This study aims to analyze the implementation of financing system policies in higher education institutions in addressing the reliance on tuition fees as the primary source of revenue. Such dependence may affect the financial stability of institutions, particularly in the event of fluctuations in student enrollment and changes in education policies. The findings indicate that the implementation of financing policies can be carried out through performance-based planning and budgeting, enhanced transparency and accountability, and the optimization of information technology. Furthermore, diversifying revenue sources through research grants, industry partnerships, and the development of campus business units serves as a crucial strategy to ensure financial sustainability. With an efficient and inclusive financing system oriented toward cost-benefit principles, higher education institutions can strengthen financial stability while improving the quality of educational services.
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