APAKAH SUMBER DAYA KEUANGAN MENENTUKAN KUALITAS? DAMPAK ASET DAN PENDAPATAN TERHADAP AKREDITASI PTN
Does Economic Resources Determine Quality? The Impact Of Assets And Revenue On University Accreditation
DOI:
https://doi.org/10.59896/gara.v20i2.658Keywords:
College, Total assets, Revenue, AccreditationAbstract
Higher education institutions are institutions that can impact the quality of human resources, and often the quality of a university is measured by its abundant financial resources. This study was conducted to examine the effect of total assets and income on accreditation. This study used quantitative data with binary logistic regression analysis to examine both partial and simultaneous effects. This study found that total assets and income had a simultaneous but not a partial effect on accreditation. This study also provides information that financial resources are not the only primary factor in awarding accreditation rankings to state universities in Indonesia.
References
Adam, A., & Lanontji, M. (2021). Kebijakan otonomi perguruan tinggi sebagai dampak reformasi keuangan dalam bidang pendidikan di Indonesia. Journal of Education and Teaching (JET), 2(1), 52–71.
BAN-PT. (2020). Instrumen Akreditasi Perguruan Tinggi (IAPT 3.0). Badan Akreditasi Nasional Perguruan Tinggi.
Fitrah, A., & Juliardi, D. (2023). Dampak Belanja Bantuan Operasional Perguruan Tinggi Negeri, Rupiah Murni dan Penerimaan Negara Bukan Pajak Terhadap Akreditasi Program Studi. Owner, 7(4), 3220–3231.
Fauzan, A., & Hidayat, R. (2022). Pengaruh kapasitas keuangan terhadap kualitas layanan akademik pada perguruan tinggi. Jurnal Manajemen Pendidikan, 14(2), 115–126.
Firmansyah, R., & Pratiwi, S. (2024). Transparansi dan akuntabilitas pengelolaan keuangan dalam meningkatkan kepercayaan stakeholder dan akreditasi perguruan tinggi. Jurnal Akuntansi Pendidikan, 18(1), 45–58.
Ihsan, H., Soeprijanto, R., & Badrujaman, A. (2024). Penjaminan mutu perguruan tinggi melalui akreditasi: Sebuah scoping review.
Kurniawati, D., & Setiawan, A. (2023). Optimalisasi pendapatan perguruan tinggi dan dampaknya terhadap kinerja institusi. Jurnal Ekonomi Pendidikan, 12(3), 210–221.
Mandala, Y., dkk. (2024). Analisis Permendikbudristek RI Nomor 2 Tahun 2024 tentang SSBOPT: Implikasi terhadap Administrasi Bisnis Perguruan Tinggi Negeri.Oktariani, H., Muzakkir, E. S.,
Rahmawati, L., Nugroho, B., & Santoso, D. (2021). Efisiensi pengelolaan aset dan pengaruhnya terhadap kualitas akademik perguruan tinggi. Jurnal Administrasi Pendidikan, 9(2), 98–109.
Syahrir, A., Siregar, H., Fahmi, I., & Mulyati, H. (2023). Pengaruh good university governance dan manajemen risiko terhadap kinerja perguruan tinggi negeri di Indonesia.Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 11(2), 190–196.
Wicaksono, A., & Idris, I. (2025). Financial and Asset Management of Higher Education (A Comparative Study of Universities with Legal Entities-PTNBH). Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 9(1), 1–7. https://doi.org/10.30741/assets.v9i1.1506
Williams, P. (2021). Education Sciences Higher Education. Educ. Sci., 11(494), 1–15.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Al Garin Rahmanda, Suparlan Suparlan, Nurhayati Nurhayati, Siti Khaerunnisa’ Febrianti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
