Journal of Management Information and Decision Sciences (Print ISSN: 1524-7252; Online ISSN: 1532-5806)

Abstract

The Implementation of Performance Audit Tutorials at Universitas Terbuka Using the Democratic-Enough Governance Framework

Author(s): Susanti, Mani Festati Broto

 This study uses a democratic enough governance framework to analyze and develop interventions for implementing performance audit tutorials in the Public Administration Doctoral Program (DAP) at Universitas Terbuka. The framework aligns with the content, context, and quality dimensions (Cheema, 2005) of the good enough governance approach (Grindle, 2011). This study applied the post-positivist paradigm, with data collection techniques comprising interviews and secondary data. Subsequently, the results indicated a gap between stakeholder expectations and the implementation of audit governance tutorials. Various interventions to improve governance were built at Universitas Terbuka (UT) through a circular process to create a more effective, participatory, responsive, and sustainable performance audit process. Hence, this study suggests the development of an appropriate democratic governance framework in the education sector to enhance participation in achieving competency standards for study programs.

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