Transformasi Model Pendapatan Perguruan Tinggi Negeri Berbadan Hukum Menuju Peningkatan Diversifikasi Finansial
DOI:
https://doi.org/10.12928/jimp.v5i2.13589Keywords:
Pendapatan, Universitas Gadjah Mada, Transformasi modelAbstract
Pendapatan yang tidak stabil menjadi tantangan bagi perguruan tinggi dalam menjaga keberlanjutan akademik dan operasional. Ketergantungan pada Uang Kuliah Tunggal (UKT) dan Sumbangan Pembinaan Pendidikan (SPP) menjadikan universitas kurang mandiri secara finansial. Penelitian ini bertujuan menganalisis tren dan komposisi pendapatan Universitas Gadjah Mada (UGM) tahun 2022–2023 serta arah diversifikasi untuk mengurangi ketergantungan pada sumber akademik. Metode yang digunakan adalah kualitatif deskriptif dengan analisis konten terhadap Laporan Keuangan Konsolidasian UGM tahun 2022 dan 2023. Hasil menunjukkan total pendapatan 2023 mencapai Rp2,99 triliun, naik Rp82 miliar dari tahun sebelumnya. Layanan pendidikan masih menjadi sumber utama 43% dengan 79% di antaranya berasal dari UKT dan SPP. Sementara itu, pendapatan non-akademik dari entitas anak (5%), hibah (6%), dan kerja sama industri (39%) menunjukkan potensi besar untuk dikembangkan. UGM perlu memperkuat diversifikasi finansial melalui optimalisasi entitas anak seperti PT Pagilaran dan PT Gamatechno Indonesia, pengelolaan aset riset, serta kemitraan industri agar struktur pendanaan lebih mandiri, berkelanjutan, dan tidak bergantung pada mahasiswa.
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