USU PUBLIC RELATIONS – Universitas Sumatera Utara (USU) held a Socialization and Workshop on Completing the Activity and Budget Plan (RKA) Worksheet for Fiscal Year (FY) 2027 at Laboratories C and D of the Directorate of Information Systems and Technology Development (Ditsintek) USU, Medan, on Friday (October 16, 2026).

The activity aimed to provide all work units with an understanding of changes to the RKA preparation mechanism through the implementation of an integrated system to improve the effectiveness, transparency, and accountability of the University’s budget management.

In his presentation, USU Manager of Program Control, Evaluation, and Reporting, Ishbir Mujahid Adha, S.E., M.Si., explained that USU is integrating the processes of planning, financial management, payments, and accounting, which had previously been carried out separately.

“In the future, we will use a single integrated system covering everything from planning and finance or payments through to accounting,” he said.

He explained that the changes to the budgeting mechanism also include the use of a Chart of Accounts (CoA) as a reference for preparing expenditure lists. Each work unit is required to prepare a Terms of Reference (TOR), provide details of its activities, and prepare a Budget Plan (RAB) according to its needs before submitting the proposal for review and approval.

In addition, the implementation of the integrated system enables the approval and recording of budget changes to be carried out digitally. Through this mechanism, every budget change can be monitored by the relevant parties, thereby supporting transparency and financial control at the University.

In an interview, Ishbir stated that USU has established 14 priority programs for FY 2027, in addition to programs supporting the achievement of the Key Performance Indicators (IKU) and Institutional Performance Indicators (IKB).

“Every year, there will indeed be shifts in priorities. We will make the matters that are more important for that particular year our priorities. This year, we have 14 priority programs in addition to those supporting the IKU and IKB,” he said.

Furthermore, he emphasized the importance of each work unit being prepared to adapt to changes in the budgeting system. According to him, this socialization activity serves as an initial step toward building understanding while accelerating the adaptation process to the new RKA preparation mechanism.

“When there is a new system, we need to adapt to it. And we have started that adaptation today,” he added.

Through this socialization and workshop, USU hopes that all work units will be able to understand and optimally implement the RKA preparation mechanism for FY 2027. The implementation of the integrated system is expected to strengthen the University’s financial governance by making it more effective, transparent, accountable, and oriented toward achieving institutional priority programs.