Ariyati, Farida Rahmawati, M Fikri Amrullah

Analysis Of Asset Management At Universitas Negeri Semarang On The Financial Performance Of Legal Entity State University (PTNBH)

Introduction

Analysis of asset management at universitas negeri semarang on the financial performance of legal entity state university (ptnbh). Examine asset management factors at UNNES PTNBH affecting financial performance. Research shows HR competency, systems, and regulations significantly impact financial management, preventing budget waste.

Abstract

This research wants to examine various factors that influence the financial management performance of Universitas Negeri Semarang (UNNES) after becoming Legal Entity State University (PTNBH). The factors studied are related to the competency of asset management human resources, asset management systems, standard operating procedures (SOP) and regulations governing asset management at UNNES. The urgency of this research is to prevent or minimize problems that can arise due to poor asset management, especially the waste of the UNNES PTNBH financial budget. In the research method, a flow diagram for this research is also presented. The data used in this research is primary data. This data is data obtained directly from respondents through distributing questionnaires to implementers of work activities within Universitas Negeri Semarang to determine the influence of the human resources competency variable for asset managers, implementation of asset management systems, and asset management regulations on financial management operations. Determination of the sample is based on what is recommended, namely, 5 – 10 times the number of research indicators. In this study there were 25 indicators, so in this study the sample used was 125 people. Based on the results of the ANOVA test, it shows that the independent variable (X), namely the competency of asset management human resources, the asset management system, and the application of asset management regulations have a significant and simultaneous or joint effect on the dependent variable (Y), namely financial management performance. This result is shown by the p value in the F Test in table 7 which is smaller than 0.05.

Review

This research provides a timely and relevant examination of critical factors influencing the financial management performance of Universitas Negeri Semarang (UNNES) in its new capacity as a Legal Entity State University (PTNBH). The study aptly identifies human resource competency in asset management, the effectiveness of asset management systems, and the adherence to governing regulations as pivotal determinants. The stated urgency of the research – to prevent financial waste and minimize problems arising from inadequate asset management – underscores its practical importance for UNNES and potentially other institutions undergoing similar transitions, highlighting a significant area of focus for robust institutional governance. Methodologically, the study adopts a quantitative approach, leveraging primary data collected through questionnaires distributed to key implementers of work activities within UNNES. The sampling strategy, based on a clear ratio of 5-10 times the number of research indicators (resulting in 125 respondents for 25 indicators), demonstrates a considered effort towards data representativeness. The subsequent analysis, employing an ANOVA test, reveals compelling findings: the independent variables—namely, asset management HR competency, the asset management system, and the application of asset management regulations—collectively and significantly impact financial management performance, as evidenced by a p-value less than 0.05. Overall, this research offers valuable empirical insights into the complex relationship between asset management practices and financial outcomes within a PTNBH context. Its strength lies in its focused approach to a pressing issue for higher education institutions in Indonesia. While specific to UNNES, the findings provide a solid foundation for understanding critical success factors in financial management following institutional transformation. The study's conclusions can directly inform strategic decisions and policy adjustments at UNNES to enhance asset management efficacy, thereby contributing to improved financial performance and preventing budgetary inefficiencies.

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