Distribution of Income Diversification on Financial Sustainability of Indonesian Private Universities; Empirical Studies

• 영문명: Distribution of Income Diversification on Financial Sustainability of Indonesian Private Universities; Empirical Studies
• 발행기관: 한국유통과학회
• 저자명: Erna HANDAYANI Mahfud SHOLIHIN Suryo PRATOLO Alni RAHMAWATI
• 간행물 정보: 『유통과학연구(JDS)』제21권 제3호, 71~82쪽, 전체 12쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.03.30

영문 초록

Purpose: This study examines the distribution of income diversification in improving the financial sustainability of private universities amidst difficulties in operational funding during the Covid-19 pandemic with IT Capability moderation. Research design, data and methodology: Closed survey aimed at 468 financial sector leaders from 189 private universities in ten provinces in Indonesia. Results: All income diversification activity variables have a significant positive effect on financial sustainability. In the analysis of liquidity indicators, there are two activities that have a significant positive effect, namely goods and services (β=0.337) and profitable financial management (β=0.124). Furthermore, the results of the solvency indicator test obtained significant positive results in Goods and Services Activities (β=0.337), Commercial Intellectuals (β=0.161), Commercial Contracts (β=0.103), and Profitable Financial Management (β=0.147). The results of the test of higher education growth indicators on three activities have a significant positive effect, namely Goods and Services (β = 0.290), Endowments (β = 0.158), and Commercial Contracts (β = 0.134). The results of the moderation test conclude that IT Capability strengthens the effect of income diversification on financial sustainability. Conclusion: The results of the study as a recommendation for private universities in developing income diversification with information system technology-based management.

목차

1. Introduction

2. Literature Review and Hypothesis Development

3. Research Methodology

4. Result and Discussion

5. Conclusion

References

키워드

Financial sustainability Income Diversification IT Capability Higher Education Financial Sustainability Instruments Distribution