SDG 1 No Poverty SDG 2 Zero Hunger SDG 3 Good Health and Well-Being SDG 4 Quality Education SDG 5 Gender Equality SDG 6 Clean Water and Sanitation SDG 7 Affordable and Clean Energy SDG 8 Decent Work and Economic Growth SDG 9 Industry, Innovation and Infrastructure SDG 10 Reduced Inequalities SDG 11 Sustainable Cities and Communities SDG 12 Responsible Consumption and Production SDG 13 Climate Action SDG 14 Life Below Water SDG 15 Life on Land SDG 16 Peace, Justice and Strong Institutions SDG 17 Partnerships for the Goals

SDG 8.3.1 Expenditure per Employee

Universitas Islam Internasional Indonesia

In 2025 the eligible expenditure of Universitas Islam Internasional Indonesia (UIII) was IDR 146,448,943,632. With 169 employees, all employed full time, expenditure per employee was IDR 866,561,797 (Table 1). Eligible expenditure comprises staff costs and other operating expenses in the Financial Statements for the year ended 31 December 2025; depreciation and amortisation, finance costs, capital expenditure and spending on new buildings are excluded.

Table 1. Expenditure per employee, 2025.

IndicatorValue
8.3.1 University expenditure (eligible), 2025IDR 146,448,943,632
8.3.1 Number of employees, December 2025169
Expenditure per employee per yearIDR 866,561,797

1. Calculation of Eligible Expenditure

Eligible expenditure is the sum of unrestricted operating expenses, restricted operating expenses and other non-financial operating expenses, divided by the number of employees (Table 2).

Table 2. Calculation of eligible expenditure per employee, 2025.

Calculation itemAmount (IDR)
Unrestricted operating expenses143,154,720,428
Restricted operating expenses3,254,915,459
Other non-financial operating expenses39,307,745
Total eligible expenditure146,448,943,632
Number of employees169
Expenditure per employee per yearIDR 866,561,797

2. Expense Classification

Staff costs of IDR 61,931,995,999 comprise salaries and allowances (IDR 50,481,797,616), outsourced services (IDR 9,705,668,124) and post-employment benefits (IDR 1,744,530,259). All other operating expenses, including professional services, scholarships, utilities and maintenance, are classified as other operating expenses. No separate restructuring cost was recorded in 2025 (Table 3).

Table 3. Classification of eligible expenditure, 2025.

CategoryAmount (IDR)Treatment
Staff costs61,931,995,999Included
Fundamental restructuring costs0None recorded
Other operating expenses84,516,947,633Included
Total eligible expenditure146,448,943,632Included

3. Operating Expenses

Table 4 lists the unrestricted operating expenses and Table 5 the restricted operating expenses recorded in the 2025 financial statements.

Table 4. Unrestricted operating expenses, 2025.

Expense lineAmount (IDR)
Employee salaries and allowances50,481,797,616
Scholarships47,574,276,652
Outsourced services9,705,668,124
Professional services5,410,645,410
Meetings4,747,476,567
Electricity, water, and telephone3,901,739,592
Faculty and student research2,776,965,189
University institutional expenses2,378,427,983
Entertainment1,754,520,205
Post-employment benefits1,744,530,259
Taxes1,631,834,343
Software subscriptions1,598,550,713
Vehicle rental1,453,619,450
Domestic official travel1,241,303,292
Global access subscriptions1,029,146,836
Transportation938,253,645
Building and premises maintenance780,771,542
Office consumables606,109,184
Advertising and promotion598,671,141
Community engagement481,253,001
Equipment and machinery maintenance408,267,596
Other maintenance390,408,471
Student affairs358,812,457
Other consumables356,628,990
Competency development316,141,584
Household consumables211,632,949
Other rentals154,947,838
Overseas official travel53,571,049
Employee administration/affairs27,630,000
Cooperation11,475,000
Building and room rental6,150,000
Cost of goods sold – gas12,810,000
Cost of goods sold – mineral water10,683,750
Total unrestricted operating expenses143,154,720,428

Table 5. Restricted operating expenses, 2025.

Expense lineAmount (IDR)
Scholarships2,697,915,459
Faculty and student research367,000,000
Impairment loss on receivables152,000,000
Student affairs38,000,000
Total restricted operating expenses3,254,915,459

4. Other Expenses and Exclusions

Other expenses in the financial statements total IDR 94,019,901: non-financial items of IDR 39,307,745, which are included, and bank administration fees of IDR 54,712,156, which are treated as finance costs and excluded. Depreciation and amortisation of IDR 16,898,858,067 are excluded as non-cash items. Routine building maintenance and room rental remain in operating expenses, and no capital expenditure or spending on new buildings is included (Table 6).

Table 6. Other expenses and exclusions, 2025.

Expense lineAmount (IDR)Treatment
Academic association membership subscriptions5,125,379Included
University land security34,107,366Included
Laundry costs – business unit75,000Included
Total other non-financial expenses39,307,745Included
Bank administration fees54,712,156Excluded as finance cost
Depreciation and amortisation16,898,858,067Excluded (non-cash)

SDGs Relevance: Decent Work and Economic Growth (8.3, 8.5).

5. Method

1. Expenditure: operating expense lines from UIII’s Financial Statements for the year ended 31 December 2025 (statement of activities and expense schedules).

2. Included: staff costs (salaries and allowances, outsourced services, post-employment benefits) and other operating expenses, unrestricted and restricted.

3. Excluded: depreciation and amortisation, bank administration fees as finance costs, capital expenditure and spending on new buildings.

4. Employees: 169 lecturers and administrative staff (53 lecturers and 116 administrative staff), all employed full time, according to the records of the Directorate of Organisation, Personnel and Law, December 2025.

5. Expenditure per employee = eligible expenditure ÷ number of employees, rounded to the nearest rupiah.

References

[1] Universitas Islam Internasional Indonesia. Financial Statements for the year ended 31 December 2025: statement of activities and expense schedules.

[2] Directorate of Organisation, Personnel and Law, UIII. Personnel records, December 2025.