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Penelitian deskriptif kualitatif dengan pendekatan studi kasus dilakukan Februari–September 2022 melalui observasi, wawancara mendalam, serta dokumentasi. Objek berfokus pada kesiapan pengelolaan akun aset, melibatkan personal pengelola anggaran khusus aset di bawah koordinasi BPPU dan SPI. Keabsahan data diuji dengan triangulasi sumber, dianalisis memakai model Miles dan Huberman. Hasil menunjukkan sosialisasi telah terlaksana, namun tata kelola dan transfer aset belum sepenuhnya berjalan karena payung hukum belum disahkan Presiden.",{"@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/readiness-of-uny-asset-management-for-optimizing-income-generating-to-support-ptn-bh-uny/231639/",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/readiness-of-uny-asset-management-for-optimizing-income-generating-to-support-ptn-bh-uny/231639.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":77},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Apa tujuan riset tentang kesiapan pengelolaan aset UNY?","Question",{"text":109,"@type":110},"Menilai kesiapan UNY dalam mengelola aset untuk mengoptimalkan income generating guna mendukung PTN-BH UNY, sekaligus membangun keyakinan atas kesiapan pengelolaan keuangan khususnya terkait aset.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Bagaimana desain dan metode penelitian yang digunakan?",{"text":114,"@type":110},"Riset menggunakan desain deskriptif kualitatif dengan pendekatan studi kasus. Pelaksanaan dilakukan Februari hingga September 2022 melalui observasi, wawancara mendalam, dan dokumentasi.",{"name":116,"@type":107,"acceptedAnswer":117},"Mengapa tahapan tata kelola dan transfer aset belum sepenuhnya dapat dilaksanakan?",{"text":118,"@type":110},"Karena perangkat tata kelola sudah disiapkan melalui Peraturan Rektor, tetapi payung hukum belum disahkan Presiden. Selain itu, identifikasi internal aset belum selesai, sehingga identifikasi dengan KPKPN dan harmonisasi belum dapat dilakukan secara penuh.","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},231639,1789066206,{"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":77,"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},962088006270,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","KESIAPAN PENGELOLAAN ASET UNY DALAM RANGKA OPTIMALISASI  \nINCOME GENERATING UNTUK MENDUKUNG PTNBH UNY  \nREADINESS OF ASSET MANAGEMENT OF UNY FOR OPTIMIZATION OF INCOME  \nGENERATING TO SUPPORT PTNBH UNY  \nDhyah Setyorini, Rr. Indah Mustikawati, Indarto Waluyo  \nUniversitas Negeri Yogyakarta  \n[dhyah_setyorini@uny.ac.id](dhyah_setyorini@uny.ac.id)  \nAbstrak  \nRiset ini bertujuan untuk melihat kesiapan UNY dalam mengelola aset dalam rangka optimalisasi income generating untuk mendukung PTN-BH UNY. Riset ini penting dilakukan untuk mendapatkan keyakinan terhadap kesiapan UNY dalam pengelolaan keuangan khususnya terkait pengelolaanasetnya. Desain penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studikasus. Penelitian dilaksanakan bulan Februari hingga September 2022 di Universitas Negeri Yogyakarta dengan melakukan observasi, wawancara mendalam, dan dokumentasi. Objek penelitianyang digunakan dalam penelitian ini adalah kesiapan pengelolaan akun aset pada UNY. Subjek dalampenelitian ini adalah personal yang bekerja mengelola anggaran khususnya aset di bawah koordinasi Badan Pengawas Pengelolaan Usaha (BPPU) dan Satuan Pengawasan Internal (SPI) UNY. Teknik pengujian keabsahan data menggunakan uji kredibilitas dengan cara triangulasi sumber. Teknikanalisis data penelitian ini menggunakan model Miles dan Huberman. Hasil penelitian menunjukkandari tahapan kesiapan pengelolaan aset, hanya tahap pertama (sosialisasi) yang telah terlaksana, tahap kedua terkait tata kelola telah disiapkan semua perangkat yang mengatur (Peraturan Rektor) UNY PTN-BH namun payung hukumnya belum disahkan oleh Presiden, sehingga perubahan tatakelolabelum dapat dilaksanakan secara penuh. Tahap terakhir transfer aset belum dapat dilaksanakan. Identifikasi aset baru terlaksana di lingkup internal, identifikasi dengan KPKPN belum dapat dilaksanakan. Hal ini terjadi karena selain identifikasi internal belum selesai, payung hukum jugabelum disahkan. Kondisi ini membuat UNY belum dapat bergerak melakukan harmonisasi. Perluidentifikasi aset lebih lanjut karena beberapa aset yang di bawah BPPU statusnya masih tahappengembangan. Selain itu, perlu diagendakan kejelasan peran, fungsi dan tanggungjawab antara Inkubator Bisnis UNY dan BPPU dalam upaya optimalisasi aset.  \nKata kunci: Kesiapan, Pengelolaan Aset, PTN-BH  \nAbstract  \nThis research aims to see the readiness of UNY to manage assets to maximize income to support PTNBH UNY. It is essential to conduct this research to gain confidence in the preparedness of UNY in financial management, especially concerning asset management. This research design is qualitative descriptive research with a case study approach. The research time is from February to September 2022 at Yogyakarta State University, by conducting observations and in-depth interviews. The research object used in this study is the readiness of asset account management at UNY. The issues in this study were the person who worked to manage the budget, especially assets, under the coordination of the BPPU and the SPI The technique for testing the validity of the data uses a credibility test by means of source triangulation. This research data analysis technique uses the Miles and Huberman model. The results showed that only the first stage of asset management readiness (socialization) had done. For the second stage, the governance has prepared all the tools that  \nJURNAL PENDIDIKAN AKUNTANSI INDONESIA  \nDhyah Setyorini Page 198 – 208  \nVol . 20 No . 02 [ 2022 ]  \nregulate (Rector's Regulation) UNY PTN-BH. Still, the President has not ratified the rules, so governance changes have not yet been fully implemented. The last stage, asset transfer has not yet been carried out. The identification of new assets is carried out internally, but the identification with KPKPN has not yet been implemented. This is because the rule has not yet been ratified apart from the incomplete internal identification. This condition makes UNY unable to move doing","cbCaioNrvED0QqHr","https://ap.wps.com/l/cbCaioNrvED0QqHr","pdf",313413,11,"Indonesian","# Pendahuluan\n## Konteks perubahan status UNY menuju PTN-BH\n## Urgensi standar minimum kelayakan finansial\n## Kemandirian finansial dan peran pengelolaan keuangan","[{\"question\":\"Apa tujuan riset tentang kesiapan pengelolaan aset UNY?\",\"answer\":\"Menilai kesiapan UNY dalam mengelola aset untuk mengoptimalkan income generating guna mendukung PTN-BH UNY, sekaligus membangun keyakinan atas kesiapan pengelolaan keuangan khususnya terkait aset.\"},{\"question\":\"Bagaimana desain dan metode penelitian yang digunakan?\",\"answer\":\"Riset menggunakan desain deskriptif kualitatif dengan pendekatan studi kasus. Pelaksanaan dilakukan Februari hingga September 2022 melalui observasi, wawancara mendalam, dan dokumentasi.\"},{\"question\":\"Mengapa tahapan tata kelola dan transfer aset belum sepenuhnya dapat dilaksanakan?\",\"answer\":\"Karena perangkat tata kelola sudah disiapkan melalui Peraturan Rektor, tetapi payung hukum belum disahkan Presiden. Selain itu, identifikasi internal aset belum selesai, sehingga identifikasi dengan KPKPN dan harmonisasi belum dapat dilakukan secara penuh.\"}]","Kesiapan Pengelolaan Aset UNY Dalam Rangka Optimalisasi Income Generating Untuk Mendukung PTN-BH UNY | PDF",17]