Maintaining the Moral Compass of State Islamic Religious Higher Education Institutions: The Policy on Allocation of Non-Tax State Revenue from Public Service Agencies as a Cross-Subsidy Instrument for the Single Tuition Fee

Silviana Dewi Setyasari

doi:10.61860/jigp.v5i1.410

Authors

Silviana Dewi Setyasari UIN Sunan Kalijaga

DOI:

https://doi.org/10.61860/jigp.v5i1.410

Keywords:

Public Service Agencies, State Islamic Religious Colleges, Single Tuition Fee, Non-Tax State Revenue, Cross-Subsidies

Abstract

This Policy Paper describes the structural transformation of the governance of State Islamic Religious Colleges (PTKIN) towards the status of Public Service Agencies (BLU), which triggers a contradiction between the demands for financial independence and the moral compass of educational service providers as bastions of social justice. The background of this study is rooted in the tendency of PTKIN BLU to take shortcuts by shifting the burden of operational costs predominantly to students through inflation of the Single Tuition Fee (UKT) rate due to the high target of Non-Tax State Revenue (PNBP) and the failure of non-academic business diversification. This study aims to analyze the impact of this commercialization, evaluate regulatory gaps, and formulate policy recommendations for the minimum allocation of PNBP for cross-subsidizing UKT for vulnerable students. The methodology used is a qualitative-prescriptive policy analysis using the William N. Dunn framework, with data collection techniques based on secondary document studies and alternative weighting through the USG scoring method and the Dunn matrix. The results of the analysis indicate that acute dependence on UKT triggers an increase in the burden of education costs for students from vulnerable economic groups. This study concludes that the financial performance aspect indicators for PTKIN BLU currently do not present indicators of social protection aspects. Therefore, it is recommended that the Minister of Religious Affairs issue a Ministerial Regulation (PMA) making the minimum allocation of BLU PNBP asymmetric for cross-subsidies, supported by the integration of Islamic philanthropy data and the formation of a verification team.

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