Financial Management of Public Service Bodies in State Universities: Juridical Analysis of Fees for the Development of Independent Path New Student Institutions
DOI:
https://doi.org/10.59653/jplls.v3i02.1569Keywords:
Service Agency (BLU), state financial losses, institutional development feesAbstract
This study investigates the financial management of Public Service Agencies (BLU) within Indonesian state universities, focusing on the unauthorized imposition of institutional development fees (SPI/IPI) on independent pathway students at Udayana University, resulting in significant State financial losses. Employing a normative juridical methodology, the research analyzes regulatory frameworks, institutional accountability, and the legal implications of fee structures that contravene Ministry of Finance regulations (PMK No. 51/2015 and PMK No. 95/2020). Findings reveal systemic non-compliance in fee determination, where SPI/IPI charges were applied without legal authorization, bypassing mandated tariff protocols. The study identifies critical lapses in oversight, including the rector's failure to align fee policies with national financial regulations and the misuse of BLU flexibility, which enabled the diversion of funds into non-transparent banking practices. The case underscores the vulnerability of BLU's financial autonomy to mismanagement and corruption, particularly in the absence of robust accountability mechanisms. Recommendations emphasize the urgent need for legal reforms to enhance transparency, strengthen auditing processes, and clarify punitive measures for violations. This research contributes to the discourse on public financial governance in higher education, advocating for institutional reforms to prevent future fiscal mismanagement and uphold the integrity of State’s resources.
Downloads
References
A., I. R., Makkarateng, M. Y., & Dee, M. La. (2022). The Existence of Financial Management Patterns in The Public Service Agencies. Al-Bayyinah, 6(1), 82–94. https://doi.org/10.35673/al-bayyinah.v6i1.2431
BAKHM UNUD. (2021). Universitas Udayana Terima Satu Unit Kendaraan Dinas dari Bank BPD Bali. Retrieved from https://www.unud.ac.id/in/berita4038-Universitas-Udayana-Terima-Satu-Unit-Kendaraan-Dinas-dari-Bank-BPD-Bali-.html?lang=in
Dirjen Dikti. (2020). Klasterisasi Perguruan Tinggi Tahun 2020.
Diyanto, C., Putranti, I. R., Yuwono, T., & Yuniningsih, T. (2021). Kebijakan Otonomi Perguruan Tinggi Indonesia: Antara Privatisasi dan Komersialisasi. Ijtimaiyya: Jurnal Pengembangan Masyarakat Islam, 14(1), 1–20. https://doi.org/10.24042/ijpmi.v14i1.7574
DJKN KEMENKEU. (2018). PTN Berbadan Hukum. Retrieved from https://www.djkn.kemenkeu.go.id/berita_media/baca/12614/PTN-Berbadan-Hukum.html
Kitab Undang-Undang Hukum Pidana (KUHP)
Peraturan Menteri Pendidikan Kebudayaan, Riset, Dan Teknologi Republik Indonesia Nomor 2 Tahun 2024 Tentang Standar Satuan Biaya Operasional Pendidikan Tinggi Pada Perguruan Tinggi Negeri Di Lingkungan Kementerian Pendidikan Kebudayaan, Riset, Dan Teknologi
Peraturan Pemerintah Republik Indonesia Nomor 4 Tahun 2014 Tentang Penyelenggaraan Pendidikan Tinggi Dan Pengelolaan Perguruan Tinggi.
Peraturan Menteri Pendidikan Dan Kebudayaan Republik Indonesia Nomor 25 Tahun 2020 tentang Standar Satuan Biaya Operasional Pendidikan Tinggi pada Perguruan Tinggi Negeri di Lingkungan Kementerian Pendidikan dan Kebudayaan.
Peraturan Menteri Keuangan Nomor 119/Pmk.05/2007 Tentang Persyaratan Administratif Dalam Rangka Pengusulan Dan Penetapan Satuan Kerja Instansi Pemerintah Untuk Menerapkan Pengelolaan Keuangan Badan Layanan Umum
Peraturan Menteri Keuangan Nomor 95/PMK.05/2020 tentang Tarif Layanan Umum Universitas Udayana pada Kementerian Pendidikan dan Kebudayaan
Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2005 Tentang Pengelolaan Keuangan Badan Layanan Umum
Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2020 Tentang Pengelolaan Penerimaan Negara Bukan Pajak
Putusan Nomor : 23/Pid.Sus-TPK/2023/PN Dps
Rachman, S. J., & Yuntho, E. (2023). Pola-Pola Korupsi di Perguruan Tinggi. Retrieved from https://www.antikorupsi.org/id/pola-pola-korupsi-di-perguruan-tinggi
Rudhianto, H., Utami, T., & Widarjo, W. (2022). Perbandingan Model Pola Pengelolaan Keuangan Perguruan Tinggi Negeri. Monex Journal Research Accounting Politeknik Tegal, 11(01), 104–118. https://doi.org/10.30591/monex.v11i01.3088
Sugiri, D. (2022). Inovasi Badan Layanan Umum (BLU) dalam Meningkatkan Pendapatan di Masa Pandemi COVID-19. Bahtera Inovasi, 5(2), 74–79. https://doi.org/10.31629/bi.v5i2.3833
Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
Undang-Undang Nomor 12 Tahun 2012 Tentang Pendidikan Tinggi
Undang-Undang Nomor 1 Tahun 2004 Tentang Perbendaharaan Negara
Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara
Undang-Undang No. 30 Tahun 2014 Tentang Administrasi Pemerintahan
Undang-Undang Nomor 20 Tahun 2001 Tentang Pemberantasan Tindak Pidana Korupsi
Undang-Undang Republik Indonesia Nomor 19 Tahun 2003 Tentang Badan Usaha Milik Negara
Undang-Undang Republik Indonesia Nomor 15 Tahun 2004 Tentang Pemeriksaan Pengelolaan Dan Tanggung Jawab Keuangan Negara
Undang-Undang Republik Indonesta Nomor 9 Tahun 2018 Tentang Penerimaan Negara Bukan Pajak.
Undang-Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara, Lembaran Negara Republik Indonesia tahun 2003 Nomor 70, Tambahan Lembaran Negara Republik Indonesia Nomor 4297.
Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Lembaran Negara Republik Indonesia tahun 2003 Nomor 47, Tambahan Lembaran Negara Republik Indonesia Nomor 4286.
Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara, Lembaran Negara Republik Indonesia tahun 2004 Nomor 5, Tambahan Lembaran Negara Republik Indonesia Nomor 4355.
Wiraguna, S. A. (2024). Metode Normatif dan Empiris dalam Penelitian Hukum: Studi Eksploratif di Indonesia. Public Sphere: Jurnal Sosial Politik, Pemerintahan Dan Hukum, 3(3). https://doi.org/10.59818/jps.v3i3.1390
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Arazid, Heru Sugiyono, Ahmad Ahsin Thohari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
