EVALUATING THE MATURITY OF PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT FROM THE PERSPECTIVES OF ACCOUNTABILITY, GOVERNANCE, AND FINANCIAL PERFORMANCE: A CASE STUDY OF UNIVERSITAS TIDAR

Authors

  • Danar Sandi Kusuma Universitas Negeri Semarang
  • Dwi Cahyaningdyah Universitas Negeri Semarang

DOI:

https://doi.org/10.36563/3txcdw72

Keywords:

accountability, BLU, financial performance, public higher education, maturity rating

Abstract

The maturity assessment of Public Service Agencies (BLU) is an important instrument to ensure that flexibility in public financial management is balanced with accountability, governance, and service quality improvement. This article evaluates the early implementation of BLU maturity at Universitas Tidar from the perspectives of accountability, governance, and financial performance. The study employs a qualitative approach with a document-based case study design. The data sources include the Universitas Tidar Governance Pattern Document 2023-2027, Rector Regulation No. 10 of 2024, the 2025 institutional performance report, and official institutional reports on audit opinions, budget implementation performance, and BLU benchmarking. The analysis shows that Universitas Tidar has established a relatively strong foundation in the financial and governance-leadership dimensions, as indicated by unqualified audit opinions, a budget performance score of 91.08, an IKPA score of 95.45, internal BLU accounting guidelines, and integrity zone strengthening. Nevertheless, important challenges remain in cross-unit reporting integration, evidence standardization for maturity assessment, internal commitment to SAKIP implementation, budget realization alignment, and service quality measurement. The analytical mapping suggests that Universitas Tidar is positioned between the defined and predictable maturity stages. The study implies that BLU maturity in higher education is not merely a matter of compliance; it also depends on the institution’s capability to integrate accounting systems, performance culture, service innovation, and institutional learning in a continuous manner

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Author Biographies

  • Danar Sandi Kusuma, Universitas Negeri Semarang
    Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang
  • Dwi Cahyaningdyah, Universitas Negeri Semarang
    Department of Management Faculty of Economics and Business Universitas Negeri Semarang

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Published

2026-08-27

Issue

Vol. 5 No. 2 (2026): Special Issue

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Articles

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Copyright (c) 2026 Danar Sandi Kusuma, Dwi Cahyaningdyah

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EVALUATING THE MATURITY OF PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT FROM THE PERSPECTIVES OF ACCOUNTABILITY, GOVERNANCE, AND FINANCIAL PERFORMANCE: A CASE STUDY OF UNIVERSITAS TIDAR. (2026). JAT : Journal Of Accounting and Tax , 5(2), 1018-1039. https://doi.org/10.36563/3txcdw72