Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram University

The purpose of this study was to analyze the effect of good governance and financial sustainability on the performance of financial aspects at Mataram University which has been transformed into a public service agency. The sampling technique used purposive sampling method with the criteria that empl...

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Main Authors: Miftahul Mubin, Saipul Arni Muhsyaf, Endar Pituringsih
Format: Article
Language:English
Published: Mashhad: Behzad Hassannezhad Kashani 2025-03-01
Series:International Journal of Management, Accounting and Economics
Subjects:
Online Access:https://www.ijmae.com/article_215567_e80fc84e59d2af3fecee5485e6199702.pdf
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author Miftahul Mubin
Saipul Arni Muhsyaf
Endar Pituringsih
author_facet Miftahul Mubin
Saipul Arni Muhsyaf
Endar Pituringsih
author_sort Miftahul Mubin
collection DOAJ
description The purpose of this study was to analyze the effect of good governance and financial sustainability on the performance of financial aspects at Mataram University which has been transformed into a public service agency. The sampling technique used purposive sampling method with the criteria that employees who carry out accounting and finance functions with a total of 99 respondents. The data analysis method used is the PLS-SEM method with the help of the Smart PLS version 3.0 program. The results stated that partially, good governance has an effect on financial performance and financial sustainability has a positive and significant effect on financial performance. Evidenced by the significance value of good governance and financial sustainability of 0.000 less than 0.05. In addition, the R-Squares value is 0.916 which indicates that the relationship between the variables of good governance and financial sustainability on the financial performance of public service agencies is 91.6 percent. The implication of this research is that the variables in this study can be taken into consideration for stakeholders in improving performance in financial aspects. In addition, the implications of this research can also be used as material for consideration that the financial performance of an organization, especially for organizations that have become public service agencies, can be improved through aspects of good governance and financial sustainability.
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spelling doaj-art-46f86ab229964692bd6e6c5d0cea65a52025-08-20T01:57:32ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262025-03-0112339741610.5281/zenodo.15092743215567Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram UniversityMiftahul Mubin0Saipul Arni Muhsyaf1Endar Pituringsih2Department of Accounting, University of Mataram, Mataram, IndonesiaDepartment of Accounting, University of Mataram, Mataram, IndonesiaDepartment of Accounting, University of Mataram, Mataram, IndonesiaThe purpose of this study was to analyze the effect of good governance and financial sustainability on the performance of financial aspects at Mataram University which has been transformed into a public service agency. The sampling technique used purposive sampling method with the criteria that employees who carry out accounting and finance functions with a total of 99 respondents. The data analysis method used is the PLS-SEM method with the help of the Smart PLS version 3.0 program. The results stated that partially, good governance has an effect on financial performance and financial sustainability has a positive and significant effect on financial performance. Evidenced by the significance value of good governance and financial sustainability of 0.000 less than 0.05. In addition, the R-Squares value is 0.916 which indicates that the relationship between the variables of good governance and financial sustainability on the financial performance of public service agencies is 91.6 percent. The implication of this research is that the variables in this study can be taken into consideration for stakeholders in improving performance in financial aspects. In addition, the implications of this research can also be used as material for consideration that the financial performance of an organization, especially for organizations that have become public service agencies, can be improved through aspects of good governance and financial sustainability.https://www.ijmae.com/article_215567_e80fc84e59d2af3fecee5485e6199702.pdfgood governancefinancial sustainabilityfinancial aspect performance of public service agencypls-sem
spellingShingle Miftahul Mubin
Saipul Arni Muhsyaf
Endar Pituringsih
Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram University
International Journal of Management, Accounting and Economics
good governance
financial sustainability
financial aspect performance of public service agency
pls-sem
title Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram University
title_full Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram University
title_fullStr Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram University
title_full_unstemmed Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram University
title_short Good Governance and Financial Sustainability: Determinants of Financial Performance of Public Service Agency of Mataram University
title_sort good governance and financial sustainability determinants of financial performance of public service agency of mataram university
topic good governance
financial sustainability
financial aspect performance of public service agency
pls-sem
url https://www.ijmae.com/article_215567_e80fc84e59d2af3fecee5485e6199702.pdf
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AT saipularnimuhsyaf goodgovernanceandfinancialsustainabilitydeterminantsoffinancialperformanceofpublicserviceagencyofmataramuniversity
AT endarpituringsih goodgovernanceandfinancialsustainabilitydeterminantsoffinancialperformanceofpublicserviceagencyofmataramuniversity