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Penelitian ini menganalisis penerapan sistem akuntansi, pengelolaan anggaran, mekanisme akuntabilitas, serta transparansi keuangan pada PTN (khususnya PTN-BLU dan PTN-BH) dan PTS yang dikelola yayasan. Metode yang digunakan adalah Systematic Literature Review (SLR) terhadap studi terbit 2021–2026. Temuan menunjukkan PTN lebih terstandarisasi dan patuh regulasi melalui SAK dan SAP, sedangkan PTS lebih fleksibel namun sangat bergantung pada pendapatan mahasiswa dan dana masyarakat.",{"@graph":63,"@context":119},[64,81,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/accounting-implementation-in-financial-governance-of-public-and-private-universities-in-indonesia/231804/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/accounting-implementation-in-financial-governance-of-public-and-private-universities-in-indonesia/231804.png","ImageObject",300,407,{"name":89,"@type":90},"Theodora","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-07","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":80},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Apa tujuan penelitian tentang tata kelola keuangan perguruan tinggi?","Question",{"text":109,"@type":110},"Penelitian bertujuan menganalisis penerapan sistem akuntansi, pengelolaan anggaran, mekanisme akuntabilitas, serta transparansi keuangan pada PTN dan PTS di Indonesia.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Bagaimana perbedaan tata kelola keuangan PTN dan PTS menurut penelitian?",{"text":114,"@type":110},"PTN menerapkan tata kelola yang lebih terstandarisasi dan terikat regulasi pemerintah melalui SAK dan SAP, sedangkan PTS memiliki fleksibilitas lebih tinggi namun bergantung pada pendapatan mahasiswa dan dana masyarakat.",{"name":116,"@type":107,"acceptedAnswer":117},"Metode apa yang digunakan untuk mengkaji penelitian ini?",{"text":118,"@type":110},"Penelitian menggunakan metode Systematic Literature Review (SLR) dengan mengkaji studi yang diterbitkan pada rentang waktu 2021–2026.","https://schema.org",{"og:url":79,"og:type":121,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":123,"canonical":79},"index,follow",{"doc_id":125,"site_id":56},231804,1789067229,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":89,"user_avatar":130,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":80,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":141},687197207919,"https://ap-avatar.wpscdn.com/avatar/a000253d6f5f7c60be?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779446848396160552","Penerapan Accounting Dalam Tata Kelola Keuangan Perguruan Tinggi Negeri Dan Swasta Di Indonesia  \nAbidzar Al Ghifari1, Mutammam2  \n1 ,2 Pendidikan Agama Islam, Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam  \nNegeri K.H. Abdurrahman Wahid Pekalongan  \ne-mail: [abidzar.al.ghifari24078@mhs.uingusdur.ac.id](abidzar.al.ghifari24078@mhs.uingusdur.ac.id1)[1](abidzar.al.ghifari24078@mhs.uingusdur.ac.id1) , [mutammam@uingusdur.ac.id](mutammam@uingusdur.ac.id2)[2](mutammam@uingusdur.ac.id2)  \nAbstrak  \nTata kelola keuangan yang efektif merupakan salah satu pilar utama dalam mewujudkan Good University Governance (GUG) pada perguruan tinggi negeri maupun perguruan tinggi swastadi Indonesia. Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi, pengelolaan anggaran, mekanisme akuntabilitas, serta transparansi keuangan pada Perguruan Tinggi Negeri (PTN), khususnya PTN-BLU dan PTN-BH, serta Perguruan Tinggi Swasta (PTS) yang dikelola oleh yayasan. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan mengkaji berbagai penelitian yang diterbitkan dalam rentang waktu 2021–2026. Proses kajian dilakukan untuk mengidentifikasi pola, tantangan, dan praktik terbaik dalam pengelolaan keuangan perguruan tinggi. Hasil penelitian menunjukkan bahwa PTN menerapkan tata kelola keuangan yang lebih terstandarisasi dan terikat pada regulasipemerintah, termasuk penggunaan Standar Akuntansi Keuangan (SAK) dan Standar Akuntansi Pemerintahan (SAP) . Di sisi lain, PTS memiliki fleksibilitas yang lebih tinggi dalampengelolaan keuangan, namun sangat bergantung pada pendapatan yang berasal dari mahasiswa dan sumber dana masyarakat lainnya. Penelitian ini juga menunjukkan bahwa PTN masih menghadapi tantangan berupa  \nKata Kunci: Tata Kelola Keuangan , Good University Governance , Akuntabilitas, Transparansi, Perguruan Tinggi.  \nAbstract  \nEffective financial governance is a fundamental pillar in achieving Good University Governance (GUG) in both public and private higher education institutions in Indonesia. This study aimed to analyze the implementation of accounting systems, budget management practices, accountability mechanisms, and financial transparency in public universities, particularly Public Service Agency Universities (PTN-BLU) and Legal Entity State Universities (PTN-BH), as well as private universities managed by foundations. The research employed a systematic literature review approach by examining relevant studies published between 2021 and 2026. The review process focused on identifying key patterns, challenges, and best practices in university financial management.  \nThe findings indicate that public universities operate under strict and standardized government regulations, including the application of national accounting standards and public sector accounting frameworks. In contrast, private universities enjoy greater managerial flexibility but remain highly dependent on tuition fees and other community-based funding sources. The study also reveals that public universities continue to face challenges related to bureaucratic procedures and the optimization of income-generating activities, whereas private universities concentrate on maintaining financial sustainability and strengthening governance relationships between foundations and university management. Furthermore, the adoption of digital accounting systems and budget realization information systems emerges as an important strategy for enhancing transparency, reducing the risk of fraud, and improving institutional performance. In conclusion, effective financial governance remains a critical factor in supporting accountability, transparency, and sustainability within higher education institutions. Digital transformation in financial management plays a significant role in strengthening governance practices and advancing the quality of higher education in Indonesia  \nKeywords : Financial Governance, Good University Governance, Accountability, Transpare","cbCaipLSsWOrkO3b","https://ap.wps.com/l/cbCaipLSsWOrkO3b","pdf",190924,7,"Indonesian","# Latar Belakang\n# Metode\n## Systematic Literature Review (SLR)","[{\"question\":\"Apa tujuan penelitian tentang tata kelola keuangan perguruan tinggi?\",\"answer\":\"Penelitian bertujuan menganalisis penerapan sistem akuntansi, pengelolaan anggaran, mekanisme akuntabilitas, serta transparansi keuangan pada PTN dan PTS di Indonesia.\"},{\"question\":\"Bagaimana perbedaan tata kelola keuangan PTN dan PTS menurut penelitian?\",\"answer\":\"PTN menerapkan tata kelola yang lebih terstandarisasi dan terikat regulasi pemerintah melalui SAK dan SAP, sedangkan PTS memiliki fleksibilitas lebih tinggi namun bergantung pada pendapatan mahasiswa dan dana masyarakat.\"},{\"question\":\"Metode apa yang digunakan untuk mengkaji penelitian ini?\",\"answer\":\"Penelitian menggunakan metode Systematic Literature Review (SLR) dengan mengkaji studi yang diterbitkan pada rentang waktu 2021–2026.\"}]","Penerapan Accounting Dalam Tata Kelola Keuangan Perguruan Tinggi Negeri Dan Swasta Di Indonesia | PDF",11]