Undang Rosyidin, Undang
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Transformation of University Financial Governance Towards Financial Independence in the Digital Era: A Systematic Literature Review Hadi, Samsul; Fitriyana, Fitriyana; Gusliana, Evi; Rosyidin, Undang
Indonesian Journal of Education and Youth Development Vol. 2 No. 1 (2026): Indonesian Journal of Education and Youth Development (IJEYD)
Publisher : STIT Pringsewu

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This study investigates the transformation of higher education financial governance as institutions transition toward financial independence in an increasingly digital and market-driven landscape. Utilizing a Systematic Literature Review (SLR) of scholarship from 2014 to 2024, the research synthesizes global and national perspectives, with a particular focus on the Indonesian context, to identify strategies for revenue diversification and the role of digital innovation. Findings indicate that the shift from bureaucratic-administrative to managerial-entrepreneurial models is essential for institutional resilience. Key strategies include the optimization of endowment funds, research commercialization, and Public-Private Partnerships (PPP). Furthermore, the integration of Enterprise Resource Planning (ERP) systems and Financial Technology (FinTech), such as blockchain for auditing, significantly enhances transparency and accountability. The study concludes that achieving financial autonomy requires a holistic alignment of robust governance frameworks, digital infrastructure, and public transparency to ensure long-term fiscal sustainability.
Financial Management in Non-Formal Education: A Narrative Literature Review of Practices and Challenges Desmawati, Desmawati; Hasanah, Tarekah; Rosyidin, Undang
Indonesian Journal of Education and Youth Development Vol. 2 No. 1 (2026): Indonesian Journal of Education and Youth Development (IJEYD)
Publisher : STIT Pringsewu

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This narrative literature review examines the practices, challenges, and strategies of financial management within non-formal education (NFE) institutions, such as Community Learning Centers (PKBM) and Course and Training Institutions (LKP). Through a systematic search of Google Scholar (2015–2025), the review synthesizes peer-reviewed studies to highlight how financial governance directly impacts institutional sustainability. Key findings reveal a structural gap between operational needs and volatile funding sources, compounded by a widespread lack of accounting competence among NFE administrators. Despite these challenges, emerging best practices demonstrate that institutional resilience can be achieved through funding diversification, particularly via self-sustaining business units and private sector partnerships, and the adoption of digital financial management tools. The study concludes that transitioning from traditional to accountable, technology-assisted financial systems is an urgent imperative for NFE quality reform.