relation: https://eprints.untirta.ac.id/48666/
title: Implementasi Anggaran dan Sistem Pengendalian Internal serta Komitmen Organisasi Pengaruhnya Terhadap Kinerja Universitas dan Sustainability University dalam Mewujudkan Good University Governance (Studi Empiris pada Perguruan Tinggi Muhammadiyah di Indonesia)
creator: Nurrasyidin, Muhammad
subject: HF5601 Accounting
description: The purpose of this study is to analyze how good university governance  is able to develop and provide a role in university performance and university sustainability in implementing the budget and internal control system as well as organizational commitment to the continuity and management of the university in an efficient, transparent and accountable manner.    The population in this study is private universities throughout Indonesia by  taking a sample of Muhmmadiyah universities throughout Indonesia with a sample of 239 respondents. The data was summarized by sending a questionnaire via email  to the respondents. Secondary data was obtained from the Research and Development Council of the Central Executive of Muhammadiyah. Data analysis techniques use structural equation models.   The results prove that Muhammadiyah and Aisyiah universities use and   implement the budget and control the use of the budget is a large container that  cannot be denied to be owned by charitable businesses to support the survival of  the organization. Muhammadiyah and Aisyiyah universities in the planning system  are systems that use long-term, medium- and short-term strategies and  performance-based planning strategies. Another finding of the research results is  that there is no influence  of university sustainability on internal control because  Muhammadiyah universities have not maximized the implementation of a  sustainable university and have not maximized internal control in order to  encourage the creation of a comfortable and pleasant campus.      The theoretical contribution of this research is able to increase the literature    of theory agency, budget implementation ensures good planning of the  organization's future performance, budget control, ensures management to deliver  achieved results and targets and applies corrective measures when deviations occur.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/48666/1/M.%20Nurrasyidin_7783220012_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/48666/2/M.%20Nurrasyidin_7783220012_01.pdf
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identifier: https://eprints.untirta.ac.id/48666/3/M.%20Nurrasyidin_7783220012_02.pdf
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identifier: https://eprints.untirta.ac.id/48666/4/M.%20Nurrasyidin_7783220012_03.pdf
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identifier: https://eprints.untirta.ac.id/48666/5/M.%20Nurrasyidin_7783220012_04.pdf
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identifier: https://eprints.untirta.ac.id/48666/6/M.%20Nurrasyidin_7783220012_05.pdf
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identifier: https://eprints.untirta.ac.id/48666/7/M.%20Nurrasyidin_7783220012_Ref.pdf
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identifier: https://eprints.untirta.ac.id/48666/8/M.%20Nurrasyidin_7783220012_Lamp.pdf
identifier:   Nurrasyidin, Muhammad  (2025) Implementasi Anggaran dan Sistem Pengendalian Internal serta Komitmen Organisasi Pengaruhnya Terhadap Kinerja Universitas dan Sustainability University dalam Mewujudkan Good University Governance (Studi Empiris pada Perguruan Tinggi Muhammadiyah di Indonesia).  Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
relation: https://feb.untirta.ac.id/