Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Digital Bisnis, Modal Manusia, Marketing, Entrepreneurship, Finance, & Strategi Bisnis
Delimasari Delimasari
Universitas Mitra Bangsa
Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Kinerja Keuangan PTN BH: Pengaruh Perencanaan Anggaran, Efisiensi Penggunaan Dana, Akuntabilitas Keuangan, dan Manajemen Risiko Keuangan Delimasari Delimasari; Hadi Purnomo; Jamal Hanaffy
Jurnal Digital Bisnis, Modal Manusia, Marketing, Entrepreneurship, Finance, & Strategi Bisnis (DImmensi) Vol 6 No 2 (2026): JURNAL DIMMENSI
Publisher : Prodi S1 Administrasi Bisnis Universitas Sangga Buana YPKP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/dimmensi.v6i2.5618

Abstract

Financial performance serves as a primary indicator to evaluate financial management effectiveness in State Universities with Legal Entity Status (PTN BH). This study analyzes the impact of budget planning, fund utilization efficiency, and financial accountability on the financial performance of PTN BH, mediated by financial risk management. Utilizing a quantitative survey approach at Universitas Negeri Jakarta (UNJ), data from financial management personnel were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that budget planning directly and positively impacts PTN BH financial performance. Furthermore, budget planning, fund utilization efficiency, and financial accountability positively influence financial risk management. Conversely, fund utilization efficiency and financial accountability do not show significant direct effects on financial performance. However, financial risk management demonstrates a strong positive influence on financial performance. These results indicate that effective financial risk management acts as a crucial mediating mechanism that strengthens the path from budget planning, efficient fund usage, and accountability toward optimized financial performance. Ultimately, this research contributes to public sector financial management theory and offers practical guidance for PTN BH administrators aiming to enhance institutional governance and achieve sustainable financial performance.
Co-Authors Hadi Purnomo Jamal Hanaffy