The current concept of budgeting in PT-BLU is performance-based budgeting. This system aims to realize an efficient, effective, fair, and transparent budget. Therefore, as characterized by public sector organizations in general, budget performance is a benchmark for organizational success, in this case it is called an IKU. This study looks at how the budget supports the achievement of the organization's vision and mission by evaluating variance, harmony and growth of service spending at UNESA. The results show that budget performance has decreased due to the impact of the COVID-19 pandemic during 2019-2020. Therefore, the results of this study can be input for university leaders to improve budgeting patterns and strategies to achieve organizational goals.

Universitas Negeri Surabaya in its financial management is required to prepare a Business and Budgeting Plan (RBA) every year. Public Service Agency (BLU) Business and Budgeting Plan, hereinafter abbreviated as RBA, is a business planning and budgeting document that contains the programs, activities, performance targets, and budget of a BLU. This RBA will guide each unit in carrying out its activities. Thus, all the activities that require a budget need to be organized in such a way as to refer to the formulation of predetermined Key Performance Indicators, therefore, researchers conducted research on "Mapping the Business Plan and Budget (RBA) for the 2021-2022 Fiscal Year of the Faculty of Education (FIP) towards the Performance of the Main Performance Indicators (IKU) of Surabaya State University", with the object of research choosing one of faculty sample out of 7 (seven) faculties and 2 (two) programs in Unesa, namely the RBA of the Faculty of Education (FIP). The purpose of this study is to map the business and budgeting plan toward key performance indicators based on the results of the evaluation of the 2021 and 2022 programs and budgets against the suitability of the IKUs that have been determined at FIP. It is hoped that the results of this research can become a model/example for 2023 budget planning. With the synchronization between RBA and IKU, it can be expected that budget planning can be more optimal and right on target, eventually will increase the achievement of Unesa's targets. To achieve appropriate research objectives, researchers use methods that can display factual data that describe existing phenomena. So that the Quantitative Descriptive Research Method was chosen, where would be captured or described the preparation of RBA based on IKU at FIP objectively using existing real data. The research begins with data collection & observation of the objects of research followed by interpretation of the data or data analysis and ends with presenting the research results. The output of this research is to produce instruments or templates of business and budget plans toward key performance indicators as a reference for the preparation of the PTN-BH RKAT for the 2023 fiscal year and articles in international seminar proceedings.