Income fund Governance of Legal Entity State University

Abstract

Income funds of Legal Entity State Universities consist of The State Budget and Non-State Budget which can be managed autonomously. Income funds which come from the Indonesian government budget are not yet fully autonomous in their use. Therefore, the focus of the discussion is aimed at the fund governance of Non-State Budget within the scope of these management aspects: organizational structure, revenue sharing and reporting. The research uses qualitative methods, namely the phenomenological approach and direct observation of the object under study. The result of the study shows that public funds are funded by the operations of Legal Entity State Universities themselves, used autonomously in the implementation of academic and non-academic activities while still paying attention to aspects of accountability, transparency, efficiency and effectiveness. Two funding sources are managed through the budget cycle, budget execution and audited by internal auditors and external auditors. The current study's findings can help universities become more entrepreneurial, allowing them to better respond to the changing economy and social environment.

Internal control and financial viability: the moderating role of leadership qualities on management of income-generating activities at Indonesian higher education

“…This law also guarantees the autonomy of higher education institutions with a legal entity, the state's obligation to finance higher education and access to people who come from economically disadvantaged circles. With full autonomy, tertiary institutions can independently manage their own households in accordance with campus vision, mission and goals of the campus (Cahyana and Farida, 2019; Mahmud et al ., 2023). Thus, universities can develop and innovate more quickly.…”

“…, 2019). Income generation as a form of higher education autonomy policy in Indonesia needs to be carried out systematically, especially at the stage of identifying sources of income outside of student tuition fees, which are carried out by the leadership (Mahmud et al ., 2022), as well as financial management autonomy policies (Cahyana and Farida, 2019; Nasution et al. , 2020; Muslim et al.…”

“…LQ can moderate the implementation of accountability practices in the public sector (Alam et al, 2019). Income generation as a form of higher education autonomy policy in Indonesia needs to be carried out systematically, especially at the stage of identifying sources of income outside of student tuition fees, which are carried out by the leadership (Mahmud et al, 2022), as well as financial management autonomy policies (Cahyana and Farida, 2019;Nasution et al, 2020;Muslim et al, 2021;Pannen et al, 2019) and create management techniques through a learning strategy (Suryadi and Supriatna, 2018).…”

Measuring Income Inequality Across the Districts of Khyber Pakhtunkhwa

“…Therefore, it is important to investigate potential inequalities among provinces in Pakistan and at the district level. However, there are empirical studies (Ahmed, 2020;Nasir & Mahmood, 1998;Shaheen, Awan & Cheema, 2016) that measured income inequality in Pakistan, and likewise, some of the research studies conducted to measure income inequality in Punjab province (Akram et al, 2021;Cahyana & Farida, 2019;Pervaiz & Akram, 2018;Gabinete et al, 2022). The researcher only traced a single study carried out by Gul et al (2020), who investigated the correlation between poverty and income inequality in the case of distracting Bannu.…”