The Effectiveness of Budget Planning Using the Budget Plan Activity System

(SIREKA) for the Increase of University of Brawijaya Budget Absorption

in 2019

PUBLIKASI ILMIAH

Untuk Memenuhi Persyaratan

Memperoleh Gelar Magister

Oleh:
Khoirul Azar
NIM : 186030302111031

PROGRAM MAGISTER MANAJEMEN PENDIDIKAN TINGGI

FAKULTAS ILMU ADMINISTRASI
UNIVERSITAS BRAWIJAYA
MALANG
2021

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 “……………………..SIREKA UB……………………..”

The Effectiveness of Budget Planning Using the Budget Plan Activity System
(SIREKA) for the Increase of University of Brawijaya Budget Absorption
in 2019

Khoirul Azar1*, Soesilo Zauhar2, Mardiyono3

1
Master of Higher Education Management
2
Fakultas Ilmu Administrasi University of Brawijaya

Abstract
type of descriptive research uses a qualitative approach, data collection techniques through interviews, observation and
documentation. The results of this study indicate that the budget planning process using sireka at University of
Brawijaya has been running well and efficiently because the application is connected to the financial department, and
faculty leaders can directly revise the budget through the sireka application with the help of the central sireka operator.
The competence and readiness of SIREKA University of Brawijaya Operators are very good with the diversity of
educational backgrounds of sireka operators and are supported by short training in the operation of the sireka
application so that the budget planning process runs well. The absorption of the budget, especially the (physical) capital
expenditure at University of Brawijaya, still accumulated in the fourth quarter due to many obstacles in various parts,
starting from the planning section, the Goods and Services Procurement Implementing Unit (UPPBJ) and the State
Property Section (BMN). The main constraints in the budget planning process are due to a change of leadership so that
there are differences in policy priorities, the work that has been planned will be replaced by other work, so that it will
cause new problems, namely the increasing number of buildings in the KDP (Inner Construction) category. Supervision)
/ stalled.

Keywords: SIREKA, University of Brawijaya

performance of budget absorption namely the Government Accounting

(realization) University of Brawijaya from year to
year has increased quite a bit. In 2016 University
of Brawijaya received an award as the best
financial manager at the Ministry of Research,
Technology and Higher Education level. This
shows that the financial management of
Brawijaya University is getting better in the
implementation of programs, activities and
budgets. The financial bureau also submits
reports to both internal and external parties.
Reporting to internal parties is tailored to the
desired needs. Meanwhile, external reporting in
accordance with the regulations of the Public
Service Agency (BLU) is required to prepare
reports with 2 (two) standards,
Standards (SAP) financial reports and Financial
Accounting Standards (SAK) financial reports and
other supporting reports requested and
facilitated. by the Ministry of Research,
Technology and Higher Education (Ristekdikti)
through a website-based application in the form
of SIMONEV, SMART, SIMAS reports. SAP reports
have been done using the SAIBA application
(Accrual-based Agency Accounting System).
Meanwhile, the SAK report was done manually
using exel. The results of the SAK audit report on
the financial statements for the 2010-2015 fiscal
year are unqualified (WTP). This is supported by
the achievement of timely and accountable
financial report preparation.

Khoirul Azar University of Brawijaya's income during the

Email : khoirulazar@gmail.com
Alamat: Magister Manajemen Pendidikan Tinggi
year University of Brawijaya income during
Fakultas Ilmu Administrasi University of Brawijaya 2014-2018 fluctuates with 2018 fluctuating
Jl. MT. Haryono, No. 163, Malang 65145
with an average increase of 5 (five) years of 7%.
Jawa Timur-Indonesia
The following is a breakdown of the 5 (five) years

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 The Effectiveness of Budget Planning Using the Budget Plan Activity System (SIREKA) for the
Increase of University of Brawijaya Budget Absorption (Khoirul Azar, et al.)

average increase of 7%. The following is a year. In 2013, the amount of salary and
breakdown of the 5 (five) years average increase allowances expenditure was still around below
of 7%. The following is a breakdown of University 200 billion, while capital expenditure was still
of Brawijaya PNBP revenue increase: University quite large, namely 232.8 billion. Subsequent
of Brawijaya PNBP revenue: developments occurred an increase in salary and
allowance spending until finally reaching 357.5
billion in 2017, along with that capital
expenditure decreased to 298.3 billion in 2017.
This shows the commitment of the leadership of
University of Brawijaya to improve aspects of
employee welfare and reduce funding for
physical construction (building).
Budget absorption, especially building
Figure 1.1 Trend of PNBP UB Revenue for 5 years capital expenditures in University of Brawijaya in
the last 3 years has always been low in the first
University of Brawijaya during 2016 - 2018 quarter, and in the second quarter, then there
has increased by an average of 5.1% in 3 (three) was a slight increase in the third quarter and
years. The details of expenditures are used for jumped sharply in the final or fourth quarter, the
the following purposes: trend of budget absorption is not good according
Table 1.1 PNBP Expenditures of University to the Ministry of Research, Technology and
of Brawijaya for 5 years (in billion IDR) Higher Education. and expected
No Description of 2016 2017 2018 budget absorption is not too jumped
Activities sharply at the end of the year or quarter to four,
or ride in a lump sum every quarter.
1. Shopping for goods 49,60 62,63 46,87
An analysis of the success of a system used
in the government sector is important because it
2. Other Goods and 251,12 267,19 248,27
Services is in accordance with Law No. 71/2010
concerning Governmental Accounting Standards,
3. Salary and Allowance 241,64 358,70 311,50 the presentation of financial statements carried
out by the government must meet four
4. Daya Subscription and 1,51 0,79 1,31
Services
qualitative characteristics. The characteristics
that must be met are relevant, reliable,
5. Capital Expenditures 393,88 291,74 108,48 comparable and understandable. This is of course
also in line with what is mandated by
6. Maintenance 24,12 26,42 19,85
Expenditures Government Regulation no. 56 of 2005
concerning the Regional Financial Information
7. Official Travel 15,06 16,11 18,06
Expenditures
System which states that regional financial
information submitted must comply with the
Total 976,92 1.023,38 754,33 principles of being accurate, relevant, and
accountable. Based on this, the demands for the
Based on table 1.1. above, spending on use of information system technology and an
salaries and allowances (including the assessment of its success need attention so that
remuneration ceiling) has increased from year to the system used can truly support effective and
year, the 5-year spending trend for salary and efficient government performance in this modern
allowances and capital expenditures in the table era.
above shows an increase in salary and allowances The use of information and communication
(including remuneration) spending from year to (ICT) systems or technologies can be used as a

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 “……………………..SIREKA UB……………………..”
component of quality improvement in tertiary
institutions. One of the implementations of
information systems in tertiary institutions is the
work plan and budget information system
(SIREKA).
University of Brawijaya has utilized
Information and Communication Technology
(ICT) to help facilitate its financial management.
One of them is in planning work plans and
budgets using the Work Plan and Budget
Information System (SIREKA) application.
SIREKA is a Work Plan and Budget
Information System that is used to create and
revise budget plans starting from outputs,
activity components, activities and down to the
details of activities and using certain budget
items. Users of SIREKA are divided into two,
namely administrator users, in this case it is
part of the head office planning and operator
users, namely the faculty or unit planning
section. It is hoped that SIREKA can facilitate the
work of making budget plans and planning
reports.
MATERIAL AND METHOD
Research on the effectiveness of budget
planning with the Budget Planning Activity
System (SIREKA) to increase the absorption of the
Brawijaya University budget, actually can use a
quantitative research approach, as well as a
qualitative research approach. The focus of this
research is more dominant on the study of the
physical planning process of buildings in the
planning and budgeting section using the SIREKA
system, the process of procuring goods and
services / building construction tenders in the
Procurement Service Unit (ULP) section, the
process of implementing / building buildings, and
the process of disbursing development payments
in the State Property Section (BMN). Therefore,
researchers feel it is more appropriate and more
suitable to use a qualitative research approach
than a quantitative approach. Through the use of
a qualitative research approach, it is hoped that
the researcher will be able to fully and
comprehensively describe the phenomenon
under study as described in the research focus,
so that in the end it can answer the problems
that have been formulated and thus the research
objectives can be achieved.
Data Collection
collection in this study was carried out
through observation, interviews and document
tracing. For the purposes of data collection
during field research, data collection techniques
were developed as follows:
1. Observation
In this thesis research, the researcher will
make complete observations , because the
position of the researcher is as a person who is
directly involved in the administration of budget
planning and as a working group in the tender
process at the Brang and Services Procurement
Implementation Unit (UPPBJ) in Brawijayai
University.
2. Interview
Another technique for collecting research
data is through a series of interview activities.
This process is carried out to obtain field data
that cannot be accessed through observation
activities. This interview is also intended to
deepen knowledge or understanding of the
object being observed. This step is taken to avoid
or minimize errors in interpreting the meaning of
symbols or the activities of research subjects
related to the research problem. By using this
technique, it is hoped that data collection will be
more in-depth, complete, and accurate, so that it
can help efforts to analyze problems more
sharply. This interview data will be obtained
through information from sources who are
research informants, especially those who are
considered well informed on various matters
relevant to the research problem. Determination
of informant subjects in this study has been
carried out since making observations, so there is
no wrong choice. Meanwhile, in-depth interviews
were conducted with informants to provide
flexibility to explain and describe their opinions
freely, not limited by the choice of answers as in
structured interviews. In this study, interviews
were conducted in depth, namely unstructured
interviews. The interview starts with the key
informant, namely the Head of Subdivision.
Planning, Sireka Operators, Head of Goods and
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 The Effectiveness of Budget Planning Using the Budget Plan Activity System (SIREKA) for the
Increase of University of Brawijaya Budget Absorption (Khoirul Azar, et al.)
Services Procurement Implementation Unit
(UPPBJ) University of Brawijaya, and Head of
Section. State Property.
3. Documentation The
documentation data used in this study are
secondary data extracted from documents and
other materials from relevant sources during this
research. These data include ceiling shift letters
from faculties from the planning section, data on
construction work carried out at Brawijaya
University, especially at the head office in 2017,
2018 and 2019 and documents in the State
Property section. (BMN) such as Minutes of
Handover of Construction Work in 2017, 2018
and 2019 at Brawijaya University, especially at
the head office. Documentation data that has
been collected are then selected, "tested" for
validity, in order to obtain precise and accurate
data, before being presented in the research
report.
Data Analysis
analysis process follows the Interactive Data
Analysis model from Miles, MB, & Huberman,
AM & Jhony Saldana (2014), namely the analysis
is carried out continuously during data collection
in the field until the data collection is completed.
This analysis includes several activities, namely
analyzing data, grouping data, finding what is
important according to the focus of the research
and studying and deciding what to report. Thus
the data analysis process runs simultaneously or
continuously during the research process. Of
course, in this process the researcher does not
only come to the field once to meet the
informant, but also cross-check the data that has
been collected and described, whether it is what
the informant intended. So, there is an iterative
process between (1) data collection (2) data
condensation, (3) data display, and (4) conclusion
/ verification.
RESULT AND DISCUSSION
1. The Process of Preparing Budget Planning
using SIREKA at University of Brawijaya
System The budget planning process at
Brawjaya University this year begins with
compiling a budget plan for next year and is
implemented next year, then entered in the
sireka application and submitted to the ministry
4
of finance through the ministry of education and
culture with a powerful application and equipped
with supporting documents for building planning
/ in the form of building planning products such
as RAB, DED and RKS which are approved by the
ministry of PUPR of East Java Province, if it has
been approved by the ministry of finance it will
become DIPA of the ministry of education and
culture which in it is DIPA UB, from the training
program, the chancellor as KPA will distribute the
dipa to each faculty to be spent by the PPK that
has been formed by KPA in each faculty. The
faculty PPK will determine the priority of budget
planning to be spent in each faculty, by forming
work packages and their implementation
methods such as direct appointment, fast tender,
public tender, e-cataloque, for example the
building construction work package uses a public
tender, shopping packages for lab tools using e-
catalogs, etc., then included in the General
Procurement Plan (RUP) through the SIRENBAJA
application from the ministry of education and
culture.
Sireka used to be used to compile budgets
by faculties and universities to become DIPA
while for spending it uses simkeu from the
finance department, so that if there is a shift in
the faculty ceiling directly to the finance
department to revise the budget.
But now, with the integration with the SIM,
the faculties and work units cannot control
changes in capital expenditures by simply shifting
the ceiling, but it must be detailed that up to the
MAK and the sub-MAK, it must be clear that
changes are made and directly integrated with
the finance model.
2. Competence and Readiness of SIREKA
Operators University of Brawijaya
Based on field observations made by
researchers, the following phenomenon shows
that the competence of sireka operators in each
faculty varies greatly from their educational
background and abilities, some are very
competent and some are less competent, some
are With an educational background of S1
electrical / computer majors and some are high
 “……………………..SIREKA UB……………………..”
school / vocational graduates, the diversity of
operator backgrounds can be supported by short
training and habits in operating the sireka
program, but there are also obstacles that can
hinder sireka operators from carrying out their
duties.
3. Absorption of budgets, especially capital
expenditures (physical) at Brawijaya University
Based on field observations made by
researchers on construction service procurement
documents, it was obtained that data on building
capital expenditures for University of Brawijaya,
especially at the Head Office, in the last three
years has increased in years. un 2017 amounting
to Rp. 26,880,624,500, - then increased in 2018
to Rp. 37,350,157,611, - and in 2019 capital
expenditure decreased by Rp. 10,974,749,000, -
whereas the details of capital expenditures are
carried out using the e-tendering auction method
electronically using the SPSE University of
Brawijaya application.
There are several obstacles in the
absorption of the (physical) capital expenditure
budget in several parts, starting from the
planning section, the Goods and Services
Procurement Implementing Unit (UPPBJ) and the
State Property (BMN) section. In the planning
section of University of Brawijaya, the obstacles
that are often faced in implementing building
construction planning are as follows:
a. The certainty of budget ceilings and priority
building construction work packages determined
by the leadership is often late and changes, so
that the planning department has difficulty and
experiences delays in the detailing of
construction planning.
b. Lack of adequate human resources in the
planning section, with the large number of
construction work packages in University of
Brawijaya and not being matched by a sufficient
number of human resources, it will result in
frequent delays in checking planning products.
c. Not careful planning consultants in making
planning products. In addition to the planning
consultant's inaccuracy in detailing building
construction work, it is also affected by changes
in the budget ceiling value of the leadership, so
the more often the planning consultant revises
the planning product the greater the error rate in
the detailing of the planning product.
Some of the obstacles above have become
the complaints of the planning department of
University of Brawijaya.
After the planning product has been
detailed in the planning section, the construction
planning product is sent to the Goods and
Services Procurement Implementing Unit (UPPBJ)
to be tendered to get a service provider
(contractor) to work on the construction project.
In this section a working group (POKJA) has been
formed to carry out an electronic tender process
(e-tendering) with the Electronic Procurement
System (SPSE) program created by the
government, in this case the Government Goods
and Services Procurement Policy Institute (LKPP),
the tender process This takes approximately 30
calendar days for construction service work and
45 calendar days for consultancy service work. In
this tender process there are also many obstacles
experienced by POKJA, including:
a. due to the lack of construction tender
requirements that were not fulfilled by the
Planning Department / Commitment Making
Officer (PPK) and the revision of planning
documents which took more than 1 week. So
that the tender process will be delayed.
b. Re-tendering, there are several construction
works that have been re-auctioned due to the
absence of service providers who bid for the
work, so it is necessary to review the tender
documents before being re-tendering which
takes approximately 1 week.
Constraints in the field in building
construction, these constraints are divided into 2,
namely technical constraints and non-technical
constraints, technical problems can be resolved
by the technical team and PPK but non-technical
constraints are difficult to solve because they
involve several parties and usually the
contractor's financial factors, as for technical
constraints, among others:
a. There is a lack of compatibility between the
volume of work in the contract with the volume
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 The Effectiveness of Budget Planning Using the Budget Plan Activity System (SIREKA) for the
Increase of University of Brawijaya Budget Absorption (Khoirul Azar, et al.)
of real work in the field so that the technical
team, supervisory consultants and contractors
need more time to adjust to calculate the volume
of implementation / mutual check 0 (MC-0).
b. The planning drawing is not in accordance with
the conditions in the field, especially for the
continuation / stage construction work so that
the technical team, planning consultant, and
constituency supervisor have to revise the
planning drawing to suit the field conditions
(shop drawing)
C. Due to the lack of suitability of both the image
and the volume of work in the field, the technical
team, planning consultant, supervisory
consultant adjusts work items according to the
field and makes changes to items (work plus less
work) / addendum contrack.
And for non-technical constraints, among
others:
a. At the time of the pre-construction meeting
(PCM) which was attended by the commitment
making officials (PPK), UB technical team,
Planning Consultation, ka. ULP, supervisory
consultants and contractors, providers /
contractors often their experts are incomplete in
the technical presentation of work
implementation methods so that the technical
team has to postpone and reschedule for the
meeting.
b. The availability of funds is limited by the
contractor, so that in bringing in materials,
especially mechanical electrical materials, it is
often late. Due to the many constraints, the
construction work was delayed from the planned
time, so that the termyn disbursement process
was also late and resulted in late budget
absorption and accumulation at the end of the
year / there was a very sharp increase in the final
/ fourth quarter.
4. Constraints in the budget planning process
Based on observations by researchers in the
field, the following phenomena are found in the
budget planning process, often experiencing
obstacles, both from leadership policies and
urgent needs outside of planning, resulting in
budget revisions, for employee salary budget
planning, the relative honorarium has not
6
changed because it is clear and almost no change
every year, even if there is it can be predicted
from the start, as well as building capital
expenditures can already be planned since the
beginning of budgeting, unless there is a change
of leadership at the faculty or university level.
with this change of leadership usually changes in
policies and priority scales, resulting in a revision
of the budget for capital expenditures for
construction buildings, and shifting several other
budget ceilings, these ceiling shifts cause
problems. In particular, for SIREKA operators in
revising and shifting the MAK ceiling by reducing
and or increasing the ceiling in other MAKs, the
revision process requires precision and accuracy
in that there are dozens of sub-line items, if
incorrectly inputting the MAK data causes the
budget ceiling not to balance.
As stated by the head of the planning
section above, new problems that arise as a
result of policy changes, especially building
capital expenditures are the increasing number
of status of our buildings to KDP (Construction
Under Supervision) or the layman's term stalled,
so it will be a bad record in the ministry of
education and culture,
Wrong one other obstacles that appear in
budget planning, especially for capital
expenditure of the building is the length of the
data capacity of the third party in this case the
consultant planner
Data support is urgently needed for the
submission of the budget to the Ministry of
Education and Culture, the data support
terasebut form budget Plan (RAB) which has
been legalized by the Malang City Public Works
(PU) office, and DED (Detailed Engineering
Drawing) and RKS (Work Plan and Requirements)
drawings, delays in submitting the legal data to
the Ministry of Education and Culture will result
in DIPA for the Capital Expenditure Budgetwill be
blocked (starred *) so that it will slow down the
tender process for building construction
procurement, which ultimately slows down the
construction process and budget absorption.
CONCLUSION
Based on the discussions above, the researcher
conclude that:
 “……………………..SIREKA UB……………………..”
1. The budget planning process using sireka in
University of Brawijaya has been running well
and efficiently because the application is already
connected to the finance department, and
faculty leaders can directly revise the budget
through the sireka application with the help of
the central sireka operator.
2. Competence and Readiness of SIREKA
Operators University of Brawijaya is very good
with the diversity of educational backgrounds of
sireka operators and is supported by short
training in the operation of the sireka application
so that the budget planning process runs well.
3. The absorption of the budget, especially the
(physical) capital expenditure at Brawijaya
University, still accumulated in the fourth quarter
due to many obstacles in various parts, starting
from the planning section, the Goods and
Services Procurement Implementing Unit (UPPBJ)
and the State Property Section (BMN).
4. Constraints in the budget planning process are
mainly due to changes in leadership so that there
are differences in policy priorities, work that has
been planned will be replaced by other work, so
that it will cause new problems, namely the
increasing number of buildings in the KDP
(Construction) category. Under Supervision) /
stalled
ACKNOWLEDGEMENT
Researchers agree that thank you for the the
planning section, the Goods and Services
Procurement Implementing Unit (UPPBJ) and the
State Property Section (BMN) which has been
accepted as a place of research, management
and guests who have been approved to be
informants, the supervisor lecturer Prof.Dr. Drs.
Soesilo Zauhar, MS. and Dr. Mardiyono, M.PA., as
well as those who have helped in this research.
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