Tekanan Koersif, Mimetic, Dan Respon Atas Perubahan  Status Tata Kelola PTNBH Pada PTN X

Fathir Aulia Bufi; Suhanda Suhanda; Fauzan Misra

doi:10.31539/costing.v7i4.10456

Fathir Aulia Bufi Universitas Andalas
Suhanda Suhanda Universitas Andalas
Fauzan Misra Universitas Andalas

DOI: https://doi.org/10.31539/costing.v7i4.10456

Keywords: PTNBH, Tekanan Koersif, Tekanan Mimetic dan Respon

Abstract

There are three levels of PTN status, namely, Legal Entity PTN (PTN-BH), Public Service Agency PTN (PTN-BLU), and Work Unit PTN (PTN-Satker). The level is based on the level of autonomy in financial and resource management. The requirement for an autonomous university is to have certainty about good university governance or university governance. Governance means not only institutionally inscribed rules, but also the organization's responsiveness to whom and for what. This study analyzes why and how the implementation of governance practices in universities after the status of Legal Entity State Universities (PTNBH). Interview and observation techniques were used in this study to collect the required data. Technical thematic analysis is used to search for themes, themes that are in accordance with the research objectives. The process of adopting the idea of PTNBH in Higher Education is based on pressure, both coercive and mimetic. The low commitment of university leaders in the process of determining the idea of PTNBH resulted in a difference in understanding of the idea of PTNBH in the university environment. This reason resulted in decoupling, due to the low commitment of campus leaders in implementing policies substantially (Boxenbaum, 2017; Bromley, 2012). The existence of decoupling in the process of determining the idea of PTNBH has an impact on the ceremonial governance practices of PTNBH.

References

Ahmadi, A., & Narbuko, C. (1997). Metodologi Penelitian. Bumi Aksara.
Ashworth, R., Boyne, G., & Delbridge, R. (2009). Escape from the iron cage? Organizational change and isomorphic pressures in the public sector. Journal of Public Administration Research and Theory, 19(1), 165–187. https://doi.org/10.1093/jopart/mum038
Attride-Stirling, J. (2001). Thematic networks: an analytic tool for qualitative research. Qualitative research, 1(3), 385-405.
Bazeley, P., & Jackson, K. (2013). Qualitative Data Analysis Nvivo. Sage Publications Ltd.
Bazeley, P., & Jacson, K. (2017). Qualitative data analysus with NVivo (Jai Seaman, Ed.; Jai Seaman). The second.
Boxenbaum, E., & Jonsson, S. (2017). Isomorphism, Diffusion and Decoupling: Concept Evolution and Theoretical Challenges. The SAGE Handbook of Organizational Institutionalism (2nd Ed.), 77–101.
Braun, V., & Clarke, V. (2006). Qualitative Research in Psychology Using thematic analysis in psychology Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2).
Esterberg, K. G. (2002). Qualitative methods in social research (18 E8, Vol. 300).
Fereday, J., & Muir-Cochrane, E. (2006). Demonstrating Rigor Using Thematic Analysis: A Hybrid Approach of Inductive and Deductive Coding and Theme Development. International Journal of Qualitative Methods, 5(1). https://doi.org/10.1177/160940690600500107
Han, J., & Koo, J. (2010). Institutional Isomorphism and Decoupling among Korean Firms : Adoption of Performance Compensation System. Korean Journal of Sociology, 44(3).
Holloway, I., & Todres, L. (2003). The Status of Method: Flexibility, Consistency and Coherence. Qualitative Research, 3(3). https://doi.org/10.1177/1468794103033004
Khubiyati, Ani dan Johan Arifin. 2016. Analisis Pengaruh Faktor Institusional Terhadap Minat Adopsi. Sistem Informasi Akuntansi Daerah. Simposium Nasional Akuntansi XIX, Lampung.
Kim, T. (2008). Changing University Governance and Management in the U.K and Elsewhere Under Market Conditions : Issues of Quality Assurance and Accountability. Intelektine Ekonomika Intellectual Economics, 2(4), 35–42.
Lincoln, & Guba. (1985). Qualitative Research. Singapore. Mc. Graw Hill Book .
MacLean, T. L., & Behnam, M. (2010). The dangers of decoupling: The relationship between compliance programs, legitimacy perceptions, and institutionalized misconduct. Academy of Management Journal, 53(6). https://doi.org/10.5465/amj.2010.57319198
Majelis Permusyawaratan Rakyat Republik Indonesia. (1998). Ketetapan Majelis Permusyawaratan Rakyat Republikindonesia Nomor Xi/MPR/1998 Tentang Penyelenggara Negara Yang Bersih Dan Bebas Korupsi, Kolusi, Dan Nepotisme.
Peraturan Pemerintah Republik Indonesia Nomor 96 Tahun 2012. www.djpp.depkumham.go.id
Meyer, J. W. , & R. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363.
Neuman, W. L. (2003). Social Research Methods: Qualitative and quantitative approaches. Allyn and Bacon.
Oliver, C. (1991). Strategic Responses to Institutional Processes. The Academy of Management Review, 16(1). https://doi.org/10.2307/258610
Peraturan Pemerintah. (2021). Peraturan Pemerintah (PP) Nomor 95 Tahun 2021 tentang Perguruan Tinggi Negeri Badan Hukum Universitas X.
Peraturan Presiden Republik Indonesia. (1999). Undang Undang Republik Indonesia Nomor 28 Tahun 1999.
Robertson, S., Sheikh, K., & Moore, A. (2010). Embodied masculinities in the context of cardiac rehabilitation. Sociology of Health and Illness, 32(5). https://doi.org/10.1111/j.1467-9566.2010.01249.x
Sudjana, Nana, & Ibrahim. (1989). Penelitian Kualitatif dan Kuantitatif. Sinar Baru.
Widyaningsih, A. (2020). Model Penilaian Implementasi Tata Kelola Perguruan Tinggi.
Wijaya, T. (2018). Manajemen Kualitas Jasa (2nd ed.). PT. Indeks.
Yin, R. K. (2014). Studi Kasus Desain & Metode. Rajawali Pers.
Zuldafrial. (2012). Penelitian Kualitatif. Yuma Pustaka.