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Findings identify difficulties in defining and measuring performance, especially for educational staff, and challenges in balancing BLU flexibility with compliance to financial regulations. Existing performance systems can generate perceived unfairness and high administrative burden, while a budget-related cut-off mechanism increases uncertainty. Enhanced transparency, communication, and higher IT digital maturity are recommended to support efficiency, equity, and sustainability.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & 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REMUNERATION  \nPOLICY DERIVATION  \nErlina1, Arief RM Akbar2, Wahyudin Noor3, Muhammad Yasin4, Muhammad  \nAlif5  \nUniversitas Lambung Mangkurat  \n[erlina@ulm.ac.id](erlina@ulm.ac.id1)[1](erlina@ulm.ac.id1), [Ariefrma@ulm.ac.id](Ariefrma@ulm.ac.id2)[2](Ariefrma@ulm.ac.id2), [wahyudinnor@ulm.ac.id](wahyudinnor@ulm.ac.id3)[3](wahyudinnor@ulm.ac.id3), [Muhammad.yasin@ulm.ac.id](Muhammad.yasin@ulm.ac.id4)[4](Muhammad.yasin@ulm.ac.id4), [Muhammad_alif@ulm.ac.id](Muhammad_alif@ulm.ac.id5)[5](Muhammad_alif@ulm.ac.id5)  \nABSTRAK  \nPenelitian ini bertujuan mengembangkan model tata kelola tunjangan kinerja yang efektif danadil di PTN BLU, dengan menyesuaikan kebijakan remunerasi ASN terhadap karakteristik universitas. Melalui pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancaramendalam, analisis dokumen, dan observasi. Temuan menunjukkan tantangan dalam mendefinisikan dan mengukur kinerja, terutama pada tenaga kependidikan, serta kesulitandalam menciptakan keseimbangan antara fleksibilitas BLU dan kepatuhan terhadap regulasikeuangan. Sistem kinerja yang diterapkan terkadang menciptakan ketidakadilan dankesenjangan persepsi, memperburuk budaya kerja, dan menimbulkan beban administratif yang tinggi. Selain itu, mekanisme “cut off” dalam penyaluran tunjangan yang terkait dengananggaran menambah ketidakpastian. Untuk itu, transparansi dan komunikasi yang lebih baik, serta peningkatan digital maturity dalam infrastruktur TI diperlukan untuk memastikan sistem yang lebih efisien, adil, dan berkelanjutan  \nKata Kunci: PTN-BLU, ASN, Kinerja Keuangan, Diversifikasi, Universitas  \nABSTRACT  \nThis research aims to develop an effective and fair performance allowance governance model in Public Agency / Badan Layanan Umum (BLU) universities, by adjusting the civil servant remuneration policy to the characteristics of the university. Thru a descriptive qualitative approach, data was collected thru in-depth interviews, document analysis, and observation. The findings highlight challenges in defining and measuring performance, particularly for educational staff, as well as difficulties in balancing BLU flexibility with compliance with financial regulations. The performance system implemented sometimes creates injustice and perceptual gaps, worsens work culture, and leads to a high administrative burden. Additionally, the \"cut off\" mechanism in the distribution of budget-related allowances adds to the uncertainty. Therefore, better transparency and communication, as well as increased digital maturity in IT infrastructure, are needed to ensure a more efficient, fair, and sustainable system.  \nKeywords: PTN-BLU, ASN, Financial Performance, Diversification, University.  \nINTRODUCTION  \nThe paradigm shift in higher education management in Indonesia has driven the transformation of several State Universities / Perguruan Tinggi Negeri (PTN) into Public Service Agency / Badan Layanan Umum (BLU) . The status of a Public Service Agency (PTN BLU) provides institutions with flexibility in managing finances, including designing a performance-based remuneration system. In this context, performance allowances become a strategic instrument not only for improving welfare but also as a tool for motivation and driving a high-performance work culture within the university environment (Rosyida et al. 2025),(Brojonegoro et al. 2025) .  \nThe government's policy on civil servant / Aparatur Sipil Negara (ASN) remuneration serves as the main legal and philosophical framework for developing a performance allowance system in Public Service Agency/ Badan Layanan Umum (BLU) universities. This policy emphasizes the principles of fairness, equity, and a direct link between the rewards received and the performance achievements of individuals and institutions. Therefore, PTN BLU is required not only to adopt but also to derive or translate these policies into a contextual governance","cbCaiojVvPSJAHb1","https://ap.wps.com/l/cbCaiojVvPSJAHb1","pdf",315165,13,"English","# Introduction\n## Background and policy basis\n## Challenges in performance measurement and governance\n## Need for a comprehensive governance model","[{\"question\":\"What is the main objective of the study?\",\"answer\":\"To develop an effective and fair performance allowance governance model for BLU universities by adapting ASN remuneration policy to university characteristics.\"},{\"question\":\"What challenges are identified in implementing the performance allowance system?\",\"answer\":\"Defining and measuring performance—particularly for educational staff—and balancing BLU flexibility with compliance to state financial regulations are major challenges.\"},{\"question\":\"How does the “cut off” mechanism affect allowance distribution?\",\"answer\":\"The budget-related cut-off mechanism increases uncertainty in the distribution of performance-related allowances.\"}]","DEVELOPMENT OF GOVERNANCE FOR ALLOWANCES AT PUBLIC UNIVERSITIES (PTN BLU) - IMPLEMENTATION OF REMUNERATION POLICY DERIVATION | PDF",33]