Kinerja Keuangan Badan Layanan Umum Bidang Pendidikan Sebelum dan Saat Pandemi Covid-19

Abstract

The purpose of this study was to analyze the financial performance of the Public Service Agency for Education before and during the COVID-19 pandemic in 2019-2020 with the object of research being the Universitas Negeri Malang. This research is a comparative descriptive research. The data source used is secondary data in the form of financial statements for 2019 and 2020 which have been reviewed by the Internal Audit Unit and have been audited by an external auditor. The data analysis method uses financial ratios and paired sample t-test to answer the hypothesis. Assessment of financial performance is based on the Regulation of the Director General of Treasury of the Ministry of Finance Number PER-32/PB/2014 concerning Guidelines for Performance Assessment of Public Service Agencies in the Education Sector using financial ratios with scoring. The total financial ratio score in 2019 or before the Covid-19 pandemic was 13.35 while the total financial ratio score in 2020 or during the Covid-19 pandemic was 11.50. With a maximum score of financial performance aspect of financial ratios based on the Regulation of the Director General of Treasury of the Ministry of Finance Number PER-32/PB/2014 of 19.5 indicates that the financial performance of Universitas Negeri Malang is still in the good category. The results showed that there was no effect of the Covid-19 pandemic on the financial performance of the Universitas Negeri Malang in 2020.