Budget
 misappropriation is often caused by a combination of internal and external factors. Weak internal financial controls and limited competence among financial staff create opportunities for manipulation. On the other hand, political pressures and minimal public involvement in monitoring processes worsen the issue (Arifin, 2019).
3.2 Impact of Misappropriation on Higher Education
Budget misappropriation directly impacts the quality of educational services. Scholarship programs, facility procurement, and research activities are often disrupted. According to Santoso (2018), this not only harms students but also reduces the competitiveness of higher education institutions on national and international levels.
3.3 Solutions to Combat Misappropriation
1. Digitalization of Financial Systems: Blockchain technology and online financial management systems can enhance transparency and accountability (Wakhidatun Nurjanah, 2020).
2. Independent Oversight: Engage external auditors and independent monitoring bodies to oversee budget utilization.
3. Anti-Corruption Education: Integrate anti-corruption values into the curriculum to build a culture of integrity (Sulastri, 2021).
4. Strict Sanctions: Impose severe punishments on offenders to deter future violations and improve the system.
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Conclusion
