FINANCIAL MANAGEMENT PERFORMANCE ANALYSIS PRIVATE UNIVERSITIES

Authors

  • Theresia Novie Retno Susanty Master's Program in Accounting Muhammadiyah University of Surakarta, Indonesia
  • Rina Trisnawati Master's Program in Accounting Muhammadiyah University of Surakarta, Indonesia
  • Noer Sasongko Master's Program in Accounting Muhammadiyah University of Surakarta, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v8i3.14358

Abstract

This study aims to evaluate the performance of financial management in private universities, involving analysis of various aspects of financial management including planning, budgeting, control, and financial reporting. The population in this study consists of private universities in Central Java with campus characteristics willing to participate as research subjects. The sample size is 150 respondents who meet the criteria for the study sample. Sampling technique used is purposive sampling method. The research method employed is a questionnaire with respondents meeting specific criteria: minimum one-year work experience, understanding of financial management in universities, and willingness to participate in the study. Data analysis method used is multiple linear regression analysis with SPSS version 25. The results indicate that Human Resources do not affect Financial Management Performance, Facilities and Infrastructure affect Financial Management Performance, Utilization of Information Technology affects Financial Management Performance, Budgeting System does not affect Financial Management Performance, Regulations affect Financial Management Performance, Level of Training affects Financial Management Performance, and Internal Audit affects Financial Management Performance. Keywords: Human Resources, Facilities and Infrastructure, Utilization of Information Technology, Budgeting System, Regulations, Level of Training, Internal Audit, and Financial Management Performance

References

Aldino, H. P., & Septiano, R. (2021). Pengaruh Penggunaan Sistem Informasi Akuntansi, Teknologi Informasi, Pengendalian Internal Dan Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan. Jurnal Menara Ekonomi : Penelitian Dan Kajian Ilmiah Bidang Ekonomi, 7(2), 50–62. https://doi.org/10.31869/me.v7i2.2865

Andari, A. T., Setianingsih, N. A., & Aalin, E. R. (2022). Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM. Owner, 6(4), 3680–3689. https://doi.org/10.33395/owner.v6i4.1109

Anthony, C. A. F., Lumban Gaol, W. N. A., Purba, H. N. N., Raudina, H. C., & Maulana, A. (2023). Peranan Audit Internal dalam Pengendalian Fraud di Era Digital. Accounting Student Research Journal, 2(1), 31–45. https://doi.org/10.62108/asrj.v2i1.5332

Astuti, A. K., Hardiyanto, P., & Putra, A. S. B. (2023). Perceived Organizational Support as a moderating variable on influence Well-being towards Work Engagement. International Journal of Economics (IJEC), 2(2), 739–746.

Astuti, A. K., Putra, A. S. B., & Hardiyanto, P. (2024). Analysis of Factors Forming Work-Life Balance in Hotel Employees in the Special Regional Province of Yogyakarta. International Journal of Management Science and Application, 3(1), 43–56.

Binawati, E., & Nindyaningsih, C. T. (2022). Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Optimal, 19(1), 19-39.

Cahyadi, M. F., & Sujana, E. (2020). Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 136. https://doi.org/10.23887/jiah.v10i2.25919

Caroline, E., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Pengalaman Auditor, Dukungan Manajemen Dan Efektivitas Pengendalian Internal Terhadap Efektivitas Fungsi Audit Internal. Jurnal Economina, 2(6), 1487–1497. https://doi.org/10.55681/economina.v2i6.641

Darwis, H., & Meliana, M. (2020). Pengaruh Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan. Jurnal Ekonomi, Akuntansi Dan Manajemen Multiparadigma, 1(2).

Davitra Alfitriady, S., Taufik, T., & Safitri, D. (2020). THE EFFECT OF HUMAN RESOURCES QUALITY, IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL SYSTEM AND LEADERSHIP STYLE ON THE PERFORMANCE OF GOVERNMENT INSTITUTIONS (Empirical Study on OPD of Kepulauan Meranti Regency). Kewirausahaan Dan Bisnis, 212(2), 212–221.

Dhamara, R., & Fauzi, A. (2023). Efektivitas Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Kementerian Lembaga. Jurnal Akuntansi Dan Manajemen Bisnis, 3(1), 104–110. https://doi.org/10.56127/jaman.v3i1.666

Dwiyani, T., Kristantiningtyas, D., Apsari, H. L., & Putra, A. S. B. (2024). Board and Director Traits, Company Growth’s Impact on Green Accounting Policy Moderated by Media Exposure. International Journal of Economics (IJEC), 3(1), 300–309.

Haryati Djonu, J., E. H. J. FoEh, J., & Man, S. (2023). Pengaruh Sarana Kerja, Kepemimpinan dan Dukungan Manajemen terhadap Kinerja Pegawai Melalui Motivasi Kerja sebagai Variabel Mediasi (Literature Review Manajemen Sumber Daya Manusia). Jurnal Pengabdian Masyarakat Dan Penelitian Terapan, 1(1), 67–76. https://doi.org/10.38035/jpmpt.v1i1.173

Hasanuddin, H., Singgarniari, E., Faisal, F., Ritonga, A., Nasution, I., Wasesa, S., & Rahayu, S. (2023). Pengaruh Sarana Prasarana, Kualitas SDM dan Kemampuan Kerja Terhadap Kinerja Pegawai. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(2), 804–813. https://doi.org/10.47065/ekuitas.v4i2.2407

Herlina, R., Taufik, T., & Nasir, A. (2021). Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System. Journal Of Economic, Business and Accounting, 4(2), 419–433.

Husna, S. D., & Septyan, K. (2024). Peran Aktor Pengamanan Keefektian Penganggaran : 8, 697–704.

i. Purwoko, D. (2020). Pengaruh Penggunaan Teknologi Informasi, Kompetensi, Dan Penempatan Kerja Terhadap Kinerja Pegawai Pada Badan Pendapatan, Keuangan Dan Aset Daerah Kota Blitar. Otonomi, 20(1), 33–42.

Judijanto, L., Murthada, M., Putra, A. S. B., & Astuti, A. K. (2023). Synergy of Work Environment, CEO Characteristics, and MSME Performance: A Case Study in Indonesia’s Clothing Industry. International Journal of Business, Law, and Education, 4(2), 1328–1339.

Machmury, A., Jumardi, J., Salam, S., & Mustamin, A. (2021). Pengaruh kompetensi sdm, sistem informasi akuntansi, dan pemanfaatan teknologi informasi terhadap kinerja manajemen devisi keuangan perhotelan. Akuntabel, 18(2), 272–283.

Muktamar, A., Jenita, J., Munizu, M., Astuti, A. K., & Putra, A. S. B. (2023). THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, WORK MOTIVATION, AND COMPENSATION ON EMPLOYEE PERFORMANCE AND EMPLOYEE SATISFACTION. JURNAL ILMIAH EDUNOMIKA, 8(1).

NATASHA. (2013). ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN BLORA (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BLORA TAHUN 2007 - 2011.

Pusparini, Z. E., & Ali, H. (2023). IJM : Indonesian Journal of Multidisciplinary Pengaruh Pelatihan Karyawan , Gaya Kepemimpinan dan Kepuasan Kerja terhadap Kinerja Karyawan. 1, 1683–1691.

Putra, A. S. B. (2024). Work Engagement in Indonesian Small and Medium Enterprises: A Bibliometric Analysis of Emerging Research Trends. Bulletin of Counseling and Psychotherapy, 6(2). https://doi.org/10.51214/002024061011000

Putra, A. S. B., Kusumawati, E. D., & Kartikasari, D. (2024). PENGARUH PERSEPSI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP PERENCANAAN KEUANGAN: PERAN MEDIASI LITERASI KEUANGAN. PERFORMANCE: Jurnal Bisnis & Akuntansi, 14(1), 377–391.

Putra, A. S. B. P., Dewa, D. M. R. T., Al Haddar, G., Astuti, A. K., & Pepilina, D. (2023). ANALYSIS OF THE INFLUENCE OF ORGANIZATIONAL CLIMATE AND TRANSFORMATIONAL LEADERSHIP OF SCHOOL PRINCIPALS ON TEACHERS’WORK PRODUCTIVITY IN PUBLIC SCHOOLS. Community Development Journal: Jurnal Pengabdian Masyarakat, 4(5), 10512–10518.

Putra, A. S. B., & Wibowo, S. (2023). Increasing Production Efficiency in Handicraft Small Industries in West Java Through the Utilization of Technological Innovation. West Science Journal Economic and Entrepreneurship, 1(04), 145–152.

Rohmah, N., Susbiyani, A., Aspirandy, R. M., & Cahyono, D. (2021). Pengaruh Financial Knowledge, Financial Attitude Dan Internal Locus of Control Terhadap Perilaku Manajemen Keuangan. Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 11(1), 150–161. https://doi.org/10.37932/j.e.v11i1.249

Sa’diyah, D. I., & Yuhertiana, I. (2021). Pengaruh Kualitas Sumber Daya Manusia, Komitmen Organisasi, Dan Insentif Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual (Studi Pada Perangkat Daerah Kota Surabaya). Kompak: Jurnal Ilmiah …, 14(1), 126–140.

Saifudin, A., & Munari, M. (2023). Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sdm, Dan Kebijakan Pemerintah Terhadap Kinerja Keuangan. Journal of Economic, Bussines and Accounting (COSTING), 6(2), 2470–2480. https://doi.org/10.31539/costing.v6i2.5942

Saputra, F., Gustari, I., & Sihite, M. (2023). Pengaruh Budaya Perusahaan, Pendidikan Pelatihan Dan Ethos Kerja Terhadap Motivasi Karyawan Serta Implikasinya Terhadap Kinerja Karyawan Pada Karyawan OPD BNI Syariah Pusat. Jurnal Ekonomi, Manajemen, Bisnis Dan Sosial (Embiss), 3(3), 328–340.

Sari, K. A. D. P., Suryandari, N. N. A., & Putra, G. B. B. (2021). Pengaruh Pemanfaatan Teknologi, Partisipasi Pemakai, Kemampuan Teknik Pemakai, Pengalaman Kerja dan Jabatan Terhadap Efektivitas Sistem Informasi Akuntansi. Kharisma, 3(1), 1–11.

Sinen, K. (2020). Partisipasi Penganggaran Terhadap Kinerja Manajerial Dengan Keadilan Prosedural dan Goal Commitment Sebagai Variabel Moderasi. Bongaya Journal for Research in Accounting, 3(2), 31–39.

Soegoto, A. S., Putra, A. S. B., Wijiharta, W., Mahadewi, E. P., Saputro, M. E., Lusiana, H., Subagja, A. D., Al Sabet, F. B., Januarsi, Y., & Nugroho, M. (2023). MANAJEMEN STRATEGI KORPORASI.

Sulastri, T., Pulungan, D. R., Marpaung, R. J. H., Putra, A. S. B., & Astuti, A. K. (2024). Kepercayaan Sebagai Moderasi Kepemimpinan Berbudi Luhur terhadap Kesejahteraan Karyawan. Jurnal Informatika Ekonomi Bisnis, 145–148.

Utomo, D. S., Rizaldi, D., Hadi, E. N. N., Haryanto, H., & Kusnadi, K. (2022). Pelatihan Peningkatan Manajemen Keuangan dan Pembukuan Sederhana. Jurnal Peradaban Masyarakat, 2(1), 33–36. https://doi.org/10.55182/jpm.v2i1.116

Wahyuni, T., & Astuti, S. (2021). Pengaruh Audit Manjemen Sumber Daya Manusia Terhadap Kinerja Pengelola Keuangan Desa. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 3(4), 623–635. https://doi.org/10.32639/jimmba.v3i4.862

Wardani, N. D., & Silvia, D. (2021). Pengaruh Anggaran Berbasis Kinerja Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada Lembaga Penjaminan Mutu Pendidikan (LPMP) Provinsi Lampung. Jurnal Bisnis & Akuntansi Unsurya, 6(1)., 6(1).

Widodo, T., Muhammad, I., Darmayanti, R., Nursaid, N., & Amany, D. A. L. (2023). Manajemen keuangan pendidikan berbasis digital: Sebuah kajian pustaka. Indonesian Journal of Educational Management and Leadership, 1(2), 146–167. https://doi.org/10.51214/ijemal.v1i2.548

Widodo, Z. D., Cahyadiana, W., The, H. Y., Sari, A. P., Aryani, L., Djasuli, M., Hayati, I. K., Mindari, E., Juliastuti, J., Erwina, E., Putra, A. S. B., Santika, N. W. R., Cik, A., Awaludin, D. T., & Widiastuti, B. R. (2024). PERILAKU ORGANISASI (IMPLEMENTASI PERILAKU ORGANISASI BAGI AKADEMISI DAN PELAKU BISNIS). In Z. D. Widodo (Ed.), CV WIDINA MEDIA UTAMA. CV WIDINA MEDIA UTAMA.

Windapo, A. O., & Moghayedi, A. (2020). Adoption of smart technologies and circular economy performance of buildings. . . Built Environment Project and Asset Management, 10(4), 585–601.

Yassir, Mursalim, & Junaid, A. (2022). Pengaruh Akuntabilitas Keuangan, Pengawasan Keuangan dan Transparansi Anggaran terhadap Pengelolaan Keuangan. YUME : Journal of Management, 5(2), 477–494. https://doi.org/10.37531/yume.vxix.344

Zonira, R., Sari, D. P. P., & Rodiah, S. (2022). Pengaruh Audit Internal Terhadap Kepatuhan Manajemen. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 63–70. https://doi.org/10.37641/jiakes.v10i1.1195

Downloads

Published

2024-10-07

How to Cite

Retno Susanty, T. N., Trisnawati, R., & Sasongko, N. (2024). FINANCIAL MANAGEMENT PERFORMANCE ANALYSIS PRIVATE UNIVERSITIES. International Journal of Economics, Business and Accounting Research (IJEBAR), 8(3). https://doi.org/10.29040/ijebar.v8i3.14358

Issue

Vol. 8 No. 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. 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 IJEBAR. 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).