Integration Of The Sustainable Development Goals Into The Management Control System At Universitas Padjadjaran
DOI:
https://doi.org/10.58258/ph33wm53Abstract
This study analyses the extent to which the Sustainable Development Goals (SDGs) have entered the management control system of Universitas Padjadjaran, a legal-entity state university in Indonesia, by tracing the agenda through the internal instruments that govern the institution rather than through the external reports by which university sustainability is ordinarily judged. Using a qualitative single-case design, the study examined the strategic plans for 2020–2024 and 2025–2029, the performance agreements and performance reports for 2023–2025, the 2023 and 2024 SDGs Reports, and Rector Regulation No. 20 of 2024, supported by in-depth interviews with an internal informant and an academic informant. Presence of the agenda was assessed at four control stages against criteria derived from the management control package of Malmi and Brown, and the resulting pattern was interpreted through the concept of decoupling, with data analysed following Miles and Huberman. The integration criteria are satisfied only at the strategic planning stage. Sustainability appears in the vision statement, in a strategic objective, in three priority programmes, and in two of the ten strategic-plan indicators, whose targets extend to 2029. Neither indicator enters the annual performance agreement in any of the three years examined, neither is measured, and the achievements reported for them appear in the list of awards rather than in the table of indicator achievements. The control chain therefore breaks at a single identifiable point, the transition from the five-year plan to the annual performance contract, while the agenda continues on a disclosure track that does not intersect the internal control sequence. The finding locates policy–practice decoupling at a specific joint within the control package and indicates that the remedy lies in a mapping device between plan and contract rather than in further statements of commitment.References
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Regulations
Government Regulation of the Republic of Indonesia No. 80 of 2014 on the Establishment of Universitas Padjadjaran as a Legal-Entity State University.
Government Regulation of the Republic of Indonesia No. 51 of 2015 on the Statute of Universitas Padjadjaran.
Presidential Regulation of the Republic of Indonesia No. 29 of 2014 on the Government Institution Performance Accountability System.
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Rector Regulation of Universitas Padjadjaran No. 20 of 2024 on the Implementation of the Achievement of the Sustainable Development Goals at Universitas Padjadjaran.
