<![CDATA[This article examines the stagnation of public information disclosure within Indonesia’s State Islamic Universities (PTKIN), despite the legal mandates of Law No. 14 of 2008. Employing a qualitative socio-legal approach and the lens of New Institutionalism—specifically Meyer and Rowan’s concept of "decoupling"—this study analyzes why transparency policies often remain ceremonial rather than substantive. Through in-depth interviews and document analysis at representative PTKIN across Java and other regions, the research identifies three fundamental barriers hindering implementation: (1) structural ambivalence, where the function of the Information and Documentation Management Officer (PPID) is conflated with traditional Public Relations, leading to conflicts of interest and competency gaps; (2) a transactional mindset among university leadership that views transparency as an administrative burden without financial or accreditation incentives; and (3) cultural resistance rooted in bureaucratic paternalism and a fear of public scrutiny. The findings demonstrate that current compliance is largely "coercive isomorphism," driven by external pressure rather than internal normative shifts. The study concludes that to bridge the gap between policy and practice, the Ministry of Religious Affairs must integrate transparency metrics into core university performance indicators, such as accreditation and remuneration, to shift the paradigm from mere administrative compliance to substantive accountability.]]>
