PUBLIC INSTITUTION FINANCIAL GOVERNANCE TRANSFORMATION POLICY IN THE PERSPECTIVE OF PUBLIC ADMINISTRATION (STUDIES IN STATE ISLAMIC RELIGIOUS HIGHER EDUCATION INSTITUTIONS IN INDONESIA)
In facing the challenges of globalization, operational issues, quality, and relevant scientific development, State Islamic Religious Higher Education Institution are affirmed by the policy of transforming financial governance based on the Public Service Agency. The implication is that the cost of higher education services at state universities is getting higher so that it can close access for financially disadvantaged people. This study aims to examine the direction of the policy based on public administration discipline. This research is designed as library research, so the data collection employs document studies in books, reports, articles, and relevant documents. The results of this study reveal that the Public Service Agency based financial governance transformation policy in public universities is intended to provide flexibility, professionalism, and autonomy in financial management with a performance-based budgeting system. This is in line with the idea of the paradigm of public administration from the perspective of new public management, which offers ideas to improve the performance of government-owned institutions through the internalization of entrepreneurial values found in the performance of the business sector.
Financial Governance, Public Administration, State Islamic Religious Higher Education Institution, Public Service Agency