DEVELOPING THE MODEL OF ASSISTANCE, MONITORING AND EVALUATION TO IMPLEMENT LEADER COMMITMENT IN RE-FUNCTIONING OF HIGHER

EDUCATION INTERNAL AUDIT IN MALUKU PJAEE, 17 (4) (2020)

DEVELOPING THE MODEL OF ASSISTANCE, MONITORING AND

EVALUATION TO IMPLEMENT LEADER COMMITMENT IN RE-
FUNCTIONING OF HIGHER EDUCATION INTERNAL AUDIT IN MALUKU

Dwi Hariyanti1, Jaelani La Masidonda2

1
Department of Accounting, Ambon State Polytechnic
2
Department of Management, Darussalam University of Ambon

Dwi Hariyanti, Jaelani La Masidonda. Developing The Model Of Assistance, Monitoring

And Evaluation To Implement Leader Commitment In Re-Functioning Of Higher
Education Internal Audit In Maluku-- Palarch’s Journal Of Archaeology Of
Egypt/Egyptology 17(4), 968-975. ISSN 1567-214x

Keywords: Monitoring, Evaluation, Logic Model, Audit

ABSTRACT
This paper aims to build a monitoring and evaluation model to implement the leaders and
managers commitment of tertiary institutions and government represented by LLDIKTI to
increase the role of quality assurance audits. This is a qualitative research with a critical
approach. The data is qualitative in primary form that comes from interviews, documentation and
secondary data. Research informants are university leaders, managers (foundations) and leaders
of LLDIKTI as well as quality assurance implementers.

The research results found that all leaders have commitment to active in encouraging the higher
education role in quality assurance, monitoring and evaluation model with creating the concept
of Logic Model theory. The leaders realize and executing the commitment to encourage the
improvement of higher education quality. Therefore, tertiary education institutions in Maluku
region have increased the education quality. It was proved by more accreditation for institutions
and study programs accredited.

INTRODUCTION
This is a follow-up research of Hariyanti (2019) research that build a socialization
model of diffusion-based innovation on priority map of leadership commitment to
support the performance of internal audit at public and private universities in
Maluku Province. Internal audit performance is strongly supported by many
factors; this is consistent to opinion of Blackmore and Jacquelinegara (2004) and
Al-Twaijry et al. (2003)

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EDUCATION INTERNAL AUDIT IN MALUKU PJAEE, 17 (4) (2020)

The factors to support the performance of a PT's internal audit are the
commitment of higher education leaders, rectors / directors and foundations, that
very much needed to implement internal audits at universities (Hariyanti, 2018).
The leadership commitment factors consist of three elements, namely financial
support, infrastructure and regulations. The three elements are based on priority
scale. Based on these results, researcher can build a model to convey or socialize
to higher education leadership. This is designed by researchers with aim to
increase the value of internal audit, especially the Internal Quality Assurance Unit
(SPMI) in Higher Education. The leaders should aware of education quality
through SPMI internal audit. This research builds a defuse-based socialization
model, but the implementation should be guarded through mentoring, monitoring
and evaluation. Therefore, authors continue this research to build a mentoring,
monitoring and evaluation model to implement the leadership's commitment to re-
functioning the internal audit of Higher Education in Maluku region.

Theoretical basis

The monitoring word is very familiar to many people. The monitoring is defined
as a process to monitor the implementation of policies and the outcomes
(Hogwood and Gunn, 1989). This was consistent with opinion of William N.
Dunn (1994) that monitoring has several objectives, including: Compliance,
Auditing, Accounting and Explanation.

Hornby and Parnwell (in Mardikanto, 2009) explained that evaluation was an
action of decision making to assess an object, state, event or activity. Soumelis
(1983) also defined evaluation as a decision-making process through comparison
the results of observations on an object. Seepersad and Henderson (1984) define
evaluation as a systematic activity to measure and assess an object based on
existing guidelines.

Sutjipta (2009) stated five characteristics in evaluation. First was quality. It was
about whether the program was good or not, quality of program content, activities
of educators, media used and appearance of program implementers. Second was
suitability. It related with meeting the needs and expectations. The program does
should not difficult or burdensome for community for the technical, social and
economic level of community. Third was effectiveness. It related with how far the
goal was are achieved. Forth was efficiency. It related with proper use of
resources. Fifth was utility. It related to usefulness for community who involved
in program.

METHODOLOGY
This research was qualitative type. The justification to choose the qualitative type
was the researcher want to provide an accurate description of a particular
individual or group with conditions and symptoms or what is experienced by
research subject. This refers to opinion of Koentjaraningrat (1993) and Moleong
(2007) that qualitative type research type can provide an accurate description of a

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EDUCATION INTERNAL AUDIT IN MALUKU PJAEE, 17 (4) (2020)

particular individual or group with conditions and symptoms experienced by

research object as behavior, perception, motivation, actions and others.

The paradigm type was critical. The reason was the research was not sufficient to
only interpret the meaning behind object research action, but researchers also
criticize and provide solutions to the problems. This was consistent with Baran
and Davis (2010). This research was conducted at State and Private Universities
in Maluku Province. The research informants were the Rector / Director of
Polytechnic, Chair of Foundation in Maluku Region, and Head of SPMI in
Maluku. The samples were selected by purposive sample method. Purposive
Sample was a technique to determine the samples or informants with certain
considerations (Sugiyono, 2012: 85). The consideration was the informants really
know exactly and have been directly involved for at least 2 years in quality
assurance issues in higher education.

The data was qualitative. The data types used in the research were primary and
secondary data. Primary data was collected from interviews in form of verbal or
spoken words, gestures or behavior of reliable object, namely informants
regarding the studied variables or data obtained from informants directly.
Secondary data was to support primary data that collected from observations,
literature studies, and also documents such as archives, agendas, tables, notes,
photos and others.

The data collection method in this study refers to opinion of Sugiyono (2012:
402) that there were four types of data collection techniques, namely observation,
interview, documentation and combination / triangulation. This study used the
four methods.

This study refers to opinion of Miles and Hubberman (1992) statement that there
was several stages data analysis. Data reduction was the process done by grouping
topics according to research problem. After that, researchers searched for themes
and patterns formed. These results provide a clear and patterned picture. Data
exposure was the process of presenting data. Conclusion was the last step.

RESULTS AND DISCUSSION

Previous research recommends researchers to make quality assurance from
various parties, namely LLDIKTI, foundations, Higher Education Leaders and
Regional Government, represented by BAPEDA Maluku Province. Based on
these recommendations, researchers tries to evaluate and monitor the
commitments that are built together. The researchers are in evaluation process
starting from inputs, processes or activities, outputs, outcomes and impacts. Based
on these stages, researcher begins with the stages below.

Based on recommendations, there are resources that could be involved to improve

the quality of higher education, namely from local government elements,
universities consisting of head of foundation as the manager of university and

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EDUCATION INTERNAL AUDIT IN MALUKU PJAEE, 17 (4) (2020)

Rector / Director, and from LLDIKTI Region XII. These resources should go
hand in hand in developing the quality of higher education. Speaking of input
based on Logic Model theory, it is the resource used to produce output. It was
recommended to make changes at the tertiary education resources consisting of
foundation head as the manager of tertiary institution and rector and LLDIKTI.
Each elements have plays its role, namely in accordance with commitment when
signing the recommendation. The recommendations are as follows:

"Realizing the commitment of higher education leaders in form of regulatory

support, infrastructure and finance in order to encourage the optimization of
quality assurance in higher education".

This commitment has been running where higher education leaders have provided
regulatory support and so on, so that universities have an operational standard
(SOP) consisting of 24 standards. The regulations and commitment of higher
education leaders in Maluku can create a standard on quality assurance in 2019. In
addition to remodeling, there are also recommendations that were signed by
foundation as the manager of higher education, namely:

"Realizing the commitment of higher education management (foundations) in

form of regulatory support, infrastructure and finance in order to encourage the
optimization of quality assurance in higher education".

Foundations as higher education managers have supported regulations and finance

to optimize quality assurance in tertiary institutions. It can be seen that number of
foundations that have pushed to do this commitment is approximately 16
universities. They were successful and having high awareness about the education
quality. This is shown by accreditation results increase of 16 universities from
those not accredited to become accredited either Good (B) or Sufficient (C).
Apart from these two commitments, there are commitments as follows:

"Realizing the commitment of higher education quality assurance elements in

carrying out its role as the spearhead element of higher education quality".

The quality assurance implementer has high enthusiasm after receiving support
from Chancellor / Director of Higher Education and foundations. The quality
assurance element spearhead to improve the quality of higher education.
Therefore, quality assurance team worked hard to prepare the accreditation
process starting from preparation of SOPs and process to prepare the institutional
forms. This is proven by number of SOPs owned by almost all tertiary institutions
in Maluku region, athough standard has not been implemented completely. Below
was the interview results with one of leaders of Higher Education and the
LLDIKTI Team to assist the preparation of operational standards:

“Mrs Dwi….. each tertiary institution was assisted to compile a quality assurance
SOP, there is no reason that they don't have an SOP. With hard work of mentoring

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team and elements of guarantee for Higher Education, thank goodness, SOP can
be made”.

Meanwhile, commitment of government elements represented by LLDIKTI XII

has responded positively. After the recommendations were signed, they
immediately moved to carry out coaching, mentoring and training to formulate
SOPs for each university by bringing the experts team to compile SOPs in
universities throughout the Maluku region. At present, almost 90% of Higher
Education quality assurance in Maluku region has an SOP. In addition, LLDIKTI
region XII has also provided assistance to universities to propose accreditation
until this year. LLDIKTI also carries out activities to build a mind set as input
from researchers for leaders and foundations to manage the quality of higher
education with hope to improve the universities quality by improving the
accreditation of study programs. The results of mentoring process and mindset
Higher Education leader can increase the accreditation, as shown in Table 1.

Table 1. Accreditation Results of Study Programs and Institutions

No Description Year 2019 Year2020 Accreditation

Quantity Quantity Percentage
for 2020
1 Study Program Accreditation: 181 196 89.91%
Study Program Accreditation 60 64 29.36%
for B Level
Study Program Accreditation 121 132 60.55%
for C Level
Not Accredited Study Program 37 22 10.09%
Total Study Program 218 218 89.91%

2 Institution Accreditation: 15 16 36.36%

Institution Accreditation for B 4 4 09.09%
Level
Institution Accreditation for C 11 12 27.27%
Level
Not Accredited Institution 29 28 63.64%
Total of Private Higher 44 44
Education
Data source: LLDIKTI XII

At beginning of research, there were only 2 tertiary institutions accredited by

institution, one received a B and other received a C accreditation. Today there are
16 accredited tertiary institutions. The other universities were still universities in
process of making forms to be sent immediately in near future, for example
Darrusalam Ambon University (LLDIKTI XII mentoring process has been
completed).

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Based on above description, monitoring and evaluation model can be described in

Logic Model theory at Figure 1.

Figure 1.

Monitoring and Evaluation Model of FGD Recommendations Implementation

CONCLUSION
Quality assurance role was certainly inseparable from university leader support.
They do not only become centers / units in Higher Education formally and legally,
but also have to encourage Quality Assurance to run well. Many previous
phenomena showed that quality assurance was only formed as a formality
requirement for accreditation purposes. This time the new accreditation rules have
9 standards, the quality assurance must receive full support from leaders and
foundations for operational funding (money), policies and others. Foundations
and universities must be willing to set aside money to support quality assurance
activities, so that quality assurance agency can confidently create programs and
activities to run optimally. Therefore, the quality assurance agency needs to be

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monitored and evaluated in process to do the role. This research creates

monitoring and evaluation model with Logic Model theory.

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