ANALYSIS OF THE READINESS FOR CHANGES IN THE FINANCIAL SYSTEM OF PUBLIC SERVICE AGENCY STATE UNIVERSITY (BLU) BECOME PTN LEGAL ENTITY (PTNBH) (STUDY AT UNIVERSITAS NEGERI SEMARANG. JMBI UNSRAT. 2023;10(2):1472-1485. doi:10.35794/jmbi.v10i2.49523