BIAYA PENDIDIKAN
FINANCING AND FUND MANAGEMENT STANDARDS
Doctoral Study Program of Legal Science Universitas Muhammadiyah Surakarta
The study program strengthening program has been implemented since the 2010/2011 academic year, namely the university provides a large enough space for study programs and faculties to be fully involved in the planning, management, and reporting stages, as well as accountability for the use of funds to stakeholders through a transparent and accountable mechanism.
PDIH Involvement in Planning
PSDIH planning in 1 academic year begins with self-evaluation activities through SWOT analysis followed by determining strategic analysis (attainment strategy), activities to be carried out (activity design), and setting KPI targets which are described as follows:
- After being well structured, the study program will upload the results of the SWOT analysis, KPI targets, and achievement strategies on the Study Program Development Plan page.
- Complete a SWOT analysis, determine strategic analysis (achievement strategies), and activities to be carried out through activity design.
Set KPIs. - PSDIH SPs UMS prepares an Annual Implementation Plan (RIT) (for the academic year to be run) based on a predetermined strategy. Filling in online the implementation plan contains the background, schedule of activities, and real budget requirements and details needed within one year.
- If the entire RIT has been completed, the Head of Study Program needs to verify the proposal. Once the verification has been carried out, editing cannot be done and the review process begins immediately.
- Reviews are carried out online by reviewers who have been selected by the team
- Study programs or faculties make improvements to the proposal based on the results of the review.
- The reviewer and proposer negotiate activities and finances based on the results of the improvement in the results of the review until an agreement is reached between the reviewer and the study program.
- Minutes of the results of the review will be sent to the study program by LJM.
- The contract document was signed by the University Leader and the Director of SPs UMS.
PDIH Involvement in Management (Online Budget Disbursement)
- Implementation of study program activities
– Study program activities must be implemented based on the agreed RIT.
– All activities must be documented, and the physical evidence required is in accordance with the RPPS/RPF audit instrument. - The proposal for the first disbursement can only be made by the study program if it has submitted the Study Program Development Plan Document (RPPS) to the RPPS and RPF Implementation Team (a.n. the Quality Assurance Institute).
- Budget disbursement for study programs must obtain authorization from the leadership of SPs and university leaders (WR 1 and WR 2) as part of controlling and monitoring activities and finances, while budget disbursement for SPs must be authorized by the university leadership which is described as follows:
- The Head of the Study Program or the Director of SPs UMS chooses the RPPS/RPF activities to be disbursed,
- The Director of SPs UMS, WR 1, and WR 2 approved, After the status appears ready to enter CM, the Director of SPs UMS inputs the online application in the Cash Management (CM) system.
- WR 1 and WR 2 approved the CM system and after WR 2 approved the application, the funds were transferred to the SPs UMS current account.
PDIH Involvement in Reporting
- Finance
- LPJ is carried out by study programs taking into account the regulations for the preparation of LPJ from the Finance Office.
- LPJ by study programs must be coordinated with SPs.
- LPJ all activities must be submitted to the Finance Office no later than one month from the planned schedule.
- If the LPJ has not been submitted according to schedule, then the submission of activities with the same budget items in the following month is postponed.
- Periodic activities (every month), namely the study program must report monthly activities into the study program activity journal which is carried out online.
- Accountability for the use of funds to stakeholders through transparent and accountable mechanisms, namely:
– Monitoring is held in the middle of the budget period (January) to ensure the implementation of activities in accordance with the plans and targets for achieving KPIs
– Evaluation is carried out periodically every year by comparing the KPIs achieved with targets and budget absorption
– The budget that is not absorbed must be returned to the University.
– Audits are conducted in the middle and end of the fiscal year to determine the suitability between planning and implementation.