Abstract
This study aims to determine the Internal Control Unit (ICU) auditors’ under-standing in achieving Good University Governance (GUG) at Jember University (UNEJ). This study uses interpretive phenomenology. Method of data collection is conducted by interviewing the ICU auditors of UNEJ. The research findings indi-cate that the ICU auditors’ understanding in carrying out their function is com-pliant with the ICU charter. Through in-depth interview with informants, it is found noesis, in which the informants’ understanding is not only through the know-ledge and implementation of the existing rules, but also through cultural practices of "mutual support". For Jember University, the ICU plays a critical role in achiev-ing GUG by fixing the governance of the work unit related to non-academic fields that include finance, human resources, goods and services procurement, and public asset management.
Highlights
In this globalization era, public services, including educational service at higher education, have become one of the most crucial public concerns
This study aims to determine the Internal Control Unit (ICU) auditors’ understanding in achieving Good University Governance (GUG) at Jember University (UNEJ)
In her research, which examined the performance of ICU at Sebelas Maret University Surakarta (UNS), she concluded that the effectiveness, efficiency and accountability of ICU performance is good enough to monitor the fields of academic, financial, and asset and in realizing Good University Governance (GUG) in UNS
Summary
Public services, including educational service at higher education, have become one of the most crucial public concerns. Jember University (UNEJ), as an organizing institution of higher education in the Ministry of Education and Culture, determined to realize good governance It is marked with the establishment of Internal Control Unit (ICU) by the Chancellor of Jember University on May 1, 2012. In her research, which examined the performance of ICU at Sebelas Maret University Surakarta (UNS), she concluded that the effectiveness, efficiency and accountability of ICU performance is good enough to monitor the fields of academic, financial, and asset and in realizing Good University Governance (GUG) in UNS. As a newly formed unit, rationally, it should take long time for the ICU of UNEJ in carrying out its duties and responsibilities to realize the transparency, efficiency, effectiveness and accountability of the management of human resources, assets and finance in Jember University environment. Based on the above background, the question presented in this study is “How is the UNEJ ICU auditors‟ understanding of their role in realizing GUG?” The aim of this study is to assess the ICU auditors‟ understanding in realizing GUG in UNEJ environment
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