ASET BERWUJUD DAN KINERJA KEUANGAN UNIVERSITAS SWASTA DI KOTA PEKANBARU
Main Article Content
Abstract
The financial performance of private universities is a vital aspect in assessing the stability and operational sustainability of such higher education institutions. This study aims to analyze the relationship between tangible assets and financial performance of private universities. Tangible assets are measured using the dimensions of financial resources, physical facilities, and public facilities. While financial performance is measured using dimensions of self-financing capability, accountability, and asset management. The results showed that there is a positive relationship between tangible assets and financial performance in the context of private universities. Universities that have the availability of tangible assets that meet higher education standards tend to be able to show better financial performance. This shows the importance of tangible asset management in an effort to improve the financial performance of private universities.
Article Details
References
Akinyi, O. (2010). Influence Of Tangible And Intangible Resources On Performance In Public Secondary Schools In Bondo District. Unpublished MBA Project). University Of Nairobi ….
Badan Akreditasi Nasional Perguruan Tinggi (BAN-PT) 2012. Akreditasi Intitusi Perguruan Tinggi.
Badan Akreditasi Nasional Perguruan Tinggi (BAN-PT) 2012. Akreditasi Intitusi Perguruan Tinggi.
Barney, J. B. (2001). Resource-Based Theories Of Competitive Advantage: A Ten-Year Retrospective On The Resource-Based View. Journal Of Management, 27(6), 643–650. Https://Doi.Org/10.1177/014920630102700602
Chukwu, G. J., & Egbuhuzor, C. A. (2017). Tangible Assets And Corporate Performance: Evidence From The Manufacturing Industry In Nigeria. Research Journal Of Financial Sustainability Reporting, 2(1), 271–277.
Eksandy, Et. A. (2023). Economic Performance Of Manufacturing Companies In Indonesia: Tangible Assets, It Capabilities, And Water Accounting. 10(1), 65–78.
Eric, M. (2022). Effect Of Tangible And Intangible Assets Structure On The Performance Of High And Low Levered Quoted Manufacturing Firms In Nigera. 12–27.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed A Silver Bullet. Journal Of Marketing Theory And Practice, 19(2), 139–152. Https://Doi.Org/10.2753/MTP1069-6679190202
Jenderal, D., Tinggi, P., Umum, D., & Tinggi, O.F. (2022). Direktorat Jenderal Statistik Pendidikan Tinggi Kementerian Pendidikan dan Kebudayaan. 235–353.
Mungai, D. K., Maina, M., & Kungu, J. N. (2021). Effect Of Internal Control Systems On Financial Performance Of Public Universities In Kenya. 12(16), 80–94. Https://Doi.Org/10.7176/RJFA/12-16-09
Nwauzor, C. O. G. J. C. (2022). Tangible Assets And Firms ’ Performance : A Study Of Listed. January.
Peraturan Pemerintah No 19 tahun 2015 tentang Standar Nasional Pendidikan Indonesia.
Pratolo, S., Mukti, A. H., Widyaningsih, A., Muhammadiyah, U., Education, B., & Indonesia, U. P. (2022). Antecedents And Consequences Of Higher Education. 11(1), 349–362.
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2020). Handbook Of Market Research. In Handbook Of Market Research (Issue July). Https://Doi.Org/10.1007/978-3-319-05542-8
Sriyono, S. (2020). A Nexus Among Strategy Type, Market Orientation, Strategic Costing And Financial Sector Performance Of Private Universities In Indonesia. The Journal Of Asian Finance, Economics And Business, 7(10), 1035–1046. Https://Doi.Org/10.13106/Jafeb.2020.Vol7.N10.1035