Through Rector Regulation No. 038 of 2024, Universitas Muhammadiyah Makassar sets out a clear policy direction for the responsible investment and utilisation of university funds and assets. The regulation emphasizes that financial resources and institutional assets should be managed not only securely and prudently, but also in ways that generate long-term economic, social, and institutional value. It frames investment as a strategic tool to support the university’s mission, strengthen governance, and promote sustainable institutional development.

The policy covers investment planning, asset utilisation, risk and feasibility assessment, reporting, monitoring, and evaluation, while also requiring attention to environmental, social, and governance considerations. It gives preference to initiatives that support education, research, community service, green infrastructure, technology, and other strategic university priorities. In this way, Universitas Muhammadiyah Makassar affirms that the management of funds and assets must be transparent, accountable, and aligned with sustainability principles. The full policy can be read at this link.