OPERATIONAL ACTIVITIES PERFORMANCE OF UIN KH ABDURRAHMAN WAHID PEKALONGAN POST DETERMINED AS A PUBLIC SERVICE AGENCY

Abstract

The aim of this study For analyze performance cash flow of KH Abdurrahman Wahid State Islamic University (UIN) Pekalongan after designated as a Public Service Agency (BLU). This study uses approach quantitative with analysis of secondary data obtained from the financial report of UIN KH Abdurrahman Wahid Pekalongan during period before after BLU determination . Research result show that there is change significant in the structure and cash flow , especially in operational revenue and expenditure items as well investment . This finding was expected can give input for financial management college high and government policies related to BLU. Scenario results show activity operation worth positive , activity investment worth negative , and activity financing worth negative , which describes a surplus is generated from segment operation used For pay investment capital expenditure and payments debt party third . Temporary results analysis cash growth of BLU UIN KH Abdurrahman Wahid Pekalongan in 2023 illustrates the performance good finances​ with level activity cash growth operation by 40.25%; activity cash growth investment amounting to 14.17%; and growth activity funding at 4.58%.