Evaluasi atas Fungsi Hilirisasi, Penguatan Kelembagaan, Pengadaan, dan Pengendalian Internal pada Program Dana Hibah PRIME STeP: Studi Kasus di UGM Science Techno Park Tahun 2025

Annisa Desty Vambia, Siti Muslihah, S.E., M.Sc., CFP., CMA

2026 | Tugas Akhir | D4 Akuntansi Sektor Publik

Penelitian ini mengevaluasi pelaksanaan Program Dana Hibah PRIME STeP di UGM Science Techno Park (UGM STP) tahun 2025 melalui tiga fungsi utama, yaitu hilirisasi riset dan inovasi, penguatan kelembagaan dan manajemen, serta pengadaan alat dan konsultan, beserta efektivitas pengendalian internalnya. Penelitian bertujuan menganalisis keberhasilan dan efektivitas pelaksanaan program dalam mendukung hilirisasi inovasi di UGM STP. Penelitian menggunakan pendekatan kuantitatif-kualitatif dengan desain sequential explanatory melalui wawancara, kuesioner, observasi, dokumentasi, dan analisis statistik. Evaluasi keberhasilan hilirisasi dilakukan menggunakan perhitungan success rate dan analisis chi-square, sedangkan evaluasi kualitas layanan pada fungsi penguatan kelembagaan dan manajemen menggunakan model e-ServQual melalui analisis GAP dan skor kualitas (Q). Fungsi pengadaan dievaluasi berdasarkan tujuh prinsip pengadaan publik, sementara efektivitas pengendalian internal dinilai menggunakan kerangka COSO 2013. Hasil penelitian menunjukkan bahwa fungsi hilirisasi memperoleh success rate antara 35,00% hingga 53,85%, sehingga tergolong kurang berhasil hingga cukup berhasil. Keberhasilan hilirisasi terutama dipengaruhi oleh kesiapan produk, potensi komersialisasi, TKT, dan kualitas tim. Fungsi penguatan kelembagaan dan manajemen belum sepenuhnya memenuhi harapan peserta, khususnya pada aspek efisiensi layanan dan kesesuaian program. Fungsi pengadaan tergolong sangat efektif dengan tingkat efektivitas sebesar 83,33%, meskipun aspek efisiensi masih dinilai kurang optimal. Pengendalian internal juga tergolong sangat efektif dengan persentase sebesar 97,04%, meskipun beberapa mekanisme pengendalian belum sepenuhnya terdokumentasi secara formal.

This study evaluates the implementation of the PRIME STeP Grant Program at UGM Science Techno Park (UGM STP) in 2025 through three main functions: research and innovation downstreaming, institutional and managerial strengthening, and procurement of equipment and consultants, as well as the effectiveness of internal control. The study aims to analyze the success and effectiveness of program implementation in supporting innovation downstreaming at UGM STP. A quantitative-qualitative approach (sequential explanatory) was employed using interviews, questionnaires, observation, documentation, and statistical analysis. The evaluation of downstreaming applied success rate calculations and chi-square, while the evaluation of service quality in the institutional and managerial strengthening function used the e-ServQual model through gap analysis and quality (Q) scores. The procurement function was evaluated based on seven public procurement principles, while internal control effectiveness was assessed using COSO 2013 framework. The results show that the downstreaming function achieved success rates ranging from 35.00% to 53.85%, indicating that the programs were categorized as less to moderately successful. Downstreaming success was mainly influenced by product readiness, commercialization potential, TKT, and team quality. The institutional and managerial strengthening function had not fully met participants’ expectations, particularly in terms of efficiency and program suitability. The procurement function was implemented very effectively with a score of 83.33%, although efficiency-related aspects were still considered less optimal. Internal control implementation was also categorized as very effective with a score of 97.04%, despite several control mechanisms not yet being fully formalized in written procedures and documents.

Kata Kunci : Pinjaman dan Hibah Luar Negeri (PHLN), PRIME STeP, kawasan sains dan teknologi