Development of Accounting and Budget System of General Services Board in Universitas Brawijaya: Study of Interpretive
Mirna Amirya, Ali Djamhuri, Unti Ludigdo

Abstract
This research attempts to understand the development of accounting and budget system of general service board Universitas Brawijaya using the perspective of institutional theory. Accounting and budget system under study include the change from traditional budgeting to performance-based budgeting and the cash basis (modified accrual basis) to accrual basis. The purpose of this study were to finding the meaning on the development of accounting and budget system of general service board Universitas Brawijaya done today. This research was conducted within the framework of interpretative research paradigm. Analysis and interpretation development of accounting and budget system is done through the New Institutionalism Theory. The results of this study indicate that the actors interpret the application of accounting and budget system of general service board Universitas Brawijaya is to meet the demands of legitimacy because of the insistence of PP No. 23/2005, PMK No. 76/PMK.05/2008, and PMK No. 44/PMK.05/2009.

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