Disclosure of Intellectual Capital from the Perspective of Non-Tax State Revenue Performance of Walisongo State Islamic University Semarang

Objective: The objective of this study is to establish 2018 the return on intellectual capital of PNBP (1) and UIN Wallison in 2018, as well as to make public the return on intellectual capital owned by UIN Wallison, based on the degree of efficiency and performance of PNBP based on data from the 2018 PNBP report. Theoretical Framework: This study combines Good Governance, Intellectual Capital, and Participatory Budgeting theories, emphasizing transparency, accountability, human/structural/relational capital, and collaborative goal-setting to optimize Non-Tax State Revenue management at UIN Wallison Semarang. Methods: This study uses a qualitative method of descriptive analysis and efficacy analysis to describe, The documentation method consists of collecting data and analyzing important observations related to the object of the research. Results and Discussion: The results of the study show that intellectual capital is good until the objectives are set and the level of efficiency is calculated, in general, it falls into the category of good and efficiency and, of course, more innovation and refinement are needed to be able to make. Research Implications: Initial conclusions are usually provisional, and can be modified if there is no solid evidence to protect them. However, in case of discrepancies in the data, the author will revise them build on the additional data obtained, and finalize again description. Originality/Value: This study contributes to the literature by investigating Intellectual Capital's role in Non-Tax State Revenue management through Participatory Budgeting, providing insights into Good Governance implementation at Indonesian Islamic universities.