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Yanuard Putro DwiKristanto, Yanuard Putro
Universitas Pelita Harapan
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Journal : Business Management

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Financial Performance Analysis of Universitas Siliwangi Using Ratio and Trend Evaluation for Fiscal Years 2023–2024 Magdalena, Maria Christine; Tjia, Christina; Dwikristanto, Yanuard Putro
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10409

Abstract

This study aims to analyze the financial performance of Universitas Siliwangi, a public university operating under the Public Service Agency (BLU) framework, by employing financial ratio analysis and trend evaluation for the fiscal years 2023–2024. The analysis is based on the university’s statement of financial position, statement of activities, and cash flow statement to assess liquidity, operational efficiency, funding structure, and overall financial sustainability. The findings indicate that Universitas Siliwangi demonstrates a strong liquidity position, reflected in a substantial increase in current assets and liquidity ratios throughout 2024. Operational efficiency also improved as evidenced by reduced total expenses and a higher allocation of funds toward core educational service programs. Despite decreases in revenue and operational surplus due to shifts in funding dynamics, the university remains in a financially healthy condition. These results suggest that the financial management of Universitas Siliwangi has been effective; however, further optimization through diversified revenue streams and strategic long-term investment is essential to strengthen future financial sustainability.
Co-Authors Asih Enggar Susanti, Asih Enggar Debora, Theresiana Giawa, Greys July Sonatha Goku, Candrilla De Magdalena, Maria Christine Meila, Ester Napitupulu, Bernard Nde’o, Klara Pioh, Joana Sabrina Nalle, Maha Dewi Selvi Esther Suwu, Selvi Esther Silaen, Jessica Suyitno Muslim Tamba, Yohana Tanti Listiani Theresiana Debora Tjia, Christina