YOGYAKARTA - Seven former Universities of State Owned Legal Entity (PT BHMN), namely UGM, UI, ITB, IPB, USU, UPI, Airlangga University, that are preparing for financial management of Public Service Agency (BLU) are expected to apply productivity, efficiency and effectiveness in public services by relying on performance-based budgeting. This refers to the Government Regulation No. 66 of 2010 on the Management and Operation of Education.
This matter emerged in a workshop entitled Preparation for Management of Public Service Agency of UGM in BRI Auditorium of UGM Faculty of Economics and Business, Thursday (17/11). Speaking at the workshop were representatives of Directorate of Financial Management (PPK) - BLU, Ministry of Finance, Langgeng Suwito, SE, M. Com., and Catur Ariyanto Widodo, SE., Professor from Diponegoro University, Prof. Drs. M. Nasir, M.Sc., Ak., Ph.D., Assistant to Rector for general administrative affairs from Semarang State University, Drs. Wahyono, M.M.
In the discussion hosted by Drs. Haryono, M. Com, Ak., Director of UGM Finance, Catur Ariyanto Widodo, SE., said that BLU universities are not allowed to become profit-oriented because they are not corporations. "However, they are managed autonomously by principles of efficiency and productivity like that in corporations. BLU revenues can be used directly and not being made a subject for tax," he said.
In connection with the establishment of former BHMN institutions as government agency that would be BLU in full, the adjustment of PPK-BLU application will be completed no later than 31 December 2012.
Meanwhile, Drs.Wahyono, MM had a different opinion, the experience of his university (Unnes) in applying PK BLU brings ease of financial management, but not followed by the change in the mindset of most of its human resources. With the BLU concept, the income can be used directly. Furthermore, the ending cash balance is no longer paid to the State Treasury and be treated as the beginning cash balance to be used to finance activities at the beginning of the year. Before becoming a BLU, said Wahyono, Unnes had the difficulty in conducting activities at the beginning of the fiscal year because of the bureaucratic management that requires the money to be deposited to the State Treasury as State Revenue (PNPB). "For State Universities, the BLU is a breath of fresh air, but for BHMN Universities, I think it will be otherwise," he added.