[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-seo-231527-113":53,"doc-detail-231527-id":128},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37,41,45,49],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},55,"Document","Agama & Spiritualitas",60,"religion-spirituality",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":11,"slug":16},48,"Cerita & Novel","story-novel",{"id":18,"doc_module":4,"doc_module_name":9,"category_name":19,"show_sort_weight":11,"slug":20},56,"Gaya Hidup","lifestyle",{"id":22,"doc_module":4,"doc_module_name":9,"category_name":23,"show_sort_weight":11,"slug":24},51,"Komik","comic",{"id":26,"doc_module":4,"doc_module_name":9,"category_name":27,"show_sort_weight":11,"slug":28},53,"Layanan Kesehatan","healthcare",{"id":30,"doc_module":4,"doc_module_name":9,"category_name":31,"show_sort_weight":11,"slug":32},54,"Penelitian & Laporan","research-report",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":11,"slug":36},49,"Sastra","literature",{"id":38,"doc_module":4,"doc_module_name":9,"category_name":39,"show_sort_weight":11,"slug":40},52,"Teknologi","technology",{"id":42,"doc_module":4,"doc_module_name":9,"category_name":43,"show_sort_weight":11,"slug":44},50,"Ujian","exam",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":47,"show_sort_weight":11,"slug":48},57,"Umum","general",{"id":50,"doc_module":4,"doc_module_name":9,"category_name":51,"show_sort_weight":4,"slug":52},181,"Formulir","formulir",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":121,"head_meta":123,"extra_data":125,"updated_unix":127},113,"id","comparison-of-financial-management-models-in-public-universities-abstract-and-research-method","PERBANDINGAN MODEL POLA PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI - Abstrak dan Metode Penelitian","","Perbandingan dilakukan untuk memahami perbedaan model pola pengelolaan keuangan pada perguruan tinggi negeri (PTN) berdasarkan statusnya. Penelitian menyoroti keterkaitan tingkat otonomi dengan kemandirian pengelolaan, sekaligus menjawab kebutuhan pedoman saat PTN beralih status dari satuan kerja menjadi BLU, dari BLU menjadi PTN-BH, atau bahkan dari satuan kerja menjadi PTN-BH. Data dihimpun melalui observasi, wawancara mendalam, Focus Group Discussion, dan dokumentasi dari 31 PTN guna melihat perbedaan unsur pengelolaan.",{"@graph":63,"@context":120},[64,81,103],{"@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/comparison-of-financial-management-models-in-public-universities-abstract-and-research-method/231527/",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/comparison-of-financial-management-models-in-public-universities-abstract-and-research-method/231527.png","ImageObject",300,407,{"name":89,"@type":90},"eBook King","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-09-27","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan penelitian perbandingan model pengelolaan keuangan PTN?","Question",{"text":110,"@type":111},"Penelitian bertujuan untuk mengetahui perbedaan pola pengelolaan keuangan PTN serta menghasilkan pedoman bagi PTN yang akan beralih status dan menjadi dasar pengambilan keputusan pimpinan.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Bagaimana kategori status PTN yang dibahas dalam penelitian ini?",{"text":115,"@type":111},"PTN dikategorikan menjadi tiga: Satuan Kerja (Satker), Badan Layanan Umum (BLU), dan Perguruan Tinggi Negeri Berbadan Hukum (PTN-BH), yang mencerminkan tingkat kemandirian atau otonomi.",{"name":117,"@type":108,"acceptedAnswer":118},"Metode apa yang digunakan untuk mengumpulkan data dalam penelitian ini?",{"text":119,"@type":111},"Pengumpulan data dilakukan melalui observasi, wawancara mendalam, Focus Group Discussion (FGD), dan dokumentasi yang disampaikan kepada 31 PTN.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},231527,1789065792,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":137,"language":138,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":61,"update_tm":127,"read_time":142},962088006270,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","PERBANDINGAN MODEL POLA PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI  \nHermawan Rudhianto1, Tri Utami2, Wahyu Widarjo3  \n1)Direktorat Keuangan dan Optimalisasi Aset, Universitas Sebelas Maret  \n[rudhi.ant@gmail.com](rudhi.ant@gmail.com)  \n2)Fakultas Ilmu Budaya, Universitas Sebelas Maret  \n[tri.utami@staff.uns.ac.id](tri.utami@staff.uns.ac.id)  \n3)Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret  \n[widarjo@staff.uns.ac.id](widarjo@staff.uns.ac.id)  \nAbstrak  \nSalah satu tujuan negara seperti yang tertulis dalam UUD 1945 adalah mencerdaskan kehidupan bangsa. Untuk mewujudkan tujuan tersebut, peran perguruan tinggi negeri (PTN) sangat dibutuhkan. PTNdidirikan oleh pemerintah. Status pola kepengurusan PTN bersifat heterogen dan bergantung padaindependensinya. Semakin tinggi otonominya, semakin tinggi kemandiriannya. Penelitian ini dilakukanuntuk mengetahui perbedaan pengelolaan keuangan PTN. Hasil penelitian ini diharapkan dapat menjadipedoman bagi PTN yang akan beralih status dari unit kerja menjadi Badan Layanan Umum (BLU) dan dari BLU menjadi Perguruan Tinggi Negeri Berbadan Hukum (PTN-BH), bahkan dari unit kerjamenjadi PTN-BH. Selain itu, juga dapat digunakan untuk pengambilan keputusan berbasis pimpinan universitas. Penelitian ini merupakan penelitian kualitatif dengan tingkat analisis eksploratif. Pengumpulan data dilakukan melalui observasi, wawancara mendalam, Focus Group Discussion (FGD) dan dokumentasi yang disampaikan kepada 31 PTN dengan pola pengelolaan keuangan unit kerja, BLU dan PTN-BH. Hasil penelitian ini menunjukkan adanya perbedaan pola pengelolaan keuangan antara PTN dengan satuan kerja umum, satuan kerja BLU dan PTN-BH menurut tingkat otonominya. Perbedaan pola pengelolaan keuangan dapat dilihat melalui bagian kesimpulan dalam penelitian ini.  \nKata kunci: pengelolaan keuangan, perguruan tinggi negeri, akuntabilitas, badan layanan publik, PTN-BH  \nAbstract  \nOne of the country’s aim as it is written in 1945 Constitution is to develop the nation’s intellectual life. In order to deliver those aim, the role of state university (PTN) is highly needed. PTN is established by the government. The PTN’s management pattern status is heterogeneous and it depend on its independence. The higher its autonomy, the higher its independence. This research was conducted to get knowledge about the difference of PTN finance management. The results of this research are expected as a guide for PTN which will switch its status from work unit to Public Service Agency (BLU) and from BLU to State Higher Education Institution of Incorporated Legal Entity (PTN-BH), even from work unit toPTN-BH. Furthermore, it can also be usedfor university leader basis decision making. This research applied a qualitative research with exploratory analysis level. The data were collected through observation, deep interview, Focus Group Discussion (FGD) and documentation delivered to 31 PTN with work unit, BLU and PTN-BH financial management pattern. The result of this research demonstrates the difference of financial management pattern among PTN with common work unit, BLU work unit and PTN-BH according to its autonomy level. The difference of financial management pattern can be seen through conclusion part in this research.  \nKeywords: financial management, state university, accountability, public service agency, PTN-BH  \nPENDAHULUAN  \nPerguruan Tinggi Negeri yang dalampenelitian ini selanjutnya disingkat PTN adalah Perguruan Tinggi yang didirikan dan/ataudiselenggarakan oleh Pemerintah. Sesuai dengan UU No 12/2012 . Pengelolaan PTN dapat  \ndikategorikan menjadi tiga yaitu Satuan Kerja (Satker), Badan Layanan Umum (BLU), dan Perguruan Tinggi Negeri Berbadan Hukum (PTNBH) . Kategorisasi yang dilakukan menunjukkantingkat kemandiriannya/otonominya. Dalampenyelenggaraannya, otonomi PTN dapat  \ndiberikan secara selektif berdasarkan evaluasikinerja oleh Menteri  \nPemerintah senantiasa mendorong PTNuntuk dapat mengembangkan diri baik dari sisi akademis ma","cbCais5Tocd1IRa8","https://ap.wps.com/l/cbCais5Tocd1IRa8","pdf",371431,15,"Indonesian","# PENDAHULUAN\n# METODE PENELITIAN","[{\"question\":\"Apa tujuan penelitian perbandingan model pengelolaan keuangan PTN?\",\"answer\":\"Penelitian bertujuan untuk mengetahui perbedaan pola pengelolaan keuangan PTN serta menghasilkan pedoman bagi PTN yang akan beralih status dan menjadi dasar pengambilan keputusan pimpinan.\"},{\"question\":\"Bagaimana kategori status PTN yang dibahas dalam penelitian ini?\",\"answer\":\"PTN dikategorikan menjadi tiga: Satuan Kerja (Satker), Badan Layanan Umum (BLU), dan Perguruan Tinggi Negeri Berbadan Hukum (PTN-BH), yang mencerminkan tingkat kemandirian atau otonomi.\"},{\"question\":\"Metode apa yang digunakan untuk mengumpulkan data dalam penelitian ini?\",\"answer\":\"Pengumpulan data dilakukan melalui observasi, wawancara mendalam, Focus Group Discussion (FGD), dan dokumentasi yang disampaikan kepada 31 PTN.\"}]","PERBANDINGAN MODEL POLA PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI - Abstrak dan Metode Penelitian | PDF",23]