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"Universitas Indonesia telah mengalami beberapa kali perubahan peraturan yang menjadi landasan pengelolaannya, mulai dari PP 152/2000, PP 66/2010, dan UU 12/2012 yang baru saja disahkan. Perubahan peraturan tersebut merubah bagaimana tatanan dan praktik pengelolaan Universitas Indonesia. Perubahan yang terjadi terlihat pada hubungan universitas dengan stakeholdernya. Selain itu, perubahan tersebut mengakibatkan organ universitas seperti MWA dan SAU menjadi organ yang ada namun tidak diakui dalam Peraturan Pemerintah di masa transisi. Perubahan ini juga menyebabkan terganggunya operasional Universitas Indonesia karena ketiadaan rektor. Setelah dilakukan wawancara dan tinjauan terhadap peraturan yang berlaku, penelitian ini menyimpulkan bahwa Universitas Indonesia saat ini menerapkan pola PTP yang mana terdapat MWA dan SU sementara yang dibentuk oleh rektor sebelum Universitas Indonesia sebagai PTN BH resmi disahkan. Artinya, pola seperti BHMN dengan dua pengawas operasional yaitu MWA dan SU masih tetap ada. Organ pengawas MWA dan SAU terpisah dengan eksekutif universitas sehingga dapat disimpulkan bahwa Universitas Indonesia menerapkan dual system structure dalam tata kelolanya.

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There was some changes of regulation of higher education in University of Indonesia, since, PP 152/2000, PP 66/2010, dan UU 12/2012. These changes create the structure and governance practice in Universitas Indonesia. It can be seen in it?s relationship with stakeholders. This changes make MWA and SAU become unauthorized entity in Peraturan Pemerintah while Universitas Indonesia is still in transition phase. Morover, it disturbs university?s operation because of the absence of rector.

After some interviews was held and regulation was evaluated, this research conclude that right now, Universitas Indonesia was governed as PTP where MWA and SU created by rector are still exist. It means that BHMN structure is still applied in Universitas Indonesia. MWA and SAU are separated with board of executive of Universitas Indonesia which means that Universitas Indonesia is applying dual system structure in it's governance."

"Penelitian ini bertujuan untuk menilai dan memberikan rekomendasi tingkat kapabilitas proses tata kelola Teknologi Informasi TI di STIE XYZ. Kebutuhan TI telah berkembang dengan pesat hampir di tiap lingkungan organisasi, baik yang bersifat komersial maupun non-profit. Penelitian ini menilai tingkat kapabilitas terhadap seluruh proses yang ada di STIE XYZ menggunakan kerangka kerja COBIT 5. Berdasarkan hasil pengukuran, secara keseluruhan tingkat kapabilitas proses tata kelola di STIE XYZ berada pada tingkat 1 Performed yang berarti bahwa proses pengelolaan TI pada STIE XYZ sudah berjalan dan mencapai tujuan yang diharapkan tetapi sebagian besar proses di STIE XYZ belum memiliki dokumentasi dan proses standar yang dipersyaratkan. Dalam rangka meningkatkan tingkat kapabilitas tata kelola TI, STIE XYZ perlu melakukan perbaikan dengan memfokuskan pada inisiasi proses yang belum dilaksanakan dan melengkapi dokumentasi serta prosedur untuk proses yang telah berjalan.

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The purpose of this research is to assess and give recommendation about Information Technology IT Governance Process Capability Level at STIE XYZ. IT needs has been growing rapidly in almost every type of organization, both commerial and non profit. This research is assess the process capability level of the whole process in STIE XYZ according to COBIT 5 framework. Based on the measurement, the overall result of governance process capability at STIE XYZ is at level 1 Performed which means that the IT governance procces at STIE XYZ already running and achieve the desired goals but STIE XYZ yet have documentation and standards process as required. In order to increase the process capability level, STIE XYZ need to makes improvements by focusing on the initiation of a process that does not exist and completing documentation and procedures for processes that are already running."

"Pada saat ini, Pangkalan Data Pendidikan Tinggi PD Dikti menghimpun semua data dari perguruan tinggi, salah satunya adalah data akademik. Data akademik yang dibutuhkan oleh PD Dikti antara lain data program studi, mahasiswa, dosen, mata kuliah, proses pembelajaran, dan proses evaluasi. Namun, perguruan tinggi yang berbeda-beda memiliki sistem yang berbeda-beda sehingga data yang tersedia juga berbeda-beda baik dalam hal kelengkapan, format, dan lain-lain. Selain itu, sistem informasi akademik yang dimiliki perguruan tinggi saat ini umumnya memiliki kekurangan yaitu kesulitan mengetahui beban kerja dosen dan belum dapat menggambarkan secara keseluruhan performa akademik mahasiswa seperti IPK dan masa studi. Penelitian ini membandingkan sistem informasi akademik yang dimiliki oleh UI, ITS, dan ITK. Selain itu, penelitian ini juga bertujuan untuk memetakan data yang tersedia pada sistem informasi akademik perguruan tinggi dengan kebutuhan data PD Dikti. Pengumpulan data dengan observasi dari tiga sistem informasi akademik yang dibandingkan sehingga menghasilkan daftar fitur yang ada pada masing-masing sistem. Selain itu juga dilakukan analisis dokumen sehingga dapat diketahui alur proses bisnis dari sistem akademik. Pada tahap analisis, dihasilkan gambaran dari sistem yang sudah ada dan sistem yang diusulkan dengan menggunakan pemodelan UML. Nilai tambah dari sistem yang diusulkan antara lain mampu mengetahui beban kerja akademik dosen serta memberikan early warning mengenai banyaknya mahasiswa yang terancam DO dan banyaknya beban kerja dosen yang melebihi batas. Sistem yang diusulkan juga dapat memudahkan dosen ketika melakukan perubahan nilai dan memudahkan mahasiswa yang mengajukan permohonan transkrip resmi. Pada tahap desain, dihasilkan tampilan fitur-fitur pada sistem yang diusulkan, misalnya dashboard yang menampilkan data jumlah mahasiswa, IPK, masa studi, dan data dosen untuk rektor, dekan, dan ketua departemen. Selain itu, terdapat early warning yang dapat membantu dalam pengambilan keputusan, misalnya dalam menentukan kebutuhan dan alokasi dosen. Penelitian ini menghasilkan sistem informasi akademik yang generik serta pemetaan antara data akademik yang dibutuhkan oleh PD Dikti dengan data yang ada pada sistem informasi akademik yang diusulkan.

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Currently, Pangkalan Data Pendidikan Tinggi PD Dikti collects all data from universities, one of them is academic data. The academic data required by PD Dikti are data of study program, student data, lecturer data, course data, learning process, and evaluation process. However, different universities have different systems so that the data available also vary both in terms of completeness, format, and so on. In addition, academic information systems owned by universities are generally have weaknesses such as difficult to know the workload of lecturers and can not describe the overall academic performance of students, for example GPA and study period. This study compares the academic information system owned by UI, ITS, and ITK. This study also aims to map between available data on academic information system of higher education with the data required by PD Dikti. Data collection is done by observation of three academic information systems that are compared to produce list of features that exist on each system. In addition, document analysis is also done to know business processes of the academic system. In analysis phase, the existing system and proposed system are depicted using UML modeling. Added value of the proposed system is able to know academic workload of lecturers, provide early warning about the number of students who may drop out and the number of lecturer workload that exceeds the limit. The proposed system can also facilitate lecturers when making changes to student rsquo;s mark and facilitate students who apply for official transcripts. At the design stage, display of features of the proposed system, such as a dashboard showing the number of students, GPA, study period, and lecturer data for rector, dean, and department chairman. In addition, there are early warning that can assist in decision-making, for example in determining the needs and allocation of lecturers. This research results a generic academic information system and mapping of the academic data required by PD Dikti with the available data on the proposed system."

"Pemenuhan hak atas pendidikan bagi difabel di Indonesia telah melalui perjalanan yang panjang dengan pergeseran paradigma di dalamnya. Di balik ketidaksempurnaan pengaturan hak atas pendidikan bagi difabel pada beragam peraturan perundang-undangan, pemerintah berupaya mengakomodasi pendidikan yang inklusif pada jenjang pendidikan tinggi. Usaha tersebut diejawantahkan dengan melibatkan penyelenggara pendidikan tinggi sebagai pihak yang bertanggung jawab dalam pemenuhan hak atas pendidikan bagi mahasiswa difabel. Penelitian ini mencoba untuk menganalisis permasalahan terkait pengaturan pemenuhan hak atas pendidikan bagi difabel di Indonesia; pengaturan dan implementasi tanggung jawab perguruan tinggi dalam pemenuhan hak atas pendidikan bagi mahasiswa difabel di Indonesia; penerapan tanggung jawab Universitas Indonesia dalam pemenuhan hak atas pendidikan bagi mahasiswa difabel; dan telaah pelaksanaan tanggung jawab pemenuhan hak atas pendidikan bagi mahasiswa difabel di Universitas Indonesia, Universitas Brawijaya, UIN Sunan Kalijaga Yogyakarta, dan La Trobe University. Penelitian ini merupakan penelitian yuridis-normatif yang bersifat preskriptif dengan cara mengkaji literatur berkenaan dengan pemenuhan hak atas pendidikan bagi difabel untuk mendapatkan saran-saran mengenai tindakan yang harus dilakukan dalam mengatasi permasalahan yang diangkat. Simpulan penelitian ini yaitu pengaturan pendidikan bagi difabel dan penyelenggaraan pendidikan inklusif di Indonesia belum harmonis dan tidak dijabarkan dengan baik dalam peraturan perundang-undangan tertentu; pengaturan terhadap akomodasi dan layanan hak atas pendidikan bagi mahasiswa difabel yang diuraikan dalam beragam peraturan perundang-undangan belum diimplementasikan oleh mayoritas perguruan tinggi di Indonesia; dan Universitas Indonesia belum sepenuhnya melaksanakan pemenuhan hak atas pendidikan bagi mahasiswa difabel sebagaimana diatur dalam peraturan perundang-undangan

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Fulfilling the right to education for people with disabilities in Indonesia has come a long way and has experienced a shift in paradigm. Behind the imperfect arrangements for the right to education for people with disabilities in various laws and regulations, the government seeks to accommodate inclusive education at the higher education level. This effort is realized by involving higher education providers as the party responsible for fulfilling the right to education for students with disabilities. This study attempts to analyze problems related to the fulfillment of the right to education for students with disabilities in Indonesia; regulating and implementing higher education responsibilities in fulfilling the right to education for students with disabilities in Indonesia; the implementation of the responsibilities of Universitas Indonesia in fulfilling the right to education for students with disabilities; and a study of the implementation of the responsibility to fulfill the right to education for students with disabilities at the Brawijaya University, State Islamic University of Sunan Kalijaga Yogyakarta, and La Trobe University. This research is a juridical-normative research and prescriptive in nature which is done by examining the literature regarding the fulfilment of the right to education for people with disabilities to obtain suggestions regarding actions that must be taken in overcoming the problems raised. The conclusions of this research are that the arrangement of education for students with disabilities and the implementation of inclusive education in Indonesia is not yet harmonious and is not well defined in certain laws and regulations; arrangements for accommodation and services for the right to education for students with disabilities that are described in various laws and regulations have not been implemented by the majority of universities in Indonesia; and that Universitas Indonesia has not fully fulfilled the right to education for students with disabilities as stipulated in statutory regulations"

"ABSTRAKSelaras dengan pertumbuhan organisasinya STIE XYZ berusaha meningkatkan pengelolaan organisasinya Pengelolaan ini bertujuan untuk menyelaraskan proses bisnis yang terjadi di kedua kampusnya dan mengalokasikan sumber daya yang dimilikinya secara seimbang agar sesuai dengan visi misi dan nilai value STIE XYZ Untuk mewujudkannya diperlukan perencanaan dan implementasi strategi yang sesuai Studi ini ditujukan untuk merancang balanced scorecard bagi STIE XYZ untuk mempermudah pemahaman interpretasi strategi Hasil studi kasus pada STIE XYZ menunjukkan beberapa kekuatan kelemahan peluang dan ancaman yang dimiliki dan dihadapi STIE XYZ dan berdasarkan analisis tersebut dapat dirancang strategi yang sesuai untuk mewujudkan visi dan misi STIE XYZ Visi dan misi STIE XYZ masih relevan dipergunakan untuk mendukung usulan strategi yang dibuat Studi ini juga menganalisis mengenai proses bisnis yang merupakan faktor penentu keberhasilan key success factor bagi STIE XYZ Hasil kedua analisis tersebut akan dipergunakan untuk merumuskan sasaran strategis strategic objective yang akan menjadi dasar untuk merancang peta strategi strategy map dan balanced scorecard bagi STIE XYZ

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ABSTRACTAligned with the organization 39 s growth STIE XYZ trying to improve the management of the organization Management aims to harmonize business processes occurring in both campus and allocate its resources are balanced to fit the vision mission and value of STIE XYZ To realize the goal requires planning and implementation of appropriate strategies The study was aimed to design a balanced scorecard for STIE XYZ to facilitate understanding of the interpretation strategy Results of case studies on STIE XYZ shows some strengths weaknesses opportunities and threats facing the STIE XYZ and based on the analysis can be designed appropriate strategy to realize the vision and mission of STIE XYZ The vision and the mission are still relevant for STIE XYZ to support the proposed strategies are made The study also analyzed the business processes which is the key success factor for STIE XYZ The results of both analyzes will be used to formulate strategic objectives that will be the basis for designing strategy map and balanced scorecard for STIE XYZ "

"[Pelaksanaan otonomi perguruan tinggi di Indonesia membuka ruang bagi terjadinya komersialisasi pendidikan yang berujung pada pelanggaran etika nirlaba sebagai salah satu prinsip dalam otonomi perguruan tinggi. Skripsi ini membahas komersialisasi pendidikan sebagai bentuk kejahatan korporasi dalam pelaksanaan otonomi perguruan tinggi di Indonesia melalui studi kasus penyelenggaraan program pascasarjana Universitas X. Skripsi ini merupakan penelitian kualitatif dengan studi deskriptif menggunakan konsep-konsep yang berkaitan antara otonomi perguruan tinggi, pelanggaran etika dan kejahatan korporasi di sektor pendidikan. Skripsi ini melihat bagaimana implementasi otonomi perguruan tinggi tidak hanya terjadi secara akademik, namun juga secara tata kelola khususnya keuangan melalui perguruan tinggi berstatus badan hukum, salah satunya Universitas X. Pemerintah tidak mampu menjamin anggaran yang cukup untuk memenuhi hak atas pendidikan bagi warga negaranya, sehingga Universitas X dapat mencari dana yang berasal dari mahasiswa secara berlebihan melalui biaya kuliah maupun penyelenggaraan program tertentu, salah satunya program pascasarjana. Meskipun hasil penelitian ini masih bersifat tentatif, namun telah memiliki kesimpulan tertentu bahwa program pascasarjana Universitas X lebih memandang dirinya sebagai suatu korporasi dibandingkan sebagai institusi pendidikan, sehingga akhrinya melakukan komersialisasi pendidikan di dalam penyelenggaraannya.;Commercialization of Education as a Form of Corporate Crime within the Implementation of Higher Education Autonomy in Indonesia (Case Study: Implementation of Graduate Program of X University)? is a minithesis which talks about the autonomy system of higher education in Indonesia which may form the commercialization of education and culminates with a white collar criminal phenomenon using the case study of the implementation of graduate programs of X University. This minithesis employs qualitative research methods in a descriptive study, involving related concepts to the autonomy of higher education and corporate crime in the education sector. This minithesis also analyzes how the implementation of higher education autonomy in X University was not only applied academically but also for the financial management of the university itself, which adopts the form of legal entity. The government was unable to vouch enough budgets in order to fulfil education rights for the citizens, giving authority for X University to gain excessivelly from its students as another fund resource by the mechanism of expense or implementation some study programs such as graduate programs. Even though this minithesis?s conclusion is still tentative, it has a conclusion that the graduate program of X University views itself more as a corporation than an institute of education, resulting in commercialization in its implementation.;Commercialization of Education as a Form of Corporate Crime within the Implementation of Higher Education Autonomy in Indonesia (Case Study: Implementation of Graduate Program of X University)? is a minithesis which talks about the autonomy system of higher education in Indonesia which may form the commercialization of education and culminates with a white collar criminal phenomenon using the case study of the implementation of graduate programs of X University. This minithesis employs qualitative research methods in a descriptive study, involving related concepts to the autonomy of higher education and corporate crime in the education sector. This minithesis also analyzes how the implementation of higher education autonomy in X University was not only applied academically but also for the financial management of the university itself, which adopts the form of legal entity. The government was unable to vouch enough budgets in order to fulfil education rights for the citizens, giving authority for X University to gain excessivelly from its students as another fund resource by the mechanism of expense or implementation some study programs such as graduate programs. Even though this minithesis?s conclusion is still tentative, it has a conclusion that the graduate program of X University views itself more as a corporation than an institute of education, resulting in commercialization in its implementation., Commercialization of Education as a Form of Corporate Crime within the Implementation of Higher Education Autonomy in Indonesia (Case Study: Implementation of Graduate Program of X University)’ is a minithesis which talks about the autonomy system of higher education in Indonesia which may form the commercialization of education and culminates with a white collar criminal phenomenon using the case study of the implementation of graduate programs of X University. This minithesis employs qualitative research methods in a descriptive study, involving related concepts to the autonomy of higher education and corporate crime in the education sector. This minithesis also analyzes how the implementation of higher education autonomy in X University was not only applied academically but also for the financial management of the university itself, which adopts the form of legal entity. The government was unable to vouch enough budgets in order to fulfil education rights for the citizens, giving authority for X University to gain excessivelly from its students as another fund resource by the mechanism of expense or implementation some study programs such as graduate programs. Even though this minithesis’s conclusion is still tentative, it has a conclusion that the graduate program of X University views itself more as a corporation than an institute of education, resulting in commercialization in its implementation.]"

"[Terpisahnya kelembagaan pengelolaan riset, teknologi dan inovasi dengan institusi pendidikan tinggi dianggap sebagai salah satu penyebab lemahnya hilirisasi produk dari hasil litbang; dan peningkatan daya saing bangsa. Tesis inimenganalisis perubahan strategis penggabungan Kementerian Riset dan Teknologi (Kemenristek) dan Direktorat Jenderal Pendidikan Tinggi (Ditjen Dikti) menjadi Kementerian Riset, Teknologi dan Pendidikan Tinggi (Kemenristekdikti) dansekaligus menganalisis tipe perubahan tersebut. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan post-positivis. Hasil analisis menunjukkan bahwa perubahan strategis nampak pada proses bisnis Kemenristekdikti. Tantangan yang dihadapi dalam perubahan tersebut yaitu : kekurangan SDM tenaga penunjang, revitalisasi koordinasi LPNK dan perguruan tinggi, penyelarasan program dan konsolidasi anggaran serta perubahan kultur dan tupoksi organisasi dari kementerian non teknis (klaster III) menjadi kementerian teknis (Klaster II). Dikaji dari The Drivers Of Change dan strategiperubahan yang dilaksanakan, perubahan ini baru bersifat transisional. Untuk mensukseskan perubahan, disarankan dengan membentuk tim analisis perubahan untuk mengevaluasi pra dan pasca perubahan serta kesesuaian kinerja yang diharapkan. Saran lain untuk mengatasi tantangan yang dihadapi meliputi: 1) optimalisasi SDM meliputi penyusunan regulasi tupoksi individu, standar penilaian kinerja, dan pengaturan hak dan kewajiban pegawai, 2) penyusunan kebijakan pengaturan pendidikan tinggi dengan model skenario ‘kepentingan publik’ dalam perguruan tinggi, 3) sinergi regulasi universitas-LPNK-industri, 4) sinkronisasi anggaran dan program melaui trilateral meeting stakeholders, 4)perencanaan, monitoring, evaluasi dan pelaporan yang terintegrasi teknologi sistem informasi dan 5) manajemen pengetahuan yang didesain dengan memobilisasi kapitalisasi pengetahuan untuk menjamin kesuksesan proses bisnisKemenristekdikti.

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Institutional separation of the management of research, technology and innovation with the higher education institution is considered as one of the causes of the weakness in downstream product resulted from research and development and improving the competitiveness of the nation. This thesis analyzes the strategic change merging the Ministry of Research and Technology (Kemenristek) and the Directorate General of Higher Education (Ditjen Dikti) to the Ministry of Research, Technology and Higher Education (Kemenristekdikti) and simultaneously analyze the types of changes. The method used is descriptive qualitative post-positivist approach. The analysis showed that the apparent

strategic change in business processes within Kemenristekdikti. Challenges faced in these changes are: a shortage of human resources supporting staff, revitalization of LPNK coordination with colleges and universities, harmonization of program and consolidation of budget as well as culture change and organizational duties of the ministry of non-technical (cluster III) into the technical ministries (Cluster II). Consulted by The Drivers Of Change and strategy changes are implemented, the new transitional changes. To achieve change, it is advisable to form a team to evaluate the analysis of changes in preand post-change as well as the suitability of the expected performance. Another

suggestion to address the challenges include: 1) the optimization of human resources includes preparation of regulatory duties of individuals, assessment standards of performance, and setting the rights and obligations of employees, 2) development of policies setting higher education with modeling scenarios 'public interest' in college, 3) synergy regulation of university-LPNK-industry, 4) synchronization of budgets and programs through the trilateral meeting of stakeholders, 4) planning, monitoring, evaluation and reporting of the integrated technologies of information systems and 5) knowledge management which is

designed to mobilize the knowledge capitalization to ensure upon the success of business processes Kemenristekdikti., Institutional separation of the management of research, technology and

innovation with the higher education institution is considered as one of the causes

of the weakness in downstream product resulted from research and development;

and improving the competitiveness of the nation. This thesis analyzes the strategic

change merging the Ministry of Research and Technology (Kemenristek) and the

Directorate General of Higher Education (Ditjen Dikti) to the Ministry of

Research, Technology and Higher Education (Kemenristekdikti) and

simultaneously analyze the types of changes. The method used is descriptive

qualitative post-positivist approach. The analysis showed that the apparent

strategic change in business processes within Kemenristekdikti. Challenges faced

in these changes are: a shortage of human resources supporting staff,

revitalization of LPNK coordination with colleges and universities, harmonization

of program and consolidation of budget as well as culture change and

organizational duties of the ministry of non-technical (cluster III) into the

technical ministries (Cluster II). Consulted by The Drivers Of Change and

strategy changes are implemented, the new transitional changes. To achieve

change, it is advisable to form a team to evaluate the analysis of changes in preand

post-change as well as the suitability of the expected performance. Another

suggestion to address the challenges include: 1) the optimization of human

resources includes preparation of regulatory duties of individuals, assessment

standards of performance, and setting the rights and obligations of employees, 2)

development of policies setting higher education with modeling scenarios 'public

interest' in college, 3) synergy regulation of university-LPNK-industry, 4)

synchronization of budgets and programs through the trilateral meeting of

stakeholders, 4) planning, monitoring, evaluation and reporting of the integrated

technologies of information systems and 5) knowledge management which is

designed to mobilize the knowledge capitalization to ensure upon the success of

business processes Kemenristekdikti.]"

"ABSTRAKFokus utama dalam penelitian ini adalah menganalisis peran faktor ekonomi, sosial, dan demografis dalam mempengaruhi permintaan terhadap pendidikan tinggi. Model yang dipilih untuk analisis ini adalah model binomial logit. Dengan menggunakan data dari Survei Sosial Ekonomi Nasional (SUSENAS) 2012, penelitian ini menemukan bagaimana pengaruh biaya langsung, pendapatan yang dikorbankan, dan karakteristik sosial-ekonomi rumah tangga (pendapatan rumah tangga dan tingkat pendidikan orang tua), yang dikontrol dengan variabel kemampuan nonkognitif, lokasi tempat tinggal, dan gender, terhadap keputusan individu untuk berpartisipasi di pendidikan tinggi. Biaya langsung dan pendapatan yang dikorbankan terbukti menurunkan probabilitas individu berpartisipasi di pendidikan tinggi secara signifikan, sedangkan karakteristik sosial-ekonomi rumah tangga memiliki pengaruh yang positif terhadap keputusan berpartisipasi di pendidikan tinggi.

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ABSTRACTThe main focus of this study is to analyze the role of economic, social, and demographic in influencing the demand for higher education. The model selected for this analysis is a binomial logit model. Using data from Survei Sosial Ekonomi Nasional (SUSENAS) 2012, this study found how the influence of direct costs, forgone earnings, and households? socio-economic characteristics (household income and education level of parents), which are controlled by noncognitive ability, location, and gender, on individual's decision to participate in higher education. The direct costs and forgone earnings have significantly lower the likelihood of participation in higher education, while households? socio-economic characteristics have a positive effect on higher educational choice."

"ABSTRACTSkripsi ini bertujuan untuk menganalisis sistem pengendalian internal yang telah diterapkan oleh sebuah lembaga nirlaba di bawah lingkungan perguruan tinggi di Indonesia. Saat awal pendirian Lembaga XYZ merupakan sebuah proyek yang diperuntukkan untuk memberdayakan Usaha Kecil Menengah (UKM) agar mampu bersaing. Namun pada tahun 2015, projek tersebut berubah menjadi sebuah lembaga yang didirikan atas persetujuan Dekan Fakultas. Penelitian ini menggunakkan metode analisis deskriptif sebagai metode penelitiannya dengan menggunakan sumber data seperti hasil wawancara, observasi, dan studi kepustakaan berupa peraturan atau kebijakan tertulis. Analisa dilakukan dengan membandingkan seluruh aspek pengendalian internal COSO (2013) dan peraturan Universitas terkait dengan data yang didapat. Berdasarkan analisis Lembaga XYZ memiliki bentuk pengendalian yang sangat sederhana dan melakukan 31 dari 87 (35,63%) aspek pengendalian internal COSO. Ada 21 dari 43 aspek yang telah berjalan namun belum memiliki kebijakan tertulis.

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ABSTRACTThis study aims at analyzing the internal control system that has been applied by a non-profit institution in higher education environment in Indonesia. nitially, the Institution was merely a project which was intended to empower Small and Medium Enterprises (SMEs) to be able to compete. But in 2015, the project was transformed into an established institution upon approval of the Faculty Dean. This study uses a descriptive analysis method, as well as utilizing data obtained from sources such as interviews, observations and literature studies.. The analysis is done by comparing all aspects of COSO (2013) internal control and University regulations, towards research result. The analysis shows that the Institution has a very simple form of control.  Implementing 31 out of 87 (35,63%) aspects of COSO internal control. There are 22 out of 43 aspects that have been carried out but have no written policies."

"Penelitian ini bertujuan untuk mengetahui implementasi dan evaluasi kinerja Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) pada Universitas Terbuka (UT). Selain itu, penelitian ini mendeskripsikan hambatan dalam PPK-BLU di UT. Metode penelitian yang digunakan adalah analisis kualitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara, studi pustaka, dan telaah dokumen yang terkait dengan penelitian. Hasil dari penelitian ini, berdasarkan analisis evaluasi kinerja menunjukan bahwa UT telah menerapkan konsep Anggaran Berbasis Kinerja (ABK) dan konsep Value For Money (VFM). Berdasarkan analisis implementasi BLU menunjukan bahwa UT telah memiliki dokumen penganggaran sampai dengan pelaporan yang disyaratkan dalam Manual BLU Bidang Pendidikan Kementerian Keuangan. Hambatan yang dihadapi oleh UT pada tahap perencanaan adalah belum digunakannya aplikasi IT yang memerlukan banyak waktu dan SDM, hambatan pada tahap pelaksanaan adalah daya serap anggaran rendah dan kompetensi SDM atas pengelolaan keuangan negara yang belum merata di semua unit, pada tahap pelaporan anggaran belum menggunakan satu standar pelaporan keuangan serta pada pelaporan kinerja belum adanya alat bantu dalam pengukuran kinerja di UT, untuk dapat menghubungkan antara anggaran yang telah digunakan dengan kinerja yang dihasilkan.

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The purpose of this research is to determine the implementation and performance evaluation of Financial Management Pattern Public Service Agency (PPK-BLU) at Indonesia Open University (UT). It also describes obstacles found in the PPK-BLU at UT. This research uses a qualitative analysis where data are collected through observation, interviews, and related documents that support the topic of this research. Based on the analysis of performance evaluation, this research finds that UT has implemented both of Performance-Based Budgeting (PBB) and Value For Money (VFM) concepts. Based on the analysis on the implementation of Public Service Agency, UT already has documents from budgeting to reporting which required from Manual of Public Service Agency of Education Sector by Ministry of Finance. However, UT also has been facing some barrier in every stage. At the planning stage, UT has been facing the barrier of readiness to use the IT applications which be able to utilize more time-spent and human resources. Meanwhile at the implementation phase, UT has been facing the barrier low realization of budget and unequal competences of human resources across the units in managing the government finances. In the last phase of budget reporting, UT has been facing the barrier where standard of financial reporting has not available yet to be used. In addition to that, UT also does not have a performance-reporting tool in measuring the relations between used budget and the performance outputs."