Analysis Of Asset Management At Universitas Negeri Semarang On The Financial Performance Of Legal Entity State University (PTNBH)

This research wants to examine various factors that influence the financial management performance of Universitas Negeri Semarang (UNNES) after becoming Legal Entity State University (PTNBH). The factors studied are related to the competency of asset management human resources, asset management systems, standard operating procedures (SOP) and regulations governing asset management at UNNES. The urgency of this research is to prevent or minimize problems that can arise due to poor asset management, especially the waste of the UNNES PTNBH financial budget. In the research method, a flow diagram for this research is also presented. The data used in this research is primary data. This data is data obtained directly from respondents through distributing questionnaires to implementers of work activities within Universitas Negeri Semarang to determine the influence of the human resources competency variable for asset managers, implementation of asset management systems, and asset management regulations on financial management operations. Determination of the sample is based on what is recommended, namely, 5 – 10 times the number of research indicators. In this study there were 25 indicators, so in this study the sample used was 125 people. Based on the results of the ANOVA test, it shows that the independent variable (X), namely the competency of asset management human resources, the asset management system, and the application of asset management regulations have a significant and simultaneous or joint effect on the dependent variable (Y), namely financial management performance. This result is shown by the p value in the F Test in table 7 which is smaller than 0.05.