Performance Analysis of Transform University Studies in Indonesia Context

Abstract

The purpose of this study are to analyze the performance of Universitas Negeri Gorontalo (UNG) in the financial and academic aspects; to analyze the gaps in financial performance and academic performance; and to know the differences in financial performance and academic performance before and after transformation into a State Universities Public Service Agency (PTN BLU). The analysis method used are descriptive analysis, gap analysis by calculating the average expected service level, and average calculation for perceived service actual performance, and t-test. The result of the research shows that the implementation of governance especially in the case of service is increasing and efficient. Besides that, after the transformation into BLU, UNG shows various progress, especially the improvement of financial performance as measured from income level from Non-Tax Revenue (PNBP), and from Revenue Budget and State Expenditure (APBN), while the academic performance, measured from 12 indicators covering tri darma of higher education, has increased significantly compared to when UNG is still part of the Work Unit (SATKER). While the results of gap analysis show that the academic and financial performance perceived by lecturers and UNG employees is higher than the quality of expectedservice. The financial performance of UNG before and after BLU has significant differences, as well as the academic performance. Info Article Analisis Kinerja Transformasi Universitas di Konteks Indonesia Abstrak Tujuan penelitian ini adalah untuk menganalisis kinerja Universitas Negeri Gorontalo (UNG) dalam aspek keuangan dan akademik; untuk menganalisis kesenjangan dalam kinerja keuangan dan kinerja akademik; dan untuk mengetahui perbedaan kinerja keuangan dan kinerja akademik sebelum dan sesudah transformasi menjadi Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). Metode analisis yang digunakan adalah analisis deskriptif, analisis gap dengan menghitung rata-rata tingkat layanan yang diharapkan, dan perhitungan rata-rata untuk kinerja aktual layanan yang dirasakan, dan t-test. Hasil penelitian menunjukkan bahwa penerapan tata kelola dalam hal pelayanan semakin

Management of Performance Management Using Balanced Scorecard Method

“…Performance measurement used by RSUD Dr. Soeselo Kabupaten Tegal is traditionally considered inappropriate. Wolok et al (2018) performance measurement that uses financial aspects is a measurement used to measure the performance of business organizations, different from public sector organizations that are not looking for profit but service to the public. Therefore, public sector organizations can use the balanced scorecard in measuring their performance to determine the effectiveness and efficiency in providing services to the community (Handayani, 2011).…”