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All Journal International Journal of Social Science and Business Public Accounting and Sustainability
Mursito, Kendhy
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Economics, Econometrics & Finance Social Sciences

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Building Excellent Human Resources through Merdeka Belajar Kampus Merdeka in Era 5.0 Rony, Zahara Tussoleha; Widodo, Aan; Lestari, Tyastuti Sri; Saimima, Ika Dewi Sartika; Ismaniah, Ismaniah; Mursito, Kendhy
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.77185

Abstract

Welcoming the era of Society 5.0, through the program "Merdeka Belajar Kampus Merdeka," universities are expected to transform the higher education system as the driving force for creating superior human resources for the nation's future. This study aims to explain the dynamics of the independent learning program activities at the independent campus across seven faculties at Bhayangkara University, Jakarta. The research adopts a post-positivist paradigm with a case study approach, involving 25 informants and five key informants. Secondary data were obtained from the Sistem Pembelajaran Daring - Kementerian Riset, Teknologi, dan Pendidikan Tinggi (SPADA DIKTI), which includes a compilation of data from students, lecturers, and education staff. Primary data were collected through interviews, observations, and documentation studies related to the implementation of the Merdeka Belajar Kampus Merdeka program. The data were analyzed descriptively using manual data analysis procedures. The results indicate that most faculties and study programs have not yet optimally explained the flow, program procedures, and complete infrastructure used in implementing the program. However, most students and lecturers acknowledge that the program is highly beneficial and critical for developing quality human resources for the future.
Exploring the Dynamics of Government Hospital Internal Audit: A Transcendental Phenomenological Study Prayudi, Made Aristia; Mursito, Kendhy; Adnyana, I Dewa Gede Anom Jambe
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.54

Abstract

Research aims: This research explores the supervisory experiences of the Internal Audit Unit (IAU) team at an Indonesian government hospital. Design/Methodology/Approach: This study employs a qualitative research approach with an interpretive paradigm and Husserl's transcendental phenomenological design. The informants consist of the chair, secretary, and a member of the IAU team at a government hospital in Bali Province. Research findings: The IAU team in a government hospital experiences marginalization, role ambiguity, and covert resistance from managerial and clinical units, which undermines their supervisory efforts. Despite structural and cultural barriers, the IAU team maintains professional integrity and continues to perform administrative, consultative, and supervisory roles under constrained authority. Their experiences highlight emotional labor and the struggle for strategic recognition within a complex healthcare governance structure. Theoretical contribution/Originality: This study reinforces Husserl's transcendental phenomenology in uncovering institutional tensions between clinical autonomy and administrative control. The study offers a unique application of transcendental phenomenology to internal audit functions in Indonesian public hospitals, revealing deep-seated role tensions rarely explored in existing healthcare governance literature. Practitioner/Policy implication: Practically, empowering internal auditors with more explicit mandates and fostering collaborative cultures can enhance hospital governance and accountability. Research limitation/Implication: The study is limited by challenges in accessing and scheduling informants within a hospital setting, which may have restricted the depth of some narratives; however, the findings underscore the need for stronger institutional support to enhance the role and effectiveness of internal auditors in public healthcare governance.
Co-Authors Adnyana, I Dewa Gede Anom Jambe Ika Dewi Sartika Saimima Ismaniah, Ismaniah Lestari, Tyastuti Sri Made Aristia Prayudi Rony, Zahara Tussoleha Widodo, Aan