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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Society
Ira Geraldina
Indonesia Open University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Strategi Keuangan Perguruan Tinggi Negeri dalam Transisi Menuju Badan Layanan Umum: Studi Kasus di Universitas Bangka Belitung Topan Persada; Lela Nurlaela Wati; Ira Geraldina
Society Vol 12 No 1 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i1.687

Abstract

In response to the challenges of globalization and the need to increase financial flexibility, many state universities (PTN) in Indonesia have chosen to transition to becoming public service agencies (BLU). This step is expected to provide greater autonomy in financial and resource management while increasing the competitiveness of institutions. This study aims to analyze PTN’s financial management strategy for transitioning to BLU status using a case study at Universitas Bangka Belitung (UBB). The research approach used is qualitative descriptive with the SWOT analysis method to evaluate internal and external factors influencing the transition process. Data were collected through in-depth interviews, documentation studies, and observations of financial policies and practices at UBB. The research results revealed that the transition to BLU offers significant flexibility in financial management, allowing UBB to be more independent in using non-tax state revenue (PNBP). This directly contributes to improving operational efficiency and institutional competitiveness. However, several major challenges must be addressed, such as limited infrastructure, lack of highly qualified teaching staff, and competition with other state universities with BLU or PTN-BH status. This study also found that the greatest opportunities for Universitas Bangka Belitung (UBB) lie in optimizing assets and expanding industrial cooperation, primarily through the Kampus Merdeka program. In conclusion, UBB can leverage its BLU status to enhance the institution’s competitiveness by implementing more flexible financial management, but it requires a clear strategy to tackle internal challenges. Recommendations include increasing the teaching staff’s capacity, optimizing assets, and developing strategic partnerships with industry.
ANALYSIS INFLUENCE OF EFFECTIVENESS AND EFFICIENCY LOCAL ORIGINAL INCOME ON REGIONAL FINANCIAL INDEPENDENCE IN MAPPI REGENCY Valentino Febrian Legoh; Heffi Christya Rahayu; Ira Geraldina
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1448

Abstract

The regional autonomy in Mappi Regency shows a need for good governance, especially in financial management. The government is trying to increase financial independence, but still relies heavily on the central government. This highlights difficulties in generating enough revenue and managing the budget effectively. This study was conducted with the aim of discussing the Influence of the Effectiveness and Efficiency of Local Original Revenue on Regional Financial Independence in Mappi Regency. The method used is a quantitative approach. The population of this research is financial reports Mappi District Regional Government complete from 2014 to 2023. The sampling technique used is purposive sampling. This study was designed with a causality method because it seeks the influence of cause and effect of several variables developed from a theory. Furthermore, it was analyzed using the Structural Equation Modeling (SEM) technique. The results of this study indicate that regional tax efficiency has a positive impact on Locally-generated revenue, The effectiveness of regional taxes has a positive impact on Locally-generated revenue, Locally-generated revenue has a positive impact on Regional Independence, Regional tax efficiency has a positive impact on Regional Independence through Locally-generated revenue as a mediating variable, the effectiveness of regional taxes has a positive impact on regional independence through Locally-generated revenue as a mediating variable. The Mappi Regency Regional Government should focus on managing their budget to improve community welfare, which will ultimately lead to increased regional independence. A prosperous community will boost economic growth and generate more revenue locally.  
Co-Authors Heffi Christya Rahayu Topan Persada Valentino Febrian Legoh Wati, Lela Nurlaela