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The study traces this to BLU PTKIN tendencies to shift operational costs to students by inflating the Single Tuition Fee (UKT) driven by high Non-Tax State Revenue targets and weak non-academic diversification. Using qualitative-prescriptive analysis with the William N. Dunn framework, it finds increased burdens on economically vulnerable students due to UKT dependence, limited scholarship quotas, and imprecise targeting. It concludes PTKIN BLU financial performance indicators lack social protection measures, recommending asymmetric minimum PNBP allocation for cross-subsidies supported by ZISWAF data integration and verification teams.",{"@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/menjaga-kompas-moral-perguruan-tinggi-keagamaan-islam-negeri-kebijakan-alokasi-penerimaan-negara-bukan-pajak-badan-layanan-umum-sebagai-instrumen-subsidi-silang-uang-kuliah-tunggal/231281/",{"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/menjaga-kompas-moral-perguruan-tinggi-keagamaan-islam-negeri-kebijakan-alokasi-penerimaan-negara-bukan-pajak-badan-layanan-umum-sebagai-instrumen-subsidi-silang-uang-kuliah-tunggal/231281.png","ImageObject",300,407,{"name":92,"@type":93},"Rizky","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"Apa masalah utama yang dikaji dalam kebijakan ini?","Question",{"text":113,"@type":114},"Kebijakan ini mengkaji kontradiksi ketika PTKIN bertransformasi menjadi BLU, karena tuntutan kemandirian finansial berpotensi menggeser beban operasional kepada mahasiswa dan melemahkan kompas moral layanan pendidikan untuk keadilan sosial.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Bagaimana inflasi UKT terkait dengan target PNBP dan komersialisasi?",{"text":118,"@type":114},"Studi menjelaskan bahwa tingginya target Pendapatan Negara Bukan Pajak (PNBP) mendorong PTKIN BLU mengambil jalan pintas dengan menginflasikan tarif UKT serta gagal melakukan diversifikasi bisnis non-akademik, sehingga beban biaya lebih dominan dialihkan ke mahasiswa.",{"name":120,"@type":111,"acceptedAnswer":121},"Apa hasil analisis mengenai indikator kinerja dan perlindungan sosial?",{"text":122,"@type":114},"Analisis menyatakan indikator aspek kinerja keuangan PTKIN BLU saat ini belum memuat indikator aspek proteksi sosial, sehingga diperlukan penataan alokasi minimum PNBP untuk subsidi silang bagi kelompok rentan.","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},231281,1789061486,{"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":41,"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":144,"preview_page_count":4},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Maintaining the Moral Compass of State Islamic Religious Higher Education Institutions: The Policy on Allocation of Non-Tax State Revenue from Public Service Agencies as a Cross-Subsidy Instrument for the Single  \nTuition Fee  \nMenjaga Kompas Moral Perguruan Tinggi Keagamaan Islam Negeri: KebijakanAlokasi Penerimaan Negara Bukan Pajak Badan Layanan Umum sebagai Instrumen Subsidi Silang Uang Kuliah Tunggal  \nAuthor’s Name*  \nInstitution/University Correspondence Author’s E-mail  \n: Silviana Dewi Setyasari  \n: UIN Sunan Kalijaga  \n:  [silviasiswahyudi@gmail.com](silviasiswahyudi@gmail.com)  \n\n| Article History | Received | Revised | Accepted |\n| --- | --- | --- | --- |\n|  |  (June 9th, 2026)  |  (July 11th, 2026)  |  (August 12th, 2026)  |\n\n\n| News Article |  |\n| --- | --- |\n| Keyword:\u003Cbr>Public Service Agencies; State Islamic Religious Colleges; Single Tuition Fee;\u003Cbr>Non-Tax State Revenue; cross-subsidies | Abstract\u003Cbr>This Policy Paper describes the structural transformation of the governance of State Islamic Religious Colleges (PTKIN) towards the status of Public Service Agencies (BLU), which triggers a contradiction between the demands for financial independence and the moral compass of educational service providers as bastions of social justice. The background of this study is rooted in the tendency of PTKIN BLU to take shortcuts by shifting the burden of operational costs predominantly to students through inflation of the Single Tuition Fee (UKT) rate due to the high target of Non-Tax State Revenue (PNBP) and the failure of non-academic business diversification. This study aims to analyze the impact of this commercialization, evaluate regulatory gaps, and formulate policy recommendations for the minimum allocation of PNBP for cross-subsidizing UKTfor vulnerable students. The methodology used is a qualitative-prescriptive policy analysis using the William N. Dunn framework, with data collection techniques based on secondary document studies (desk research) and alternative weighting through the USG scoring method and the Dunn matrix. The results of the analysis indicate that acute dependence on UKT, limited scholarship quotas and limited accuracy of targeting scholarship recipients trigger an increase in the burden of education costs for students from vulnerable economic groups. This study concludes that the financial performance aspect indicators for PTKIN BLU currently do not present indicators of social protection aspects. Therefore, it is recommended that the Minister of Religious Affairs issue a Ministerial Regulation (PMA) making the minimum allocation of BLU PNBP asymmetric for cross-subsidies, supported by the integration of Islamic philanthropy data (ZISWAF) and the formation of a verification team. |\n\n\n| Kata Kunci:\u003Cbr>Badan Layanan Umum; Perguruan Tinggi Keagamaan Islam Negeri; Uang Kuliah Tunggal; Pendapatan Negara Bukan Pajak;\u003Cbr>Subsidi Silang; |  | Abstrak\u003Cbr>Policy Paper ini menguraikan tentang transformasi struktural tatakelola Perguruan Tinggi Keagamaan Islam Negeri (PTKIN) menuju status Badan Layanan Umum (BLU) yang memicu kontradiksi antara tuntutan kemandirian finansial dan kompas moral lembaga penyedia jasa layanan pendidikan sebagai benteng keadilan sosial. Latarbelakang kajian ini berakar dari kecenderungan PTKIN BLU yang mengambil jalan pintas dengan mengalihkan beban biaya operasional secaradominan kepada mahasiswa melalui inflasi tarif Uang Kuliah Tunggal (UKT) akibat tingginya target Pendapatan Negara Bukan Pajak (PNBP) dan kegagalan diversifikasi bisnis non-akademik. Penelitian ini bertujuan untuk menganalisis dampak komersialisasi tersebut, mengevaluasi kesenjangan regulasi, serta merumuskan rekomendasikebijakan alokasi minimum PNBP untuk subsidi silang UKT mahasiswakelompok rentan. Metodologi yang digunakan adalah analisis kebijakan (policy analysis) kualitatif-preskriptif menggunakan kerangka kerja William N. Dunn, dengan teknik pengumpulan data berbasis studidokumen sekunder (desk research) ","cbCaipaFDJ2MWbYo","https://ap.wps.com/l/cbCaipaFDJ2MWbYo","pdf",1254383,"English","# Latar Belakang Masalah\n## Transformasi tata kelola PTKIN menuju BLU\n## Kontradiksi kemandirian finansial dan kompas moral\n## Dampak inflasi UKT dan target PNBP\n## Metodologi analisis kebijakan kualitatif-preskriptif\n## Temuan: ketergantungan UKT, kuota beasiswa, dan ketepatan sasaran\n## Kesimpulan dan rekomendasi kebijakan","[{\"question\":\"Apa masalah utama yang dikaji dalam kebijakan ini?\",\"answer\":\"Kebijakan ini mengkaji kontradiksi ketika PTKIN bertransformasi menjadi BLU, karena tuntutan kemandirian finansial berpotensi menggeser beban operasional kepada mahasiswa dan melemahkan kompas moral layanan pendidikan untuk keadilan sosial.\"},{\"question\":\"Bagaimana inflasi UKT terkait dengan target PNBP dan komersialisasi?\",\"answer\":\"Studi menjelaskan bahwa tingginya target Pendapatan Negara Bukan Pajak (PNBP) mendorong PTKIN BLU mengambil jalan pintas dengan menginflasikan tarif UKT serta gagal melakukan diversifikasi bisnis non-akademik, sehingga beban biaya lebih dominan dialihkan ke mahasiswa.\"},{\"question\":\"Apa hasil analisis mengenai indikator kinerja dan perlindungan sosial?\",\"answer\":\"Analisis menyatakan indikator aspek kinerja keuangan PTKIN BLU saat ini belum memuat indikator aspek proteksi sosial, sehingga diperlukan penataan alokasi minimum PNBP untuk subsidi silang bagi kelompok rentan.\"}]","Menjaga Kompas Moral Perguruan Tinggi Keagamaan Islam Negeri - Kebijakan Alokasi Penerimaan Negara Bukan Pajak Badan Layanan Umum sebagai Instrumen Subsidi Silang Uang Kuliah Tunggal | PDF",76]