budgeting post splits into 5 principal, those are capital expenditure, routine expenditure, learning process expenditure, department development (research and cooperation), andalso repair

- maintenance. For the new department 72% of total budget are used for department’s capital expenditure, yet that precentage decrease every year. For learning process expenditure and development posted at 6% and 2% from total budget, that increase every year from the beginning. Routine expenditure and operation and maintenance posted at 7% and 13% from total budget. Methodology used in this study is a qualitative approach, and data analysis was done with descriptive analysis technique. Information system can indicate the change of budgeting post effective each month till year, so departement’s performance will be known. This study result indicate that in established department the ideal post from total budget used  15% for capital expenditure, 37% for routine expenditure, 16% for learning process expenditure, 10% for development, and 22% for operation and maintenance.The cycle at disbursment depend ontechnical lifetime of a learning/ laboratory equipment and also the scale of organisational development. So, reliable management sytem is a must.

Keywords: budgeting,department performance, information system,management.