STUDI KASUS EFISIENSI ANGGARAN TERHADAP KEBERLANGSUNGAN PERKULIAHAN DI JURUSAN AKUNTANSI SYARIAH UIN SUNAN GUNUNG DJATI BANDUNG

Abstract

This study aims to analyze budget efficiency and its impact on the sustainability of lectures at the Sharia Accounting Department of UIN Sunan Gunung Djati Bandung. Budget management efficiency is a key factor in maintaining the quality and continuity of higher education processes, especially amid limited funding sources. This study employs a qualitative approach using a case study method, involving interviews, documentation, and observations of the department's budget management. The research findings indicate that an effective funding structure significantly contributes to supporting academic activities; however, budget flexibility is often constrained by internal university regulations. Additionally, operational funding constraints and reduced government funding allocations pose major challenges in meeting educational needs and developing infrastructure. To address these issues, budget efficiency strategies are needed, including optimizing fund usage, diversifying funding sources, and enhancing transparency and accountability in financial management. These efforts have proven effective in reducing reliance on central funding and increasing stakeholder trust in the institution. In conclusion, budget efficiency plays an important role in ensuring the continuity of lectures and maintaining the quality of education at the Sharia Accounting Department of UIN Sunan Gunung Djati Bandung. This research recommendation emphasizes the need for innovation in budget management strategies and the strengthening of transparent and accountable financial governance to support the sustainability of sharia-based higher education.