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All Journal ProBisnis : Jurnal Manajemen Accounting Research Unit (ARU JOURNAL)
Tetelepta, Silva
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis of Budget Performance Achievements of Public Service Agency (BLU) University Of Pattimura 2019-2024 Hitijahubessy, Martha Maria; Asnawi, Raden Ayu Aisah; Tetelepta, Silva
ProBisnis : Jurnal Manajemen Vol. 16 No. 01 (2025): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to evaluate the level of fiscal independence, effectiveness, and efficiency of PNBP fund management at Pattimura University during the 2019–2024 period. The research method uses a quantitative descriptive approach with financial ratio analysis techniques according to the Value for Money approach. Data were obtained through documentation of budget reports and realization, observation, and interviews. The results of the study indicate that the level of fiscal independence of Pattimura University is in the good category with an average of 41.16%. The effectiveness of achieving PNBP targets is classified as very effective with an average of 113.14%. Meanwhile, the efficiency of PNBP fund collection shows a positive trend with a ratio of 0.02. These findings indicate that budget management at Pattimura University is increasingly accountable and performance-oriented. This study provides practical implications for strengthening higher education financial governance in the context of autonomy and BLU-based management
The Public Service Agency (BLU) Paradox: Why Budget Achievements Don’t Always Reflect Superior Performance Hitijahubessy, Martha Maria; Borolla, Johanis Darwin; Tetelepta, Silva
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp146-155

Abstract

This study aims to critically examine the financial performance of Pattimura University under the Public Service Agency (BLU) framework during the 2019–2024 period. Specifically, it investigates the university’s fiscal independence, budget effectiveness, and operational efficiency to assess the extent to which financial flexibility translates into institutional advancement. Quantitative data analysis reveals consistently high effectiveness in revenue realization and exceptional operational efficiency—indicating strong financial discipline. However, the fiscal independence ratio remained modest, fluctuating between 35% and 45%, and dropped to its lowest point in 2024. This modest fiscal independence highlights the need for improvement in this area. More importantly, despite these favorable financial metrics, Pattimura University continues to hold a B level institutional accreditation. This discrepancy illustrates a core paradox: robust financial performance under the BLU model does not automatically lead to superior academic or institutional outcomes. The findings suggest that financial autonomy, while necessary, is insufficient unless integrated with strategic investment in academic quality, research capacity, and institutional governance.
Co-Authors Asnawi, Raden Ayu Aisah Hitijahubessy, Martha Maria Johanis Darwin Borolla