Ariyati Ariyati, Farida Rahmawati, Widya Prananta

Analysis of PTNBH Financial Management At Universitas Negeri Semarang

Introduction

Analysis of ptnbh financial management at universitas negeri semarang. Examine financial management performance at Universitas Negeri Semarang (UNNES) after becoming PTNBH. Analyze how human resources, facilities, and budgeting systems impact financial autonomy & income generation.

Abstract

This research wants to examine the influence of human resource factors, pre-facilities, and budgeting systems that affect the financial management performance of Semarang State University after becoming PTNBH. The method used in this research is quantitative method with multiple regression analysis. The data used in this study are primary data directly obtained from respondents by distributing questionnaires to implementers of work activities within the State University of Semarang. The results concluded that the results of the calculation with the T test on all variables showed the p value <0.05 so that each variable had a significant effect. Thus the quality factor of human resources, pre-facilities, and budgeting systems affect the financial management of universities in Semarang State University, thereby supporting the autonomy of universities in increasing inchome generating.

Review

This study, titled 'Analysis of PTNBH Financial Management At Universitas Negeri Semarang,' addresses a highly relevant and timely topic within the Indonesian higher education landscape. The transition to Perguruan Tinggi Negeri Badan Hukum (PTNBH) status inherently brings increased autonomy and a greater demand for effective financial management, making an investigation into its determinants particularly pertinent. The research clearly states its objective to examine the influence of human resource factors, 'pre-facilities,' and budgeting systems on financial management performance at Universitas Negeri Semarang. The chosen quantitative methodology, utilizing multiple regression analysis based on primary data collected via questionnaires, is a suitable approach for exploring these hypothesized relationships. The reported findings indicate a statistically significant influence of all investigated variables—human resource quality, 'pre-facilities,' and budgeting systems—on financial management performance. The consistent p-value < 0.05 from the T-test across all variables provides robust statistical support for these conclusions. This outcome offers crucial insights, directly linking these internal organizational factors to the university's enhanced capacity for 'income generating' and its overall autonomy as a PTNBH. While the abstract effectively summarizes the findings, the term 'pre-facilities' remains somewhat underspecified. A more detailed explanation of this variable's operationalization and components in the full paper would greatly enhance clarity and allow for a deeper understanding of its specific impact. In conclusion, this research provides a valuable empirical contribution by identifying key internal factors influencing financial management performance within a PTNBH. The findings offer practical implications for Universitas Negeri Semarang, suggesting strategic areas for intervention to further strengthen its financial autonomy—namely, investing in human resource quality, optimizing budgeting systems, and ensuring clarity around 'pre-facilities.' This study serves as a useful foundational work for other institutions navigating the PTNBH transition, highlighting critical areas for attention. For future research, it would be beneficial to delve deeper into the specific components of 'human resource factors' and 'budgeting systems' that exert the most profound influence, perhaps through mixed methods or case studies, to offer more granular policy recommendations.

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