Automating Performance-Based Budgeting Using a Knowledge-Based System

Authors

  • Tessa Vatma Rantung Amikom University, Indonesia
  • Ema Utami Amikom University, Indonesia
Pages Icon

DOI:

https://doi.org/10.63158/journalisi.v7i4.1286

Keywords:

Knowledge-Based System, Performance-Based Budgeting, AHP, Fuzzy Logic, Decision Support System, Higher Education.

Abstract

This study investigates the implementation of a Knowledge-Based System (KBS) integrated with the Fuzzy Analytic Hierarchy Process (Fuzzy AHP) to automate performance-based budgeting in a public university environment. The integration of Fuzzy AHP enhances the system’s ability to manage uncertainty and subjectivity in expert assessments, resulting in more consistent prioritization of performance indicators and improved decision accuracy. Data was obtained through interviews, questionnaires, and field observations, supported by institutional financial and performance reports. The developed system architecture—comprising a knowledge base, inference engine, and user interface—enables structured, transparent, and knowledge-driven budgeting analysis. The findings show that the system strengthens objectivity, coherence, and strategic alignment in the budgeting process while promoting accountability and efficiency in financial management. For university finance managers and administrators, this system provides a practical decision-support tool that facilitates data-based resource allocation and enhances institutional performance monitoring. The novelty of this research lies in the combination of Fuzzy AHP and KBS methodologies, offering an innovative model for intelligent, performance-oriented financial management in higher education institutions.

Downloads

Download data is not yet available.

References

M. Tight, "Higher education policy and institutional performance: the importance of governance and management," Higher Education Quarterly, vol. 73, no. 1, pp. 3–14, 2019. DOI: 10.1111/hequ.12225.

R. H. B. Sejati, "The collaborative approaches of the knowledge-based performance management system and lean six sigma to improve contractor productivity and safety performances," Int. J. Lean Six Sigma, vol. 15, no. 5, pp. 1065–1101, 2024. DOI: 10.1108/IJLSS-01-2023-0022.

A. K. Lodhi, Implementation of a set of key performance indicators for manufacturing companies by using data coming from PLM and MES systems, Torino, Italy, 2021.

G. B. Malul Azam, "Performance-based budgeting reform and evolution of performance information quality: empirical analysis of Indonesia," J. Public Budgeting, Accounting & Financial Manag., vol. 36, no. 1, pp. 25–47, 2024. DOI: 10.1108/JPBAFM-05-2022-0139.

H. S. M. A. Suryo Pratolo, "Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality," Cogent Bus. Manag., vol. 7, no. 1, 2020. DOI: 10.1080/23311975.2020.1747894.

B. D. A. P. Arianit Peci, "Using fuzzy analytic hierarchy process and technique for order of preference by similarity to the ideal solution in performance evaluation in the Albanian banking sector," Risk and Financial Manag., vol. 8, no. 1, 2025. DOI: 10.3390/rfm8010025.

U. T. Şenel, "Integrated performance evaluation method study and performance-based department ranking: a case study," Discover Appl. Sci., vol. 2, no. 281, 2020. DOI: 10.1007/s44101-020-00281-w.

D. Wendimu, "Developing a knowledge-based system for diagnosis and treatment recommendation of neonatal diseases," Cogent Eng., vol. 9, no. 1, 2022. DOI: 10.1080/23311916.2022.2059877.

I. B. Jasbir S. Dhaliwal, "The use and effects of knowledge-based system explanations: theoretical foundations and a framework for empirical evaluation," Inf. Syst. Res., vol. 7, no. 3, pp. 272–285, 1996. DOI: 10.1287/isre.7.3.272.

B. Cuadrado-Ballesteros, "The relevance of budget transparency for development," Int. Rev. Admin. Sci., vol. 89, no. 1, pp. 45–61, 2021. DOI: 10.1177/0020852320948853.

R. A. Akerkar, Knowledge-Based Systems, Canada: Jones and Bartlett Publishers, 2010. DOI: 10.1002/9781118470137.

R. W. S. Henk J. ter Bogt, "Performance management in universities: Effects of the transition to more quantitative measurement systems," Eur. Account. Rev., vol. 30, no. 3, pp. 451–497, 2021. DOI: 10.1080/09638180.2020.1847582.

K. K. Faran Ahmed, "Does fuzzification of pairwise comparisons in analytic hierarchy process add any value?," Soft Comput. Decis. Making Model. Econ., vol. 28, pp. 4267–4284, 2024. DOI: 10.1007/s00542-020-05756-w.

D. Ali Hussein Khudhair, "Facilitators and leadership styles: theoretical drivers for performance budgeting adoption in Iraq’s higher education sector," Cogent Bus. Manag., vol. 11, no. 1, 2024. DOI: 10.1080/23311975.2024.1819987.

Y. M. Florence, "Implementation of activity program planning and budget accountability in efforts to increase the performance of state universities (Case study at Kupang State Agricultural Polytechnic)," J. Gov. Tax. Auditing, vol. 8, no. 2, 2022. DOI: 10.21002/jgta.2022.4.

D. Foivos Psarommatis, "Cost-based decision support system: A dynamic cost estimation of key performance indicators in manufacturing," Trans. Eng. Manag., vol. 69, no. 4, pp. 702–714, 2022. DOI: 10.1109/TEM.2022.3133581.

M. M. Cullell, Development Effectiveness and Results-Based Budgeting, Washington, D.C: The Inter-American Development Bank, 2010.

C. Perez, "Integrating analytic hierarchy process (AHP) and balanced scorecard (BSC) framework for sustainable business in a software factory in the financial sector," Sustainability, vol. 9, no. 1, pp. 1–16, 2017. DOI: 10.3390/su9020020.

K. L. A. Rhodora R. Jugo, "Developing a balanced scorecard framework for enhancing governance and performance in a state university in the Philippines," Int. Rev. Manag. Marketing, vol. 15, no. 4, pp. 76–85, 2024. DOI: 10.32479/irmm.10655.

N. Morandi, "Performance evaluation of university faculty by combining BSC, AHP, and TOPSIS: from the students’ perspective," Int. J. the Analytic Hierarchy Process, vol. 2, no. 14, 2025. DOI: 10.13033/ijahp.v2i14.417.

Y. H. Chen, "Business strategies in the banking industry: How to construct the most appropriate strategy by applying the BSC and AHP," J. Stat. Manag. Syst., vol. 21, no. 5, pp. 979–1001, 2023. DOI: 10.1080/09720510.2023.1865032.

R. S. Anil Jadhav, "Analytic hierarchy process (AHP), weighted scoring method (WSM), and hybrid knowledge based system (HKBS) for software selection: A comparative study," Second International Conference on Emerging Trends in Engineering & Technology, 2020.

T. M. E. Ying-Ming Wang, "On the normalization of interval and fuzzy weights," Fuzzy Sets and Systems, vol. 157, no. 18, pp. 2456–2471, 2006. DOI: 10.1016/j.fss.2005.08.002.

D. Swethaa Sampathkumar, "Centroid and graded mean ranking methods for intuitionistic trapezoidal dense fuzzy set to solve MCDM problems of robot selection," Soft Comput., vol. 26, pp. 1958–1981, 2024. DOI: 10.1007/s00542-019-05079-4.

P. P. R.H. Schmidt, "The use of standard operating procedures (SOPs)," Handbook of Hygiene Control in the Food Industry (Second Edition), pp. 221–233, 2024. DOI: 10.1016/B978-0-12-820136-4.00016-7.

Downloads

Published

2025-12-23

Issue

Vol. 7 No. 4 (2025): December

Section

Articles

License

Authors Declaration

  1. The Authors certify that they have read, understood, and agreed to the Journal of Information Systems and Informatics (JournalISI) submission guidelines, policies, and submission declaration. The submission has been prepared using the provided template.
  2. The Authors certify that all authors have approved the publication of this manuscript and that there is no conflict of interest.
  3. The Authors confirm that the manuscript is their original work, has not received prior publication, is not under consideration for publication elsewhere, and has not been previously published.
  4. The Authors confirm that all authors listed on the title page have contributed significantly to the work, have read the manuscript, attest to the validity and legitimacy of the data and its interpretation, and agree to its submission.
  5. The Authors confirm that the manuscript is not copied from or plagiarized from any other published work.
  6. The Authors declare that the manuscript will not be submitted for publication in any other journal or magazine until a decision is made by the journal editors.
  7. If the manuscript is finally accepted for publication, the Authors confirm that they will either proceed with publication immediately or withdraw the manuscript in accordance with the journal’s withdrawal policies.
  8. The Authors agree that, upon publication of the manuscript in this journal, they transfer copyright or assign exclusive rights to the publisher, including commercial rights

How to Cite

[1]
T. V. Rantung and E. Utami, “Automating Performance-Based Budgeting Using a Knowledge-Based System”, journalisi, vol. 7, no. 4, pp. 4223–4248, Dec. 2025, doi: 10.63158/journalisi.v7i4.1286.

Most read articles by the same author(s)