Pengelolaan Perguruan Tinggi Sebagai Organisasi Nirlaba

  • Nur Rulifatur Rohmah STAIDA KREMPYANG
  • Idam Mustofa


College is a non-profit organization whose ultimate goal orientation is not to earn and accumulate profits, but college is a servant and community service. Universities are classified into two parts, namely government universities and non-government (private) universities.

Strategic management of universities, both government and non-government, goes through the following stages: 1. Strategy analysis known as SWOT analysis. 2. Strategy formulation in general, unit and functional. 3. Strategy implementation. 4. Strategy evaluation.

Financial reporting Non-profit organizations are divided into two for accounting non-profit entities, regulated in PSAK No. 45 concerning the financial reporting of non-profit organizations issued by the Indonesian Institute of Accountants. Meanwhile, the government's non-profit entity accounting is guided by Law no. 17 of 2003 concerning the management of state finances, Government Regulation No. 6 of 2004, Government Accounting Standards, and of course also on SAK-PSAK No. 45.


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How to Cite
Rulifatur Rohmah, Nur, and Idam Mustofa. 2022. “Pengelolaan Perguruan Tinggi Sebagai Organisasi Nirlaba”. Intizam, Jurnal Manajemen Pendidikan Islam 5 (2), 58-67.