Strengthening Income Diversification as a Strategy for Financial Sustainability of State Islamic Higher Education Institutions with Public Service Agency Status (Case Study)
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This study aims to analyze income diversification strategies at State Islamic Higher Education Institutions with Public Service Agency status (PTKIN-BLU) to strengthen financial sustainability and reduce dependence on Single Tuition Fees (UKT). The study employs a qualitative approach using a single-case study method supported by descriptive financial analysis. Data were collected through in-depth interviews, document analysis, and limited observation. The findings show that PTKIN-BLU revenue remains dominated by UKT, while non-UKT revenue has not yet developed into a productive, recurring, and strategic funding source. Non-UKT revenue should be classified into productive-strategic, passive, incidental or corrective, and new diversification opportunities. The recommended strategies include professionalizing the Business Development Center, optimizing institutional assets, strengthening academic and professional services, developing halal-related services, digitalizing revenue management, and implementing risk-based supervision. Theoretically, this study extends the understanding of income diversification by emphasizing the quality, productivity, and recurrence of non-UKT revenue sources. Practically, the findings provide a basis for PTKIN-BLU leaders to develop a revenue portfolio, strengthen business-unit governance, establish potential-based revenue targets, and expand alternative revenue sources without shifting the institution's public-service function and Islamic identity.
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This study aims to analyze income diversification strategies at State Islamic Higher Education Institutions with Public Service Agency status (PTKIN-BLU) to strengthen financial sustainability and reduce dependence on Single Tuition Fees (UKT). The study employs a qualitative approach using a single-case study method supported by descriptive financial analysis. Data were collected through in-depth interviews, document analysis, and limited observation.
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1. Record Information
| Record Field | Official Record Value |
|---|---|
| ASIA Index Record ID | ASIA-2026-875248 |
| Index Status | VERIFIED & INDEXED |
| Record Type | Scholarly Article |
| Publication Origin | APASIFIC Scholarly Ecosystem |
| Date Submit | 13 Agustus 2026 |
| Date Published | 22 Agustus 2026 |
| Record Version | 1.0 (Canonical Release) |
2. Article Identification
| Field | Details |
|---|---|
| Article Title | Strengthening Income Diversification as a Strategy for Financial Sustainability of State Islamic Higher Education Institutions with Public Service Agency Status (Case Study) |
| DOI | 10.5281/zenodo.22051570 |
| Publication Venue / Journal | AJAF - Akuntansi, Audit & Perpajakan |
| ISSN / eISSN | Dalam Antrean |
| Subject Category | Accounting, Auditing & Taxation |
| Document Type / Language | Research Article · English |
3. Author & Research Identity
| Identity Element | Verification Details |
|---|---|
| Authors | ISTIQAMAH MAGGU, S.E, Jamaluddin Majid, Andi Wawo |
| ORCID Registry | ✓ Linked / Verified System ID |
| Affiliations | Universitas Islam Negeri Alauddin, Makassar, Indonesia |
| Author Identity Status | ✓ Verified & Provenance Resolved |
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| Source / Infrastructure | Status | Record / Evidence |
|---|---|---|
APASIFIC(30/30 pts) | ✓ Origin Verified | Internal Publication Record |
DOI / Zenodo(25/25 pts) | ✓ Verified | 10.5281/zenodo.22051570 |
Zenodo(15/15 pts) | ✓ Linked | Zenodo ID: 0 |
OpenAIRE(15/15 pts) | ✓ Discovered | European Research Graph Record |
ORCID(0/10 pts) | Linked | Author Research Identity |
Google Scholar(5/5 pts) | ✓ Discoverable | Scholarly Discovery & Citation Observation |
5. ASIA Article Metrics (Individual)
| Article Metric | Value |
|---|---|
| Total CitationsNon-Self: 0 · Author Self: 0 · Journal Self: 0 | 0 |
| ASIA Article Score (AAS) | 72 |
| Citation Velocity | 1.2 / Year |
| Citation Network Status | Verified Citation Graph |
| Scholarly Chain Score | 90 / 100 |
| Metric Status | ACTIVE |
6. Journal-Level ASIA Metrics
| Journal Metric | Value |
|---|---|
| ASIA Citation Score (ACS)Corpus Network Density: 0.0158 | 7.8 |
| ASIA Scholarly Rank (ASR)Prestige-weighted Network Metric | 1.65 |
| ASIA Impact Factor (AIF) | 2.3 |
| ASIA Percentile | 88th Percentile |
| ASIA Metric Quartile | AM-Q1 |
| Category Rank | 9 / 100 |
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DOI
https://doi.org/10.5281/zenodo.22051570
VOL 1
EDISI 9
AUG
2026
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Istiqamah Maggu, Jamaluddin Majid, Andi Wawo. (22 A). Strengthening Income Diversification as a Strategy for Financial Sustainability of State Islamic Higher Education Institutions with Public Service Agency Status (Case Study). AJAF - Akuntansi, Audit & Perpajakan, 1(9). https://doi.org/10.5281/zenodo.22051570
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