Utilization of Land Assets as a Source of Income for State Universities with Legal Entities (PTN-BH)

The objective of this research is to gain a greater understanding of the reasons why land assets owned by State universities with legal entities (PTN-BH) still are considered State property (BMN) under the Ministry of Higher Education, Science, and Technology (Kemdiktisaintek). This is despite the fact that PTN-BH are granted broader financial management autonomy.  PTN-BH have the ability to manage their own universities, which include both academic and non-academic components, as they serve as points of implementation for the Tridharma of Higher Education. PTN-BH is a intriguing subject to investigate because the designation of legal entity status to universities grants specific powers to those considered PTN-BH. Article 65 of Law No.12 of 2012 regarding Higher Education describes that autonomy for educational institutions can be selectively granted based on the performance evaluations conducted by the Minister to PTNs in accordance with the Public Service Agency's financial management pattern or by creating PTN-BH to produce superior higher education. However, PTN-BH autonomy is not functioning optimally, as land assets remain as BMN under Kemdiktisaintek.