IMPLEMENTASI PENGELOLAAN KEUANGAN PTM DALAM MENDUKUNG GOOD UNIVERSITY GOVERNANCE (GUG) PADA PERGURUAN TINGGI MUHAMMADIYAH DI SULAWESI SELATAN

Asrijal Bintang, A Ifayani Haanurat, Andi Rustam

Abstract


The purpose of this study was to determine the implementation of financial management in PTM, the application of GUG in financial management in PTM, and the efforts of PTM in implementing GUG in accordance with the rules / guidelines for financial management of the Higher Education Council of PP Muhammadiyah. This research uses qualitative research. The research object used was the financial statements of Muhammadiyah Universities (PTM) in South Sulawesi with a sample size of 5 PTMs. The instrument used in this study was the interview with the informant, then the answers from the informants were analyzed and described descriptively. The results showed that Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented a financial management system based on the management guidelines for the Muhammadiyah Higher Education Council, Muhammadiyah Higher Education (PTM) in South Sulawesi had implemented Goog University Governance principles, namely in terms of financial management. Regarding transparency and accountability, Muhammadiyah Higher Education (PTM) in South Sulawesi has made maximum efforts to apply the principles of Good University Governance which are adjusted to the financial management guidelines issued by the PP Muhammadiyah Dikti Council for Research and Development.

Keywords: Financial Management, Good University Governance (GUG)


Full Text:

PDF

References


Bernard B, Joseph Ato, 2018. Strengthening university governance in sub-Sahara Africa: the Ghanaian perspective. International Journal of Education Management, 32(4), 606-624.

Brouwers,Rien and Koetzier, Wim 2015.Basics of Financial Management. Third edition. Noordhoff Uitgevers Groningen/Houten

Leach, R. and Percy-Smith, J. (2001), Local Governance in Britain, Houndmills: Palgrave.

Muktiyanto, Ali. (2016). Good University Governance dan Kinerja Program Studi: Pengaruh Penerapan Akuntansi Manajemen, Teknik Manajemen dan Pilihan Prioritas Strategi Sebagai Model Mediasi Fit. Disertasi, Fakultas Ekonomi dan Bisnis Program Pascasarjana, Universitas Indonesia, Depok.

Mustari Mohammad, Manajemen Pendidikan, PT Raja Grafindo Persada, Jakarta, 2014

Rosyid. Dkk, 2014. Survey atas Implementasi Good University Governance (Studi Kasus STAIN Pekalaongan). Jurnal Penelitian, IAIN Pekalongan, 11(1), 172-188.

Sabine L, 2018. The Governance of Organizational learning: Empirical evidence from best practice university in Germany. The Learning Organization Vol 24 (5), 266-277.

Sakchai J, 2018 Governance of authonomous universities: case of Thailand. Journal of Advances in Management Research, 15 (4).

Shattock, M. (2006). Managing Good Governance In Higher Educatio McGraw Hill Education, UK.

Senduk, Safir (2009). Mengelola Keuangan Keluarga. Jakarta: PT. Elex Media Komputindo.

Slamet. 2015. Penilaian Good University Governance pada Perguruan Tinggi Negeri Badan Layanan Umum (Studi di Perguruan Tinggi Badan Layanan Umum). Working Paper, Universitas Islam Negeri Maulana Malik Ibrahim Malang, diakses www.academia.edu/20693571/penilaian_good_university_governance_pada_ Perguruan_Tinggi_Negeri_Badan_Layanan_Umum_Studi_di_Perguruan_Tinggi Badan Layanan Umum.

Sugiyono. 2008. Memahami Penelitian Kualitatif. Bandung: Alfabeta.

Taufik, 2013. Pengaruh Pemahaman Prinsip Prinsip Good Governance, Pengendalian Intern dan Komitmen Organisasi terhadap Kinerja Sektor Publik, Jurnal Pendidikan Ekonomi dan Bisnis, 11(3) 161-168.

Taufani. 2008. Minat, Faktor-faktor yang mempengaruhi. Jakarta: Rineka Cipta.




DOI: https://doi.org/10.26618/competitiveness.v10i1.5154

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.