Analisis arus kas terkait kebijakan uang kuliah tunggal (ukt) di perguruan tinggi negeri badan hukum

Surtiati, . (2016) Analisis arus kas terkait kebijakan uang kuliah tunggal (ukt) di perguruan tinggi negeri badan hukum. Masters thesis, Institut Pertanian Bogor.

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Abstract

State University with Legal Entity "XYZ" since the academic year 2013/2014 implementing single tuition fee policy. single tuition fee abolish levies building fees and all other fees for all rolled into one payment. It is thought to cause a drop in reception SPP Program S1 in State University with Legal Entity "XYZ". This study aimed to analyze the cash flow in the State Legal Entity "XYZ", analyzing the differences reception SPP S1 Regular for the first year for students TPB and for the first year until the fourth year before and after the enactment of single tuition fee policy and formulate management policies SPP S1 regular post single tuition fee. This research uses descriptive method with qualitative approach. Statistical testing of the SPP reception before and after the single tuition fee policy performed by t test for paired samples with SPSS (Statistical Package for the Social Science) ver 15. In addition to supporting the data obtained interviews with parties who can provide information in research this. The results of the analysis of the ratio of cash flow before and after single tuition fee, State Legal Entity "XYZ" had liquid cash means PTN has been able to meet operational needs and program. The t-test resulted in total receipts SPP first TPB one year before and after single tuition fee significantly different, while the total overall student tuition receipts from the first year until the fourth year before and after single tuition fee not significantly different. after single tuition fee policy implementation should be minimized in order to delay payment of SPP SPP funds can be collected completely. SPP allocation to faculties / departments are still based on the BPMP and BPMK was deemed ideal anymore. This is because the BPMP and BPMK based on the tariff system, so the cost per subject not necessarily correspond with the needs. This is not in accordance with single tuition fee system that is based on the unit cost. This means that the cost of the course is based on real needs, not based on the rates set. For faculty and department budget execution lowered into the SPPA. With the budgeting contained in the SPPA could optimize revenues as a source of financing that is by utilizing unspent cash (idle cash). Besides forming academic effort, supporting businesses, commercial enterprises, empowering non-academic facilities and increase collaborative activities with other higher education institutions, public or private.

Item Type: Thesis (Masters)
Additional Information: 13(16EK)Sur a
Uncontrolled Keywords: analisis arus kas, perguruan tinggi negeri badan hukum, uang kuliah tunggal. cash flow analysis, single tuition fee, state university with legal entity.
Subjects: Manajemen Keuangan
Depositing User: SB-IPB Library
Date Deposited: 14 Mar 2017 03:44
Last Modified: 29 Oct 2019 04:06
URI: http://repository.sb.ipb.ac.id/id/eprint/2852

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