@phdthesis{eprintsunpak8515,
           title = {Analisis Kebijakan Anggaran Berimbang dalam Pengelolaan Keuangan Perguruan Tinggi Swasta Berbasis Wakaf di Jawa Barat},
          author = {Warizal Warizal and Hari Gursida and Hendro Sasongko},
          school = {Univ. Pakuan},
            year = {2024},
        abstract = {The main problem with private universities in Indonesia is the ability to finance institutional operations independently and the main income from financing still comes from education fees paid by students. Limited funds are a factor in managing
finances well to avoid waste and fraud. The aim of this research is to see the influence of transformational leadership, organizational commitment and financial HR competency through a balanced budget policy on the effectiveness of financial management of waqf-based private universities. This research method is a mix method with sequential explanatory design, research that combines quantitative and qualitative methods, where the first stage uses quantitative research and the second stage uses qualitative research. Statistical data analysis uses Partial Least Square. Partial Least Square, then continued with an interview. The research results show that the balanced budget policy of waqf-based private universities uses the PPBS (Planning, Programing and Budgeting System) model with a bottom up approach (grassroots approach) and {\ensuremath{>}} 85\% of university income still comes from students. Meanwhile, the highest use is for employee expenditure (lecturer and staff salaries). The research results also illustrate that statistical analysis shows that balanced budget policies mediate transformational leadership, organizational commitment, and financial HR competency as having a positive influence on the effectiveness of financial management. Waqf-based private universities can increase the effectiveness of financial management through a balanced budget policy model in accordance with the characteristics of the institution supported by appropriate
leadership, organizational commitment and continuously improved financial human resource competencies. Recommendations for waqf-based private universities are to implement a balanced budget policy model in financial
management so as not to experience a deficit or be unable to finance institutional operations to support the achievement of university goals},
             url = {http://eprints.unpak.ac.id/8515/}
}