Readiness Analysis for Change in the Financial System of Universitas Negeri Jakarta from a Public Service Agency (BLU) to a Legal Entity State University (PTN-BH)

Sep 10, 2026

The transformation of Universitas Negeri Jakarta (UNJ) from a Public Service Agency (BLU) to a Legal Entity State University (PTN-BH) requires fundamental reforms in governance and financial architecture. This study analyzes readiness by comparing financial reporting, assessing organizational structure and culture adaptation under Good University Governance (GUG), and evaluating financial feasibility related to human resources and information technology. Using a qualitative embedded case study with interviews, observations, and document analysis, results show successful migration to ISAK 35 and strong liquidity resilience, while operational barriers include cultural lag, role ambiguity, weak whistleblowing mechanisms, IT integration gaps, and insufficient HR competency for corporate taxation. Recommendations include an accounting clinic, an integrated ERP blueprint, and an independent whistleblowing system.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages9

Reading Time23 min

AccessFree to download

Abstract

Keywords

Background

JOURNAL # Readiness Analysis for Change in the Financial System of UniversitasNegeri Jakarta from a Public Service Agency (BLU) to a Legal Entity StateUniversity (PTN-BH) Nungky Safitri Puspitasari, Indra Pahala, Choirul Anwar nungky_1711822008@mhs.unj.ac.id,indrapahala@unj.ac.id, canwar@unj.ac.idUniversitas Negeri Jakarta ## Abstract: The transformation of Universitas Negeri Jakarta (UNJ) from a Public Service Agency (BLU)to a Legal Entity State University (PTN-BH) necessitates fundamental changes in institutionalgovernance and financial systems. This study aims to analyze the readiness ofUNJ's financialsystem transition through comparative financial reporting, evaluate the adaptation oforganizational structure and culture based on Good University Governance (GUG) principles,and assess financial feasibility concerning human resources and information technology.Utilizing a qualitative embedded case study design, data were collected through in-depthinterviews with key informants, observations, and document analysis, followed by the Milesand Huberman interactive analysis model. The findings indicate that, macroscopically, UNJsuccessfully migrated to the ISAK 35 reporting standard and achieved a robust liquidityresilience. However, at the operational level, GUG implementation is hindered by a culturallag, role ambiguity, and the absence of an internal whistleblowing system. Furthermore,significant gaps were identified in IT integration and human resource competencies,specifically regarding corporate taxation. This study recommends the establishment of acorporate accounting clinic, the development of an integrated Enterprise Resource Planning(ERP) blueprint, andthe institutionalization ofan independent whistleblowing system. . ## Keywords: change readiness, financial system, legal entity state university, good university governance,public sector accounting ## BACKGROUND The dynamics of globalization and the 21st-century knowledge revolution have positionedhigher education institutions at the epicenter of national economic growth and civilizationaldevelopment. In Indonesia, the New Public Management (NPM) paradigm has heavilyinfluenced bureaucratic reform policies within the higher education sector, driving a shift fromcentralized bureaucratic models toward institutional autonomy. The government's strategicresponse to these demands was actualized through Law Number 12 of 2012 concerning HigherEducation, which legally facilitates the transformation of state universities from a PublicService Agency (BLU) to a Legal Entity State University (PTN-BH) . The fundamentalphilosophy behind this transformation is the spirit of independence and decentralizedgovernance. Unlike BLU institutions that are tightly bound to the rigidities of state financial regulations (APBN), the PTN-BH is engineered to possess comprehensive autonomyencompassing academic affairs, organizational management, financial architecture, and humanresources. The extensive autonomy granted to PTN-BH entities is further regulated by GovernmentRegulation (PP) Number 4 of 2014, which explicitly delegates the authority to establish norms,operational policies, and institutional management to the PTN-BH organs. Furthermore, theMinistry of Education and Culture Regulation Number 4 of 2020 emphasizes that theconversion to PTN-BH aims to enhance the operational flexibility of universities, enablingthem to respond more swiftly to changing eras. The phenomenon of PTN-BH transitioncontinues to show a significant escalation. By mid-2024, more than 20 universities hadsuccessfully metamorphosed into PTN-BH institutions. Interestingly, this wave oftransformation is no longer dominated by conventional comprehensive universities but hasextended to the cluster of Educational Personnel Education Institutions (LPTK), formerlyknown as IKIP. However, reviews of various literatures and previous research indicate that the transition fromBLU to PTN-BH is not a linear process wit

FAQs

What change is analyzed in this study regarding Universitas Negeri Jakarta (UNJ)?

The study analyzes UNJ’s readiness to transition from a Public Service Agency (BLU) to a Legal Entity State University (PTN-BH), focusing on required shifts in governance and financial systems.

How is readiness evaluated in the research?

Readiness is assessed through comparative financial reporting, evaluation of organizational structure and culture adaptation based on Good University Governance (GUG), and analysis of financial feasibility linked to human resources and information technology.

What operational obstacles were identified after the transition?

Operational implementation of GUG is hindered by cultural lag, role ambiguity, and the absence of an internal whistleblowing system, alongside significant gaps in IT integration and human resource competencies, particularly for corporate taxation.

Sep 10, 2026

Uploaded by Berry Peter