Transformasi Universitas Brawijaya Dari Perguruan Tinggi Negeri Badan Layanan Umum Menuju Badan Hukum: Strategi Pada Masa Transisi Dalam Aspek Keuangan

Azis, Muhammad Farhan (2021) Transformasi Universitas Brawijaya Dari Perguruan Tinggi Negeri Badan Layanan Umum Menuju Badan Hukum: Strategi Pada Masa Transisi Dalam Aspek Keuangan. Sarjana thesis, Universitas Brawijaya.

Abstract

Perubahan status Universitas Brawijaya menuju Badan Hukum memberikan banyak perubahan tata kelola Universitas salah satunya dalam aspek keuangan. Sehingga penelitian ini bertujuan untuk mentelaah strategi keuangan Universitas Brawijaya pada masa transformasi Badan Hukum. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Adapun data dalam metode ini diperoleh melalui wawancara mendalam serta telaah dokumentasi. Hasil penelitian menunjukkan bahwa persiapan transisi Universitas Brawijaya dalam aspek keuangan telah menempuh tahap awal pembentukan tim khusus bidang keuangan serta mempersiapkan rancangan lima program utama, yakni; Pengembangan Arsitektur Keuangan, Penyusunan Kebijakan Akuntansi dan Pelaporan Keuangan, Pengembangan Sistem dan Prosedur Penganggaran, Penatausahaan, dan Pelaporan Keuangan, Pengembangan Sistem Evaluasi Kinerja Keuangan, dan Pengembangan Sistem Pengelolaan Dana Abadi. Dalam mengakselerasi masa transisi, Universitas Brawijaya perlu menerapkan strategi proyektif tiga tahun untuk menyesuaikan aturan sebagai Badan Hukum.

English Abstract

The transformation of Universitas Brawijaya into a Legal Entity leads to significant changes to its governance, one of which is the financial aspect. As such, this research aims to study the financial strategy of Universitas Brawijaya during the transformational process to Legal Entities. This research applies a descriptive qualitative method with a case study approach in which the data are obtained through in-depth interviews and documentation studies. The results indicate that, during the transition, Universitas Brawijaya is in the initial stage of establishing its particular finance team, thus prepares the design of five major programs: Financial Architecture Development, Financial Accounting and Reporting Policy Preparation, Budgeting System Development and Procedures, Administration, Financial Reporting, Financial Performance Evaluation System Development, and Perpetual Fund Management System Development. In accelerating the transition, Universitas Brawijaya needs to implement a three-year projective strategy to adjust regulations as a Legal Entity.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020058
Uncontrolled Keywords: Transformasi, Universitas Brawijaya, Badan Layanan Umum, Badan Hukum, Keuangan, Transformation, Universitas Brawijaya, Public Service Agency, Legal Entity, Finance
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 03 Nov 2021 02:28
Last Modified: 23 Feb 2022 05:15
URI: http://repository.ub.ac.id/id/eprint/186367
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