Studia Economica: Jurnal Ekonomi Islam
STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 11 | No. 1 | 2025

Mengukur Tingkat Pertumbuhan Badan Layanan Umum (BLU) Dengan Alat Penilaian Dan Evaluasi Maturity Rating

Lisalam, Repa Hudan (UIN Sultan Maulana Hasanuddin Banten)
Hibatullah, Ilham (UIN Sultan Maulana Hasanuddin Banten)
Ardiani, Mila Ayu (UIN Sultan Maulana Hasanuddin Banten)
Winarni, Jesi (UIN Sultan Maulana Hasanuddin Banten)
Sanawi, Sanawi (UIN Sultan Maulana Hasanuddin Banten)
Aguspriyani, Yani (UIN Sultan Maulana Hasanuddin Banten)
Taufik Darmawansyah, Trisna (UIN Sultan Maulana Hasanuddin Banten)



Article Info

Publish Date
02 Jun 2025

Abstract

This study explains how to Measure the Growth Rate of Public Service Agencies (BLU) from the Financial Aspect within a five-year period. The method used in this study is a quantitative method by analyzing the annual financial reports of Public Service Agencies (BLU). The object of this study is the Public Service Agency (BLU) of the education cluster, namely BLU UIN Sultan Maulana Hasanuddin Banten. The results of the study conducted at BLU UIN SMH Banten showed a very good liquidity aspect in terms of the current ratio. While the liquidity aspect of the cash optimization ratio is still low. The BLU Efficiency Aspect refers to the ratio of Operating Income to Operating Expenses (POBO), based on the results of calculations processed from the financial statements of BLU UIN Sultan Maulana Hasanuddin Banten from 2017 to 2022, there is no POBO value that reaches the target (90%). The BLU effectiveness indicator refers to Return On Asset (ROA) and Return on Equity (ROE), the target for each ratio is 9% and has generally been met. The level of independence generally shows a downward trend. Recommendations for finding short-term investment instruments with higher returns. Increasing Efficiency by reducing the burden of official travel. Managing Campus Assets optimally to increase the level of BLU independence. The analysis used is a combination of Financial Report Trend Analysis and Maturity Rating Assessment Tools and Evaluation Version 1.0.

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Journal Info

Abbrev

studiaeconomica

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

Aims and Scope Aims STUDIA ECONOMICA is a peer-reviewed journal that aims to advance islamic economies in emerging markets, namely economies in emerging countries and economies in emerging areas in developed countries. Scope The scope of STUDIA ECONOMICA are but strictly limited to: islamic ...