Pratolo, Suryo; Sofyani, Hafiez; Anwar, Misbahul - In: Cogent business & management 7 (2020) 1, pp. 1-22
This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets...