ANALISIS KEBIJAKAN TATA KELOLA KEUANGAN DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI IAIN SULTAN AMAI GORONTALO

Authors

DOI:

https://doi.org/10.30863/al-tsarwah.v6i1.4712

Keywords:

Budget, Finance, Good University Governance

Abstract

Budget is important in an institution or organization. This article aims to examine financial management policies in realizing Good University Governance at the Islamic State Institute (IAIN) of Sultan Amai Gorontalo. This research is field research using a financial economics approach and public management. Data collection comes from primary data sources in the form of interviews with IAIN Sultan Amai Gorontalo academics, and primary data sources in the form of literature studies related to financial management. Furthermore, the data were processed and analyzed with descriptive qualitative. The results of the study show that financial management at IAIN Sultan Amai Gorontalo is guided by the principles of Good University Governance, namely: participation, having a legal basis/rule, transparency, service, mutual agreement orientation, equality, efficiency and effectiveness, accountability, and strategic vision

References

Andrianto, N. (2007). Transparasi dan Akuntabilitas Publik Melalui E-Government. Malang: Bayumedia Publisher.

Ariani, D. (2010). “Pengelolaan Keuangan Perguruan Tinggi di Indonesia.†dalam https://core.ac.uk/download/pdf/289793031.pdf

Astuti, Rini, et.al. (2022). Manajemen Keuangan Perusahaan. Cet. I; Bandung: Widina Bhakti Persada.

Bastian, I. 2002. “Sistem Akuntansi Sektor Publik†Modul Pelatihan Penyusunan Laporan Keuangan. Yogyakarta: Penerbit BPFE.

Carnagie, G. D. (2009). The ABC of University Governance. Campus Review, 19, no. 9.

Considine, D. (2004). “University Governance, Corporations and Culture: The Impact of Corporate Law on the Development of Appropriate Regulation, Compliance and Recognition of Diverse University Cultures.†Paper Proceedings of the Australian University Quality Forum, Adelaide, 9.

Creswell, John W. (2016). Research Design: Pendekatan Metode Kualitatif, Kuantitatif dan Campuran. Edisi IV. Cet. I; Yogyakarta: Pustaka Pelajar.

Harris, J., dan G. Cunningham. (2009). “The Time are Changing: A Call for Governing Boards of Universities to Awaken to Sarbanes-Oxley and Practices of Good Governance.†Decision Line, 40 (5), 21.

Helaluddin dan Hengki Wijaya (2019). Analisis Data Kualitatif: Sebuah Tinjauan Teori & Praktik. Edisi I. Cet. I; Makassar: Sekolah Tinggi Theologia Jaffray.

Lussiana, T. Mildawati, dan Fidiani. (2019). “Dekonstruksi Konsep Good University Governance dalam Pelaksanaan Anggaran Perguruan Tinggi Negeri Badan Hukum.†Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 22, no. 2.

Mahmudi. (2007). Akuntansi Sektor Publik. Yogyakarta: Penertbit Andi.

Mardiasmo. (2009). Akuntansi Sektor Publik. Edisi Empat. Yogyakarta: Penerbit Andi.

Putrika, K. E., dan Putri, I. G. A. M. A D. (2021). “Penerapan Good University Governance terhadap Kepuasan Mahasiswa dengan Excellent Service sebagai Variabel Moderasi.†Jurnal Akuntansi 31, no. 11.

Republik Indonesia. Undang-Undang Nomor 12 Tahun 2012 tentang Pendidikan Tinggi.

Republik Indonesia. Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional.

Sugiyono (2014). Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: Alfabeta.

Sedarmayanti. (2009). Sumber Daya Manusia dan Produktivitas Kerja. Cet. III; Bandung: Mandar Maju.

Wijaya, Andy Fefta dan Oscar Rdyan Danar. (2014). Manajemen Publik: Teori dan Praktik. Malang. Universitas Brawijaya Press.

Downloads

Published

2023-09-25

How to Cite

Yusuf, S. D., Darwis, R., & Zulaeha, Z. (2023). ANALISIS KEBIJAKAN TATA KELOLA KEUANGAN DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI IAIN SULTAN AMAI GORONTALO. Jurnal Ilmiah Al-Tsarwah, 6(1), 1–15. https://doi.org/10.30863/al-tsarwah.v6i1.4712

Issue

Vol. 6 No. 1 (2023)

Section

Articles

Citation Check

License

Authors who publish with Jurnal Ilmiah Al-Tsarwah agree to the following terms:

1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.

2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.