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A Budgeting Model with Financial Information System (SIK) Application Based on Financial Report in the Industry 4.0 Era

Hasanuddin Journal of Applied Business and Entrepreneurship · Vol. 5 No. 2 (2022) · pp. 80–90

ISSN
2598-0890, 2598-0882
Published
2022-08-22
Publisher
Master of Management, Faculty of Economics and Business, Hasanuddin University.
Language
en

Abstract

This research analyzed the budgeting system and the budget ceiling setting within the scope unit of Universitas Hasanuddin, whether the current budgeting model of Universitas Hasanuddin (the performance-based budgeting) was still relevant to current conditions in the fourth industrial revolution (industry 4.0), as well as the shortcomings of the budgeting system in the financial information system application within the environment of Universitas Hasanuddin. This research used a descriptive analysis method and data calculation analysis to measure the effectiveness and efficiency of the budget. The data analysis consisted of interviews, observation, and documentation data. The data validation was carried out by triangulation, including the triangulation method, data sources, and the data itself. The results showed that APPKeu was more effective and efficient than the FIS application. The ceiling was set from upstream to downstream; on the other hand, the budget planning was from downstream to upstream. The budgeting model at Universitas Hasanuddin was performance-based. However, the supported by Industry 4.0, born by the current chancellor of Universitas Hasanuddin. This research emphasized a rubric for application system guidance and Tor for implementing activities, chancellor commitments, and data backup.

Keywords

Collaboration network of the authors

14 authors · 20 co-authorship links

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Co-authorOrganisationJoint articles
Nur AzisahAffiliation unknown2
Chairul PaotonanAffiliation unknown2
Marsuki_PasmanAffiliation unknown2
Fauziah UmarAffiliation unknown1
Ardhia Pramesti Regitha MukmininAffiliation unknown1
Andi ReniAffiliation unknown1
madjdah madjdah mulia asminAffiliation unknown1
Putria EmbaAffiliation unknown1
Muhammad IsmailAffiliation unknown1
Andi Sitti ChairunnisaAffiliation unknown1
Febriyanti Karimba PangadonganAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/hjabe/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">A Budgeting Model with Financial Information System (SIK) Application Based on Financial Report in the Industry 4.0 Era</dc:title>
	<dc:creator xml:lang="en">Syamsuria</dc:creator>
	<dc:creator xml:lang="en">Asdar, Muhammad</dc:creator>
	<dc:creator xml:lang="en">Sudirman, Indriyanti </dc:creator>
	<dc:subject xml:lang="en">Industrial Revolution</dc:subject>
	<dc:subject xml:lang="en">e-Budgeting</dc:subject>
	<dc:subject xml:lang="en">Knowledge Management</dc:subject>
	<dc:description xml:lang="en">This research analyzed the budgeting system and the budget ceiling setting within the scope unit of Universitas Hasanuddin, whether the current budgeting model of Universitas Hasanuddin (the performance-based budgeting) was still relevant to current conditions in the fourth industrial revolution (industry 4.0), as well as the shortcomings of the budgeting system in the financial information system application within the environment of Universitas Hasanuddin. This research used a descriptive analysis method and data calculation analysis to measure the effectiveness and efficiency of the budget. The data analysis consisted of interviews, observation, and documentation data. The data validation was carried out by triangulation, including the triangulation method, data sources, and the data itself. The results showed that APPKeu was more effective and efficient than the FIS application. The ceiling was set from upstream to downstream; on the other hand, the budget planning was from downstream to upstream. The budgeting model at Universitas Hasanuddin was performance-based. However, the supported by Industry 4.0, born by the current chancellor of Universitas Hasanuddin. This research emphasized a rubric for application system guidance and Tor for implementing activities, chancellor commitments, and data backup.</dc:description>
	<dc:publisher xml:lang="en">Master of Management, Faculty of Economics and Business, Hasanuddin University.</dc:publisher>
	<dc:date>2022-08-22</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/hjabe/article/view/21678</dc:identifier>
	<dc:source xml:lang="en">Hasanuddin Journal of Applied Business and Entrepreneurship; Vol. 5 No. 2 (2022): Hasanuddin Journal of Applied Business and Entrepreneurship; 80-90</dc:source>
	<dc:source>2598-0890</dc:source>
	<dc:source>2598-0882</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/hjabe/article/view/21678/8526</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Hasanuddin Journal of Applied Business and Entrepreneurship</dc:rights>
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