[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-231576-105":59,"doc-detail-231576-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","financial-management-of-government-state-universities-in-indonesia","Financial Management of Government (State) Universities in Indonesia","","Government (state) universities must manage and control funds obtained from the community. University financial management is expected to be optimal, flexible, effective, efficient, and transparent, while keeping universities independent from political and economic pressure to protect academic freedom and scientific autonomy. The study reviews three Indonesian state-university financial management patterns—PTN Satker, PTN-BLU, and PTN-BH—highlighting differences in budget use, reporting, asset recognition, and tariff setting, and compares their strengths and weaknesses.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/financial-management-of-government-state-universities-in-indonesia/231576/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/financial-management-of-government-state-universities-in-indonesia/231576.png","ImageObject",300,407,{"name":92,"@type":93},"Evangeline","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Why do government (state) universities need financial management?","Question",{"text":113,"@type":114},"They manage public/community funds, so financial management must be optimal, flexible, effective, efficient, and transparent while supporting autonomy and good education.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What are the three financial management patterns for Indonesian state universities?",{"text":118,"@type":114},"They are PTN Satker (general state financial management), PTN-BLU (Public Service Board system), and PTN-BH (as a legal entity).",{"name":120,"@type":111,"acceptedAnswer":121},"How do PTN-BH, PTN-BLU, and PTN Satker differ?",{"text":122,"@type":114},"They differ in budget fund usage, financial reporting patterns, asset recognition, and how tariffs are determined.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},231576,1789065943,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":39,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":46,"preview_page_count":4},13056703019662,"https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188","Financial Management of Government (State) Universities in Indonesia  \nHanung Triatmoko  \nUniversitas Sebelas Maret  \nLulus Kurniasih*  \nUniversitas Sebelas Maret  \nMuhtar  \nUniversitas Sebelas Maret  \nBandi  \nUniversitas Sebelas Maret  \nABSTRACT  \nGovernment (state) universities as public services have to manage and control their fund because their fund is obtained from the community. Financial management of universities should be optimal, flexible, effective, efficient, and transparent. Government Universities should be independent from political and economical pressure, so that it can manage their fund autonomously to serve good education for the community. Indonesia has three forms of financial management that have been conducted by all state universities, which are (1) State University (PTN) with general state financial management (PTN Satker), (2) PTN with the financial management system of Public Service Board (PTN-BLU), and (3) PTN as legal entity (PTN-BH) . The differences from PTN BH, PTN BLU, and PTN Satker are on the use of budget funds, financial reporting patterns, asset recognition, and tariff determination. These three forms of financial management should be used by each university as the most suitable ones. This research explores these three forms of financial management and perform their strengths and weaknesses.  \nKeywords: financial management, university budget, government university  \n1. INTRODUCTION  \nIn public service institutions, which in fact manage state money or public money, require an optimal and flexible financial management system with emphasis on productivity, efficiency and effectiveness (Mahfiza, 2015) . Higher education is a part of public service institutions. Based on the explanation of Government Regulation Number 26 of 2015, universities should be free from any influence, pressure, and contamination such as political power and / or economic power, so that the college tridharma can be implemented based on academic freedom and scientific autonomy. Therefore, by nature the university has autonomy or independence, both academic and non academic, including in terms of financial management.  \nAccording to Government Regulation No. 4 of 2014 on the Implementation of Higher Education and Higher Education Management, it is mentioned in Article 27 that  \nthe pattern of State University management consists of: (1) State University (PTN) with general state financial management (PTN Satker), (2) PTN with the financial management system of Public Service Board (PTN-BLU), and (3) PTN as legal entity (PTN-BH) . The determination and change in the pattern of financial management of PTN is conducted based on performance evaluation by the Minister to PTN. The evaluation is conducted by an independent team established by and responsible to the Minister. The determination of PTN-BLU is done by Decree of the Minister of Finance, while the determination of PTN-BH is done by Government Regulation.  \nSebelas Maret University Surakarta is designated as PTN with the financial management system of public service agency from formerly PTN Satker, based on Decree of the Minister of Finance No. 52 / KMK.05 / 2009 issued on 27 February 2009.  \nThe full BLU status received by UNS provides financial management flexibility to UNS at the Ministry of National Education, which is now the Ministry of Research, Technology and Higher Education, in accordance with Government Regulation No. 23 of 2005 on Financial Management of Public Service Bodies amended by Government Regulation Number 74 Year 2012. Currently, UNS is preparing itself to become PTNBH. Differences in the status of PTN owned, as well as the pattern of financial management.  \nBased on the background set forth above, this study aims to conduct a comparative study of financial management between PTN-BH, PTN-BLU, and PTN Satker as the basic design of UNS financial management.  \n1.1 Formulation of the problem  \nBased on the above background, problem formulation can be","cbCaicVfj6wD3Avy","https://ap.wps.com/l/cbCaicVfj6wD3Avy","pdf",163503,"English","# Introduction\n## Background and research aims\n## Formulation of the problem\n# Research Methods\n## Research approach\n## Research instrument\n## Research subject","[{\"question\":\"Why do government (state) universities need financial management?\",\"answer\":\"They manage public/community funds, so financial management must be optimal, flexible, effective, efficient, and transparent while supporting autonomy and good education.\"},{\"question\":\"What are the three financial management patterns for Indonesian state universities?\",\"answer\":\"They are PTN Satker (general state financial management), PTN-BLU (Public Service Board system), and PTN-BH (as a legal entity).\"},{\"question\":\"How do PTN-BH, PTN-BLU, and PTN Satker differ?\",\"answer\":\"They differ in budget fund usage, financial reporting patterns, asset recognition, and how tariffs are determined.\"}]","Financial Management of Government (State) Universities in Indonesia | PDF"]