INTEGRATING MANAGEMENT CONTROL SYSTEMS AND ASWAJA CULTURE IN NAHDLATUL ULAMA HIGHER EDUCATION GOVERNANCE
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Abstract
This study examines the integration of the Management Accounting Control System (MACS) using the Levers of Control (LoC) framework with Aswaja cultural values in realizing good university governance at Nahdlatul Ulama University Sidoarjo. Employing a qualitative case study approach, data were collected through in-depth interviews with four levels of management and supported by institutional document analysis. The findings reveal that the implementation of the control system at UNUSIDA is not driven mechanistically by bureaucratic mechanisms but is dynamically governed by theological and cultural forces. Belief systems rooted in Aswaja values, particularly tawasuth (moderation), tasamuh (tolerance), and the "Kyai-Santri" exemplary approach, have proven highly effective in fostering organizational commitment and collegial trust. However, administrative tensions persist within the diagnostic control system, where accreditation targets and financial bureaucracy create bottlenecks that hinder innovation at the operational level. Despite these challenges, the potential for dysfunctional behavior has been successfully mitigated through the optimization of collaborative levers. The Dean serves as an organizational buffer by applying tawazun (balance) to negotiate targets based on actual capacity, while interactive controls based on deliberation and tabayyun (clarification) prevent hierarchical conflicts. The harmonization between LoC instruments and Aswaja culture has produced Mas'uliyyah Jama'iyyah (collective accountability), enabling adaptive, humanistic, and dignified governance. This study contributes to the management accounting literature by demonstrating how cultural and religious values can serve as a benchmark for implementing MACS in a way that is both technically effective and culturally appropriate, offering a strategic framework for higher education institutions with strong religious identities.
Keywords:
Management Accounting Control System Levers of Control Aswaja Culture Good University GovernanceReferences
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