As part of efforts to strengthen performance-based remuneration governance, the Remuneration Unit Team of UIN Sunan Kalijaga Yogyakarta conducted a benchmarking visit to Universitas Brawijaya (UB) and UIN Maulana Malik Ibrahim Malang on October 6-8, 2026. The visit aimed to identify good practices in remuneration management, improve accountability in human resource management, and develop a remuneration system that is transparent, measurable, and equitable.

The benchmarking visit served as a forum for exchanging information and experience on remuneration policies, employee performance assessment mechanisms, administrative governance, and the use of information technology to support remuneration calculation and payment at universities with Public Service Agency (BLU) status.

During the visit to Universitas Brawijaya, the UIN Sunan Kalijaga team held discussions with officials in human resources, budgeting and treasury, and accounting, reporting, and taxation.

The delegation was received by Prof. Dr. Asfi Manzilati, Director of the Directorate of Human Resources; Prof. Sudarminto, Expert Staff to the Vice Rector for Finance and Administration (Vice Rector II); Dr. Mohamad Khoiru Rusydi, Director of the Directorate of Budgeting and Treasury; and Dr. Helmy Adam, CPMA., Director of the Directorate of Accounting, Reporting, and Taxation. Also in attendance were Desi Kurniasari, S.Pd.; Abdul Azis, M.M.; and Martha Wartini, S.E., who serve as secretaries of the respective directorates.

The discussions covered employee remuneration policies, payment components, performance achievement measurement, and the mechanisms for managing and verifying data before remuneration is paid.

According to the 2026 Universitas Brawijaya Remuneration System presentation, remuneration management is supported by a division of roles that includes system operators at the work unit or faculty level, verifiers, validators, remunerators, and administrators. The process also draws on data from several supporting applications, including SIADO, Pendapa, and SIMPEG, as well as performance data on administrative staff.

These practices highlight the importance of clearly defined responsibilities, data integration across units, and tiered verification and validation mechanisms. These three aspects are essential to ensuring accurate calculations and accountable remuneration payments.

The next visit was to UIN Maulana Malik Ibrahim Malang. There, the UIN Sunan Kalijaga team held discussions with Dr. H. Mukhtar Hazawawi, M.Ag., Head of the Bureau of General Administration, Planning, and Finance (AUPK); Dr. Segaf, M.Sc., Head of the BLU Management Development Center; and Hanik Tasnida, S.E., M.M., Head of the Finance Team.

The team also received an explanation of the digital information system from Aditya Alfin Kurniawan, developer of the Individual Performance Indicator (IKI) system, which is integrated with the E-SMART application as the basis for calculating and awarding employee remuneration.

According to the Remuneration Implementation Guidelines of UIN Maulana Malik Ibrahim Malang, the remuneration system consists of two main components: Pay for Position (P1), which is based on job position, and Pay for Performance (P2), which is based on performance. The scheme allocates 30 percent to P1 and 70 percent to P2.

Performance assessment takes into account indicators relevant to the characteristics of each position and the responsibilities of each employee. The assessment mechanism includes performance indicators, Employee Performance Targets (SKP), achievements in the tridharma of higher education (teaching, research, and community service), and performance-related aspects.

This model offers a useful reference on the importance of linking positions, performance targets, assessment indicators, and information systems in remuneration management. Integrating these components can support a more structured calculation process while strengthening the measurability of employee performance.

From both visits, the UIN Sunan Kalijaga Remuneration Unit Team gathered a variety of references that can inform efforts to improve remuneration governance at the university. Key areas of focus include strengthening regulations, developing measurable performance assessment rubrics, restructuring verification and validation mechanisms, and advancing information system integration.

The practices learned from Universitas Brawijaya and UIN Maulana Malik Ibrahim Malang will be further reviewed, taking into account applicable regulations, job characteristics, data readiness, and the institutional needs of UIN Sunan Kalijaga.

Developing a performance-based remuneration system requires alignment among policy, assessment indicators, administrative governance, and technological support. With an integrated system, remuneration management is expected to be more effective, transparent, and accountable, while fairly recognizing employees' responsibilities and performance achievements.

Through this benchmarking visit, UIN Sunan Kalijaga reaffirms its commitment to continually strengthening remuneration governance that is professional, transparent, accountable, and focused on improving performance. This effort is part of the university's ongoing work to improve the quality of institutional governance and support its overall performance. (humassk)