Readiness Analysis for Change in the Financial System of Universitas Negeri Jakarta from a Public Service Agency (BLU) to a Legal Entity State University (PTN-BH)

Abstract

The transformation of Universitas Negeri Jakarta (UNJ) from a Public Service Agency (BLU) to a Legal Entity State University (PTN-BH) necessitates fundamental changes in institutional governance and financial systems. This study aims to analyze the readiness of UNJ's financial system transition through comparative financial reporting, evaluate the adaptation of organizational structure and culture based on Good University Governance (GUG) principles, and assess financial feasibility concerning human resources and information technology. Utilizing a qualitative embedded case study design, data were collected through in-depth interviews with key informants, observations, and document analysis, followed by the Miles and Huberman interactive analysis model. The findings indicate that, macroscopically, UNJ successfully migrated to the ISAK 35 reporting standard and achieved a robust liquidity resilience. However, at the operational level, GUG implementation is hindered by a cultural lag, role ambiguity, and the absence of an internal whistleblowing system. Furthermore, significant gaps were identified in IT integration and human resource competencies, specifically regarding corporate taxation. This study recommends the establishment of a corporate accounting clinic, the development of an integrated Enterprise Resource Planning (ERP) blueprint, and the institutionalization of an independent whistleblowing system.