INTEGRATING MANAGEMENT CONTROL SYSTEMS AND ASWAJA CULTURE IN NAHDLATUL ULAMA HIGHER EDUCATION GOVERNANCE
Abstract
This study aims to analyze the implementation of the Management Accounting Control System (MACS) using the Levers of Control (LoC) framework, integrated with the Ahlussunnah wal Jama'ah (Aswaja) culture, in realizing good university governance (GUG) at Nahdlatul Ulama University Sidoarjo (UNUSIDA), using a qualitative case study approach. Data were collected through interviews with four levels of management the Rector’s Office, Deans, Heads of Study Programs, and Heads of Technical Implementation Units (UPT) and supported by an analysis of institutional documents. The results indicate that the implementation of the control system at UNUSIDA does not operate in a mechanistic, bureaucratic manner but is instead dominated by theological and cultural forces. Belief systems based on the values of tawasuth, tasamuh, and the “Kyai-Santri” exemplary approach have proven highly effective in fostering commitment. Although there are administrative tensions within the diagnostic control system related to accreditation form targets and financial bureaucracy which create bottlenecks for innovation the potential for organizational behavioral dysfunction has been successfully mitigated. The conclusion of this study is that the harmonization between the rationality of the LoC instruments and the Aswaja culture through the Dean’s role as a stabilizing force guided by the principle of tawazun, as well as interactive controls based on deliberation and verification (tabayyun) is capable of mitigating structural conflicts. The integration of these cultural values gives rise to collective accountability (Mas’uliyyah Jama’iyyah), which makes a tangible contribution to the realization of adaptive, humanistic, and dignified institutional governance.
Keywords:
Management Accounting Control System Levers of Control Aswaja Culture Good University GovernanceReferences
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