DISCLOSURE INTELLECTUAL CAPITAL PADA PERSPEKTIF KINERJA PENERIMAAN NEGARA BUKAN PAJAK (PNBP) UNIVERSITAS ISLAM NEGERI WALISONGO SEMARANG
DOI:
https://doi.org/10.21927/ijma.2020.1(1).44-63Abstract
Penelitian ini bertujuan untuk (1) mengungkap sistem penetapan target anggaran PNBP di UIN Walisongo pada tahun 2018 dan kinerja modal intelektual yang dimiliki oleh UIN Walisongo dalam menetapkan target anggaran PNBP di tahun 2018 tersebut, serta (2) mengungkap kinerja modal intelektual yang dimiliki oleh UIN Walisongo dilihat dari realisasi dan tingkat efektivitas kinerja PNBP di UIN Walisongo dengan menggunakan data laporan PNBP tahun 2018. Penelitian ini menggunakan metode analisa deskriptif kualitatif dan analisis efektivitas yang sifatnya menggambarkan, menguraikan, dan membandingkan suatu data atau keadaan sedemikian rupa yang kemudian dapat ditarik suatu kesimpulan. Hasil penelitian menunjukan bahwa kinerja modal intelektual baik itu mulai dari penetapan target hingga realisasi serta perhitungan tingkat efektivitasnya, secara keseluruhan termasuk dalam kategori baik dan efektif, dan tentunya diperlukan inovasi dan penyempurnaan lagi agar dapat melaksanakan pengelolaan PNBP dengan kinerja yang lebih baik lagi.References
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