Abstract
Budget misappropriation in higher education is a significant issue that harms educational development and society. This article aims to identify the primary causes of budget misappropriation, its impact on the education system, and strategic steps to eliminate it. Based on literature and expert opinions, solutions such as budget transparency, strengthened oversight, the implementation of technology, and strict legal sanctions are key to addressing this problem. The findings suggest that integrating digital financial systems, anti-corruption education, and community involvement can create an accountable environment. This article offers practical recommendations to ensure the effective and efficient use of budgets in higher education institutions.
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Introduction
Budgets are a vital element in supporting the operations of higher education institutions, such as infrastructure development, research, and academic programs. According to Wakhidatun Nurjanah (2020), proper budget management plays a significant role in enhancing the quality of education and institutional competitiveness. However, poor management often creates loopholes for misappropriation, which can hinder the goals of higher education.
Budget misappropriation has significant negative impacts, including the decline of educational quality, reduced facilities for students, and disruptions to academic programs. According to Santoso (2018), such misappropriation also erodes public trust in higher education institutions, which are expected to be models of integrity and transparency. This creates a domino effect that can tarnish the institution's reputation globally.
The primary causes of budget misappropriation include weak internal oversight, lack of transparency, and unethical work culture. As explained by Arifin (2019), insufficient competence in financial management and gaps in regulations also contribute to the problem. External factors, such as political interference, exacerbate the situation.
Combating budget misappropriation requires integrated strategic solutions. Sulastri (2021) emphasizes the need for financial system digitalization to enhance transparency, as well as community involvement in budget monitoring. Additionally, anti-corruption education and strict legal sanctions should be prioritized to create a clean and integrity-driven educational ecosystem.
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Discussion
3.1 Causes of Budget Misappropriation
