Income fund Governance of Legal Entity State University

Agus Cahyana and Ida Farida
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Agus Cahyana: Faculty of Economics and Business, Padjadjaran University, Sumedang, Indonesia
Ida Farida: Faculty of Economics, Pakuan University, Bogor, Indonesia

International Journal of Business and Administrative Studies, 2019, vol. 5, issue 1, 18-27

Abstract: Income funds of Legal Entity State Universities consist of The State Budget and Non-State Budget which can be managed autonomously. Income funds which come from the Indonesian government budget are not yet fully autonomous in their use. Therefore, the focus of the discussion is aimed at the fund governance of Non-State Budget within the scope of these management aspects: organizational structure, revenue sharing and reporting. The research uses qualitative methods, namely the phenomenological approach and direct observation of the object under study. The result of the study shows that public funds are funded by the operations of Legal Entity State Universities themselves, used autonomously in the implementation of academic and non-academic activities while still paying attention to aspects of accountability, transparency, efficiency and effectiveness.Two funding sources are managed through the budget cycle, budget execution and audited by internal auditors and external auditors.

Keywords: Income funds governance; legal entity state university; autonomy (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:apa:ijbaas:2019:p:18-27

DOI: 10.20469/ijbas.5.10003-1

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