Accountability and Transparency to Increase the Achievement of Budget Realization Targets

The development of the budgeting system in Indonesia has changed since the launch of the country's financial management reform, namely from traditional budgeting to performance-based budgeting. This research aims to increase budget realization with the principles of accountability and transparency and use outcome-based performance indicators. The research method used was quantitative, with 46 respondents consisting of 21 men and 25 women. Respondents ranged from 40 to 55 years and above, with a working period of more than 15 years and education ranging from S1 to S3. Data collection: This study uses observation and questionnaires. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) tool and the linear regression method. Two variables have a strong relationship with the achievement of the budget report realization target. Therefore, holistic, transparent, and involving public participation in state financial supervision can improve the quality of public services, build public trust in university institutions, and become a strong foundation for sustainable and inclusive development. This research was limited to being conducted at Lambung Mangkurat University, so the results could not be generalized to other universities.