Dewi Setyasari, S. 2026. 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. JURNAL ILMIAH GEMA PERENCANA. 5, 1 (Aug. 2026), 765–794. DOI:https://doi.org/10.61860/jigp.v5i1.410.