Rasionale
Standar pembiayaan pembelajaran merupakan kriteria minimal tentang komponen dan besaran biaya investasi dan biaya operasional yang disusun dalam rangka pemenuhan capaian pembelajaran lulusan.
Pihak Terkait
- Yayasan
- Pimpinan
Daftar Istilah
Dalam dokumen ini, yang dimaksud dengan:
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- Biaya Investasi Pendidikan Tinggi, adalah merupakan bagian dari biaya pendidikan tinggi untuk pengadaan sarana dan prasarana, pengembangan dosen, dan tenaga kependidikan pada pendidikan tinggi
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- Biaya Operasional Pendidikan Tinggi, adalah merupakan bagian dari biaya pendidikan tinggi yang diperlukan untuk melaksanakan kegiatan pendidikan, biaya bahan operasional pembelajaran, dan biaya operasional tidak langsung
- Otonomi Keuangan, adalah kewenagan untuk menerima, menyimpan dan menggunakan dana berada pada badan penyelenggara Sekolah Tinggi
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Standar
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Pimpinan harus memperoleh dana dari masyarakat yang bersumber dari: 1. Sumbangan Pembinaan Pendidikan (SPP) 2. Biaya Penyelenggaraan Pendidikan (BPP) 3. Biaya ujian seleksi masuk Sekolah Tinggi 4. Biaya untuk keperluan NIRM (Nomor Induk Registrasi Mahasiswa) dan biaya registrasi 5. Biaya Ujian Pengawas Mutu (UPM) 6. Biaya ujian skripsi, ujian karya tulis, seminar proposal dan hasil penelitian 7. Sumbangan dan hibah perorangan 8. Hasil kontrak kerja yang sesuai dengan peran dan fungsi lembaga pendidikan 9. Hasil penjualan produk dan jasa yang diperoleh dari penyelenggaraan pendidikan 10. Penerimaan dari masyarakat lainnya |
Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 003 ] | Pimpinan harus berusaha untuk meningkatkan penerimaan dana dari masyarakat didasarkan atas pola prinsip tidak semata-mata mencari keuntungan | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 004 ] |
Pimpinan harus mengalokasikan dana yang diperoleh dari masyarakat dengan memperhatikan cara pengalokasian yang berimbang untuk: 1. Biaya Operasional Yayasan 2. Biaya Investasi 3. Biaya Penyelenggaraan Pendidikan |
Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 005 ] | Pimpinan harus menyusun tarif dan tatacara pengelolaan dan pengalokasian dana yang diusulkan kepada Badan Pengurus Yayasan untuk mendapat pengesahan setelah melalui pertimbangan dan persetujuan Senat Sekolah Tinggi setiap tahun | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 006 ] | Pimpinan harus mengajukan rencana anggaran pendapatan dan belanja Sekolah Tinggi (RAPB) untuk disahkan menjadi Anggaran Pendapatan dan Belanja oleh Badan Pengurus Yayasan melalui pertimbangan dan persetujuan Senat Sekolah Tinggi setiap tahun | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 007 ] | Pimpinan harus mengajukan Rencana anggaran pendapatan dan belanja yang dibahas dan dievaluasi oleh Badan Pelaksana Harian Yayasan untuk selanjutnya diajukan kepada Badan Pengurus Yayasan untuk mendapatkan pengesahan setiap tahun | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , butir C.5.4.a |
| [ 008 ] | Pimpinan harus membuat dalam bentuk tertulis hasil pembahasan dan evaluasi RAPB dengan BPH sebagai bahan pertimbangan dalam pengambilan keputusan yang dibuat oleh Badan Pengurus Yayasan setiap tahun | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , butir C.5.4.a |
| [ 009 ] | Pimpinan harus melakukan rapat bersama antara Ketua senat dengan BPH dan/atau Badan Pengurus Yayasan ketika terjadi perbedaan pendapat antara Pimpinan Sekolah Tinggi dengan BPH atau Badan Pengurus Yayasan mengenai anggaran pendapatan dan belanja | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , butir C.5.4.a |
| [ 010 ] | Pimpinan harus mengajukan anggaran khusus kepada Badan Pengurus Yayasan untuk mendapat pengesahan pengalokasian dana yang diusulkan ketika dibutuhkan adanya anggaran belanja tambahan (ABT) untuk kelancaran pengelolaan pendidikan | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 011 ] | Yayasan harus menyerahkan dana kepada Pimpinan Sekolah Tinggi yang telah disetujui melalui BPH setiap awal/permulaan semester atau cara lain yang disepakati bersama | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 012 ] | Pimpinan harus membuat laporan pertanggungjawaban penggunaan dana yang diserahkan kepada Badan Pengurus Yayasan melalui BPH minimal 1 (satu) kali dalam setiap semester | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 013 ] | Yayasan harus menyusun laporan keuangan berdasarkan peraturan tata buku yang berlaku dan disampaikan kepada Badan Pendiri Yayasan pada akhir setiap semester dan akhir tahun anggaran akademik, | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 014 ] | Yayasan harus diaudit laporan keuangan oleh akuntan publik | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 015 ] | Yayasan harus memberi laporan pertanggungjawaban kepada menteri dalam hal-hal tertentu | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 49 tahun 2018 tentang Panduan Penyusunan Evaluasi Diri, Panduan Penyusunan Laporan Kinerja Perguruan Tinggi, dan Matriks Penilaian dalam Instrumen Akreditasi Perguruan Tinggi , Butir C.5.4.a |
| [ 016 ] |
Yayasan dan Pimpinan harus mencatat semua catatan keuangan sesuai aturan tata buku yang berlaku |
Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi |
| [ 017 ] | Pimpinan harus mengatur penggunaan dana yang berasal dari bantuan pemerintah kepada Sekolah Tinggi sesuai ketentuan yang berlaku | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi |
| [ 018 ] | Yayasan dan Pimpinan harus menganut asas akuntabilitas,transparansi dan auditabilitas untuk seluruh pembiayaan operasional | Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi |
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Strategi Pencapaian
- Menjalankan kerjasama yang terpadu antara Badan Pengurus Yayasan Pendidikan KHARISMA dengan Ketua dan Unsur Pimpinan STMIK KHARISMA Makassar dalam menyusun dan pelaksanaan anggaran belanja tahunan berbasis sistem informasi
- Perencanaan anggaran dengan prinsip bottom-up untuk memenuhi kebutuhan pembiayaan secara detail di tingkat operasional
- Menertibkan sistem pelaporan penggunaan anggaran
Indikator
- Terbentuknya satuan biaya operasional perguruan tinggi berdasarkan program studi setiap mahasiswa setiap tahunnya
- Tersedianya rencana anggaran pendapatan dan belanja setiap tahun akademik
- Adanya laporan penggunaan anggaran tahunan secara institusi dan pengelola program studi
Referensi
- Undang-undang Republik Indonesia nomor 12 tahun 2012 tentang Pendidikan Tinggi
- Peraturan Menteri Riset, Teknologi dan Pendidikan Tinggi nomor 62 tahun 2016 tentang Sistem Penjaminan Mutu Pendidikan Tinggi
- Peraturan Menteri Pendidikan dan Kebudayaan nomor 03 tahun 2020 tentang Standar Nasional Pendidikan Tinggi
- Peraturan Badan Akreditasi Nasional Pendidikan Tinggi nomor 3 tahun 2019 tentang Instrumen Akreditasi Perguruan Tinggi
- Keputusan Senat STMIK KHARISMA Makassar nomor 447/B/STMIK-Senat/IX/2017 tahun 2017 tentang Visi, Misi dan Tujuan STMIK KHARISMA Makassar