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Descriptive analysis, gap analysis using expected service level averages, perceived service actual performance averages, and t-tests are applied. Findings show governance in service delivery improves efficiency, financial performance advances via Non-Tax Revenue (PNBP) and APBN, and academic performance across 12 higher-education indicators rises significantly. Lecturer and staff perceptions exceed expected service quality; financial and academic differences before versus after BLU are significant.",{"@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/performance-analysis-of-transform-university-studies-in-indonesia-context/232697/",{"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/performance-analysis-of-transform-university-studies-in-indonesia-context/232697.png","ImageObject",300,407,{"name":92,"@type":93},"Theodore","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","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},"What are the main objectives of the study on UNG’s transformation?","Question",{"text":113,"@type":114},"To analyze UNG’s financial and academic performance, examine gaps in both areas, and determine differences before and after transformation into a PTN BLU.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which methods are used to assess performance and service gaps?",{"text":118,"@type":114},"The study uses descriptive analysis, gap analysis with expected service level averages, averages for perceived actual service performance, and t-tests.",{"name":120,"@type":111,"acceptedAnswer":121},"What changes were observed after UNG became a BLU/PTN BLU?",{"text":122,"@type":114},"Financial performance improved, measured through PNBP income and APBN, and academic performance increased significantly across 12 higher-education indicators.","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},232697,1789073145,{"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":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":41,"preview_page_count":4},7971461740886,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","| | \u003Cbr>Jurnal Dinamika Manajemen, 9 (1) 2018, 44-55\u003Cbr>[http://jdm.unnes.ac.id](http://jdm.unnes.ac.id)\u003Cbr>Nationally Accredited based on the Decree of the Minister of Research,\u003Cbr>Technology and Higher Education, Number 36a/E/KPT/2016\u003Cbr>|  |\n| --- | --- | --- |\n| Performance Analysis of Transform University Studies in Indonesia Context\u003Cbr>EduartWolok1􀀍, Hermanto Siregar2, SetiadiDjohar3, Lukman M. Baga4\u003Cbr>Ekonomics Department, Institut Pertanian Bogor, Bogor, Indonesia1 Agrobisnis Department, Institut Pertanian Bogor, Bogor, Indonesia2, 3, 4 |  |  |\n| Info Article |  | Abstract\u003Cbr>The purpose of this study are to analyze the performance of Universitas Negeri Gorontalo (UNG) in the financial and academic aspects; to analyze the gaps in financial performance and academic performance; and to know the differences in financial performance and academic performance before and after transformation into a State Universities Public Service Agency (PTN BLU). The analysis method used are descriptive analysis, gap analysis by calculating the average expected service level, and average calculation for perceived service actual performance, and t-test. The result of the research shows that the implementation of governance especially in the case of service is increasing and efficient. Besides that, after the transformation into BLU,UNG shows various progress, especially the improvement of financial performance as measured from income level from Non-Tax Revenue (PNBP), and from Revenue Budget and State Expenditure (APBN), while the academic performance, measured from 12 indicators covering tri darma of higher education, has increased significantly compared to when UNG is still part of the Work Unit (SATKER). While the results of gap analysis show that the academic and financial performance perceived by lecturers and UNG employees is higher than the quality of expectedservice. The financial performance ofUNG before and after BLU has significant differences, as well as the academic performance. |\n| History Article:\u003Cbr>Received January 2018 Approved February 2018 Published March 2018 |  |  |\n| Keywords:\u003Cbr>Implementation; Performance; Remuneration; Financial Performance; Academic Performance. |  |  |\n|  |  |  |\n| Analisis Kinerja Transformasi Universitas diKonteks Indonesia |  |  |\n| Abstrak\u003Cbr>Tujuan penelitian ini adalah untuk menganalisis kinerja Universitas Negeri Gorontalo (UNG) dalamaspek keuangan dan akademik; untuk menganalisis kesenjangan dalam kinerja keuangan dan kinerja akademik; dan untuk mengetahui perbedaan kinerja keuangan dan kinerja akademik sebelum dansesudah transformasi menjadi Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). Metode analisis yang digunakan adalah analisis deskriptif, analisis gap dengan menghitung rata-rata tingkat layanan yang diharapkan, dan perhitungan rata-rata untuk kinerja aktual layanan yang dirasakan, dan t-test. Hasil penelitian menunjukkan bahwapenerapan tata kelola dalam hal pelayanan semakinmeningkat dan efisien. Selain itu, setelah transformasi menjadi BLU, UNG menunjukkan berbagaikemajuan, terutama peningkatan kinerja keuanganyang diukur dari tingkat pendapatan Penerimaan Negara Bukan Pajak (PNBP), dan dari Anggaran Pendapatan dan Belanja Negara (APBN), sedangkan kinerja akademik , diukur dari 12 indikator yang melingkupi pendidikan tinggi, telah meningkat secara signifikan dibandingkan ketika UNG masih menjadi bagian dari Satuan Kerja (SATKER). Sedangkan hasil analisis gap menunjukkan bahwa kinerja akademik dan keuanganyang dirasakan oleh dosen dan UNGES lebih tinggi dari kualitas layanan yang diharapkan. Kinerjakeuangan UNG sebelum dansesudah BLUmemiliki perbedaanyang signifikan, sertakinerja akademik.\u003Cbr>JEL Classification: G6, G28 |  |  |\n\n􀀍 Correspondence Address  \nJalan Lingkar Kampus IPB Darmaga, Babakan, Bogor 16680  \nEmail: [eduart@ung.ac.id](eduart@ung.ac.id)  \nISSN  \n2086-0668 (print) 2337-5434 (online) DOI: 10.15294/jdm.v9i1.14651  \nEduartWolok, et al./ Performance Analysis o","cbCaijKfMvmaidxK","https://ap.wps.com/l/cbCaijKfMvmaidxK","pdf",318759,12,"English","# Introduction\n# Performance-based budgeting and BLU background\n# Research purpose and analytical approach\n# Results: financial and academic performance changes\n# Gap analysis and perceived service performance","[{\"question\":\"What are the main objectives of the study on UNG’s transformation?\",\"answer\":\"To analyze UNG’s financial and academic performance, examine gaps in both areas, and determine differences before and after transformation into a PTN BLU.\"},{\"question\":\"Which methods are used to assess performance and service gaps?\",\"answer\":\"The study uses descriptive analysis, gap analysis with expected service level averages, averages for perceived actual service performance, and t-tests.\"},{\"question\":\"What changes were observed after UNG became a BLU/PTN BLU?\",\"answer\":\"Financial performance improved, measured through PNBP income and APBN, and academic performance increased significantly across 12 higher-education indicators.\"}]","Performance Analysis of Transform University Studies in Indonesia Context | PDF"]