Financial Management of Public Service Bodies in State Universities - Juridical Analysis of Fees for the Development of Independent Path New Student Institutions

Sep 10, 2026

Uploaded by Himbo

This study investigates the financial management of Public Service Agencies (BLU) within Indonesian state universities, focusing on the unauthorized imposition of institutional development fees (SPI/IPI) on independent pathway students at Udayana University, resulting in significant state financial losses. Using a normative juridical methodology, the research evaluates regulatory frameworks, institutional accountability, and the legal effects of fee structures inconsistent with Ministry of Finance regulations (PMK No. 51/2015 and PMK No. 95/2020). Results show systemic non-compliance in fee determination, highlighting inadequate oversight, misuse of BLU flexibility, and weak accountability mechanisms, and it proposes urgent legal reforms to improve transparency and auditing.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages15

Reading Time38 min

AccessFree to download

Introduction

Background and legal issues

Research aims

Literature Review

Theoretical and regulatory framework

Financial Management of Public Service Bodies in State Universities: Juridical Analysis of Fees for the Development of Independent Path New Student Institutions Arazid1*, Heru Sugiyono2, Ahmad Ahsin Thohari3 Universitas Pembangunan Nasional Veteran Jakarta, Indonesia 1,2,3 Corresponding Email: [a.razidfh@gmail.com](a.razidfh@gmail.com)* Received: 05-02-2025 Reviewed: 15-03-2025 Accepted: 25-04-2025 Abstract This study investigates the financial management of Public Service Agencies (BLU) within Indonesian state universities, focusing on the unauthorized imposition of institutional development fees (SPI/IPI) on independent pathway students at Udayana University, resulting in significant State financial losses. Employing a normative juridical methodology, the research analyzes regulatory frameworks, institutional accountability, and the legal implications of fee structures that contravene Ministry of Finance regulations (PMK No. 51/2015 and PMK No. 95/2020) . Findings reveal systemic non-compliance in fee determination, where SPI/IPI charges were applied without legal authorization, bypassing mandated tariff protocols. The study identifies critical lapses in oversight, including the rector's failure to align fee policies with national financial regulations and the misuse of BLU flexibility, which enabled the diversion of funds into non-transparent banking practices. The case underscores the vulnerability of BLU's financial autonomy to mismanagement and corruption, particularly in the absence of robust accountability mechanisms. Recommendations emphasize the urgent need for legal reforms to enhance transparency, strengthen auditing processes, and clarify punitive measures for violations. This research contributes to the discourse on public financial governance in higher education, advocating for institutional reforms to prevent future fiscal mismanagement and uphold the integrity of State’s resources. Keywords: Public Service Agency (BLU), state financial losses, institutional development fees Introduction Indonesia, as a country with popular sovereignty and operates a government based on a constitution, requires a comprehensive state financial management system per the provisions of the 19451 Constitution. The state ’s finances, as defined in Article 1 number (1) of State’s Finance Law, include "all State’s rights and obligations that can be valued in money, as well as everything in the form of money or goods that can be made the property of State’s in connection with the implementation of these rights and obligations. " This broad scope of State’s finance covers various aspects, including managing higher education funds organized by State’s Universities (PTN) . During their development, PTNs in Indonesia experienced a significant transformation in financial management, especially after the issuance of Law Number 12 of 2012 concerning Higher Education. Article 65 of the law divides PTN into three forms of fund management: PTN-Satker (Ministry Work Unit PTN), PTN-BLU (Public Service Agency State’s University), and PTN-BH (Legal Entity State University) . These three forms have different financial management characteristics with varying legal implications. This transformation of the form of PTN financial management has given rise to complex legal issues, especially related to differences in the interpretation of the economic status managed by PTN. On the one hand, based on State’s Finance Law, all funds managed by government institutions, including PTN, are part of State’s finances (Diyanto, Putranti, Yuwono, & Yuniningsih, 2021) . On the other hand, the PTN-BH form has broader management autonomy, with State’s assets separated as regulated in Article 65 paragraph (3) of the Higher Education Law. The ambiguity in the legal status of PTN financial management has given rise to various legal cases, especially related to collecting Institutional Development Fees (IPI) for new independent students. Indonesia C

FAQs

What is the core issue analyzed in the study regarding BLU financial management?

The study examines unauthorized charges of institutional development fees (SPI/IPI) imposed on independent pathway students at Udayana University and how this conflicts with applicable regulations.

Which methodological approach does the research use to assess the fee collection practice?

It applies a normative juridical methodology to analyze laws, regulations, institutional accountability, and the legal implications of the fee structures.

What do the findings indicate about compliance and oversight in fee determination?

The research finds systemic non-compliance: SPI/IPI charges were applied without legal authorization, bypassing required tariff protocols, and oversight lapses contributed to non-transparent fund practices.

Sep 10, 2026

Uploaded by Himbo