Building Strategic Feasibility of Higher Education through Quality Assurance

Quality assurance in Higher Education is based on the accomplishment of the community needs in the digital era, so that demands and expects higher education to make innovations that needed by the community, such innovations are strategic higher education to provide hope to the community. The purpose of writing this article is to provide strengthening and knowledge in higher education to always determine the direction and policies that can do competition. This study is descriptive non-experimental which is an exposure to a concept of ideas supported by the literature. Based on the explanation, it was concluded that to build the strategic feasibility of higher education, quality assurance is needed that can build competitive innovations, namely creating professional Human Resources.


INTRODUCTION
In the world of education, competition is a natural thing. The emergence of competition is to get the object of education that is as many students as possible. Therefore, only leaders of educational institutions which have persistent and strong mentality are able to face the harsh competition or crisis that occurs in the course of the university. Competition in grabbing the object of education is very closely related to the dexterity of a person, who engages in the field of education, recognizes market tastes, and the selection of the right business market. In order to be loyal educational objects, it is necessary to maintain a strategy so as not to run to other competitors. The education strategy can be arranged in the form of policies that are appropriate to the needs of the institution.
Policies in higher education development are the foundation to carry out development in various other fields (Sauri, 2010;Irianto, 2017;Rosyad, 2019), bearing in mind that efforts to develop higher institutions are to develop their human potential which will later become agents of development in various other development fields. The philosophical foundation in educational policy is basically imbued with lofty ideals as formulated in the mandate of the constitution. In this context, the philosophical foundation must become a guideline in implementing every development policy in the field of education (Hasbullah, 2015). This is done by many universities in producing policies in accordance with the mandate of the constitution and international standard interests. A number of policies have been issued by international universities to be able to keep looking forward as universities in Indonesia.
The problem that arises in the quality assurance strategic concept that is the competitiveness of State Universities in Indonesia is still far from expectations, as quoted from Kompas.com that there are 25 Best Asian Universities QS WUR Version 2020, none of the PTN represents Indonesia in the world at 25 of the world's best Universities. However, he also recommended the nine best Indonesian universities in the 2019/2020 WUR ranking namely UI (296 world), UGM (320 world), ITB (331 world), IPB (601-650 world), Unair (651-700 world), Unpad (751-800 world), Bina Nusantara University (801-1000 world), Undip (801-1000), and ITS (801-1000 world) ) (QS World University Rankings 2020. Of course, the quality assurance system of higher education must make strategic steps on how to improve the quality of education for the better, thus the role of the government as policy maker might be able to think about this. Another problem is based on the evaluation results of the Directorate General of Higher Education Ministry of National Education on the implementation of internal quality assurance in tertiary institutions cited by Sakdiyah (2011) stated that: (1) most tertiary institutions do not fully understand the functions and roles of quality assurance for their development and sustainability. the majority of tertiary institutions do not yet understand the Higher Education Quality Assurance System (SPM-PT) which was initiated by the Directorate General of Higher Education; (2) most of the tertiary institutions still focus on internal quality assurance in the academic field (only focusing on aspects of learning); (3) most of the tertiary institutions are still in the stage of procurement of documents, both policy documents, quality standards policy implementation manuals; (4) a small number of higher institutions have fully implemented internal quality assurance (having complete policy documents, implementing quality standards policy manuals, and implementing them).
The purpose of writing this article is to provide an overview of the extent to which education quality assurance is implemented in higher institutions, and also as a reference for higher institutions to continuously improve their functions optimally in order to be able to develop their institution in the world and to other study higher education institutions in the world that have a high reputation.

METHOD
This study is a literature study that refers to data or written material related to the topic of discussion being discussed. In this study there are two types of sources, namely primary data sources and secondary data sources. Primary data sources are data sources that directly provide data to data collectors (Gunawan, 2013;Sugiyono, 2013;Supardi, 2017). This primary data source the author took the data of Education Management books. While secondary data sources were obtained from various documents such as books, newspapers, journals, both printed and online. Regarding the secondary sources, the writer will classify them into two groups; book groups and scientific journal groups.
The approach that used in this study was a philosophical approach, namely the approach which used to formulate clearly the nature of the underlying concepts of thought. Data collection techniques that the authors use in documentation techniques. The documentation technique refers to the method of data collection which is done by finding data about research variables from various kinds of documentation, whether in the form of notes, transcripts, books, newspapers, magazines, journals, etc. (Arikunto, 2013). In this data collection technique, researchers will mention the systematic collection of data in this study; Researchers will collect primary data sources and secondary data sources, then the writer will explain the concepts of Strategic Management and Education Quality in three perspectives, then also discuss about Education Quality Assurance System, Higher Education Quality Assurance.

Result
This study analyzes how to build the strategic feasibility of higher education through quality assurance. The discussion will describe the concept of strategic management and education quality in three perspectives, namely (1) economic perspective, (2) sociological perspective, and (3) education administration perspective. In addition, the Education Quality Assurance System, Higher Education Quality Assurance System was discussed, which included: (1) Human Resources, (2) Funding, (3) Curriculum, (4) Laboratories, (5) Supporting Facilities, and (6) Strategic Higher Education through Quality Assurance.

Strategic Management
Strategic management can be defined a set of managerial decisions and actions that determine the company's long-term performance. Strategic management includes environmental observation, strategic formulation (strategic planning or long-term planning), evaluation and control (Barney & Hesterly, 2010;Umar, 2010). Strategic management is a tool to achieve the goals (Hill et al., 2014;Huda & Martanti, 2018) of the company in relation to long-term goals, follow-up programs and priority allocation of resources (Wahyudi, 2013). The strategy is an action that is incremental (constantly increasing) and continuously, and is carried out based on the point of view, about what is expected by customers in the future.
Management is the process of achieving organizational goals by carrying out activities of four main functions, namely planning, organizing, leading, and controlling (Bateman & Snell, 2015;Ghavifekr et al., 2017;Juhji, 2020). Thus, management is a continuous activity. Strategic management is a continuous process (Isdarmanto, 2014); the components that are in each other are interrelated. Therefore, in the planning, decision making, and implementation of actions those determine the strategic direction of educational institutions to meet the goals and objectives of the organization in a dynamic environment and are the basis of the strategic management of an educational institution. Principals in the strategic management review are the basic keys that can lead to the level of success, one of which is carried out through various effective, efficient, and innovative activities.
Management is very important for every individual or group in the organization to achieve the desired goals. Management is process oriented which means that management requires human resources, knowledge and skills so that activities are more effective or can produce actions to achieve success, therefore, no organization will succeed if it does not use good management, because the organization is a place for administrative processes to achieve the goals Organizational change can be done through organizational development as a process towards organizational change (Torang, 2016).
The implementation of strategic management there are four basic principles that need to be considered in the strategic management of HR as a system in the organization namely 1) top management, 2) human resource management units (HR) must have a comprehensive understanding of "language" and the application of corporate/institutional strategic planning , 3) the Human Resources management unit (HR) must be able to implement appropriate strategies to be aligned with the established company/institutional strategy and 4) the human resource management unit must be able to act as a consultant in various units (Baharuddin, 2012).
According to A. Thomas Penik in Marcheilla (2014), strategic management is the process of conducting entrepreneurial activities of a company for organizational renewal, growth, and transformation. The main tasks are: 1) setting the mission and objectives, 2) assessing the environment, 3) assessing the company's ability, 4) crafting the strategy, 5) implementing the strategy, and 6) evaluating and controlling the strategy. Business policy is a set of determined and discretionary statements, limiting the actions of individuals within the company, as regulated in the directions and guidelines. Mission is the reason the company exists, and what it will do. Basically, it describes the product/service provided, the market to be served, and the technology applied (if important). A vision statement answers the question, what do we want to be successful in expressing the aspirations of companies/institutions, general goals that cannot be measured in pursuit of perfection. The goal is the specific target that must be achieved by the specified time external factors "Profits will grow and increase annually over the next five years." Long-term goals (5 years or more) that are strategic objectives and determine the desired character of the company, at the specified time. Strategies are only common means or actions to achieve longterm goals.

Quality of Education
Philosophically and methodologically the quality of education becomes the basis of an educational institution that departs from the measurement of an education quality measuring instrument called the education unit (School/Madrasah) and Higher Education. Quality really helps institutions to plan changes and set the agenda in the face of excessive external pressures.
Basically, the quality of education can be seen from two things, namely referring to the educational process and educational outcomes. The education process is said to be of quality if all components of education are involved in the education process. Factors in the education process are various inputs, such as teaching materials (Juhji, 2017), methodologies, school facilities, administrative support and infrastructure facilities, and other resources (Basri, 2018). Some Efforts to improve quality in the education sector are focused on the quality of the education process. The core of the education process is the learning of students. This learning process includes a number of key basic elements that shape the quality of learning. These elements are learning objectives, curriculum content, teachers, facilities and infrastructure, funds, management and evaluation. An important objective needed in improving the quality of education is its accuracy and clarity. Thoughts about the quality of education can be found in various types of perspectives according to their point of view. Some experts see the quality of education from three perspectives, namely economic perspective, sociology, and education administration. Economy. Quality education is education that has a high contribution to economic growth. Education graduates can directly fulfill the workforce in various economic sectors. This perspective really expects the absorption of the world of business in the industrial world or institutions to absorb graduates of educational units and universities.
Sociology. Quality education is education that is beneficial to the whole community. Judging from the various needs of society, such as social mobility, the development of a culture of prosperity growth and the release of ignorance. Meanwhile, according to the education perspective itself, the quality of education is seen in terms of the implementation of the teaching learning process and in terms of the ability of graduates to solve problems and think critically. So that in the process of achieving the quality of education in this sociological perspective, it is very much in need of a special study of graduates who certainly pay attention to educational inputs and outputs, with involvement as teaching material (affective, cognitive, and psychomotor), methodology (varies according to teacher ability), school facilities, administrative support and other infrastructure facilities as well as creating a conducive atmosphere.
Education administration. Quality improvement through quality is the process of conditioning existing resources in schools through the process of planning, organizing, directing and supervising in improving the quality expected of the school both from the process to be carried out at school as well as the size or characteristics of graduates that the school wants to achieve (Karwati & Priansa, 2013).

Education Quality Assurance System
In 2005, through Government Regulation No. 19/2005 on National Education Standards (Further glossed by NES) was issued, which stated that NES aims to guarantee the quality of national education. Thus, the implementation of quality assurance in addition to complying with the NES also gives freedom to each tertiary institution to develop quality assurance according to the history, vision, mission, culture, size, and various characteristics of the tertiary institution. With this pattern of implementation, in seven years, there must have been various implementation of quality assurance, both at the higher education and national level.
However, the main problem faced by quality assurance is not merely a matter of study program accreditation, but also the issue of accreditation of public accountability institutions, internal quality assurance (self-evaluation) that does not run according to proper procedures, lack of internal quality standards of higher education, lack of internal quality assurance organizations and so. This problem is not just a matter of organizational performance, but also concerns the problem of macro policy, and its implementation in the field. This, of course, not only weakens quality assurance, but also weakens the improvement of the quality of higher education institutions as a whole.
The determinant components of process quality and tertiary education graduates consist of many components, including the quality of academic programs, human resources, infrastructure, and academic atmosphere. These various quality components need to be improved in order to meet national education standards. Government with Government Regulation Number 19 of 2005 (National Education Standards) article 2, states that for the implementation of each education unit must refer to eight quality standards of education, namely: standard content, process, competency of graduates, educators and education personnel, facilities and infrastructure, management standards, financing, and education assessment standards. This has been affirmed in the Law of the Republic of Indonesia Number 20 of 2003 concerning the National Education System article 35 paragraph 3, that to achieve the quality standard of education is not only determined by the educational staff, namely lecturers, but also how the management of higher education is based on content standards , the process, competency of graduates, facilities and infrastructure, management, financing, and education assessment that can be carried out by a body of standardization, guarantee and quality control of education (Sumardjoko, 2010).
Higher education quality assurance systems can be divided into two parts, namely; internal quality assurance and external quality assurance. Internal quality assurance is formed in the form of self-evaluation conducted by study programs or tertiary institutions. The aim is to improve performance and provide internal quality assurance, especially to the internal stakeholders of higher education, such as leaders, lecturers, researchers, employees and students.
The development of internal quality assurance systems at tertiary institutions takes a variety of forms, for example; The University of Indonesia (UI) formed a tiered, independent and nonstructural organization, the BPMA (Academic Quality Assurance Agency), Bandung Institute of Technology (ITB) to establish a Quality Assurance Unit. This organization is responsible for the chancellor. In the organizational structure, SPM-ITB is an independent organization that is in the left-right wing with an Internal Supervisory Unit (ISU) equivalent to Senior Vice Chancellor. SPM-ITB is a central level organization that has a tiered structure. While at the faculty and study program level, it is called the Quality Control Cluster (QCC), which functions to develop and describe the quality assurance system, and to implement it in all faculties and work units. This differs from the SPM of Indonesia University of Education (UPI), whose management structure consists of the chairman, secretary and SPM team, the organization is only a part of the Activity Support Unit, not an independent and tiered organization. SPM UPI only exists in the administration of the Rector and has not yet reached the faculty and study program level.
Like UPI, Gajah Mada University (UGM) also does not form a specialized organization in stages. Quality assurance is the task and function of the Academic Directorate and the Institute of Research and Community which is tasked with developing a quality assurance system, selfevaluation, and making UGM quality standards. Likewise, the Bogor Institute of Agriculture (IPB) also did not form an independent and tiered special organization. Quality assurance in IPB is the duty and function of the Directorate of Administration and Quality Assurance of Education under the coordination of Deputy Rector I (Academic Affairs). UI, UPI, IPB and UGM are examples of inappropriate cases, because quality assurance is only associated with academic activities. In the perspective of an integrated quality assurance system (total quality assurance system) that must get quality assurance not only academic activities, but all activities both academic and non-academic.
Thus, the internal quality assurance system can be divided into three categories, namely; 1) universities that develop a special quality assurance system, without establishing a special organization. Duties and functions for quality development are carried out by the academic senate in collaboration with all levels of leadership, 2) universities that establish organizations to develop quality assurance systems internally. There are two categories of organizations, namely a) specialized organizations that are independent, both starting from the central level, faculties and study programs, as well as those that are not tiered, b) organizations that are integrated with the organizational structure and administrative system; 3) higher education institutions that do not develop special quality assurance systems and do not establish special organizations. The third category is the most in private universities and non-BHMN state universities (Sakdiyah, 2011).
Likewise, the requirements for the Institutional Quality Assurance System must determine, document, implement, maintain and continuously improve (continuous improvement) Quality Assurance System in accordance with the requirements, guidelines and standards determined by the Quality Assurance System Principles. Write down what is done / done and do / do what was written. Most tertiary institutions do what they are supposed to do but are very lacking in documentation, and there are also complete documentation that is not compatible with implementation in the field. Only a small proportion of tertiary institutions fulfill the quality assurance system requirements.

Excellent Human Resources
Quality of Human Resources (Glossed by HR) involves two aspects as well, namely the physical aspect (physical quality), and the non-physical aspect (non-physical quality) which involves work ability, thinking and other skills. Therefore, efforts to improve the quality of human resources can also be directed at both aspects. To improve physical quality can be pursued through health and nutrition programs. Meanwhile, to improve the quality or nonphysical abilities, education and training efforts are the most needed. Thus, improving the quality of Indonesian human resources can be created through education. Leaders are responsible for the success of their staff without failing or minimizing risk. Allah says that: 58. God doth command you render back your trusts to those to whom they are due; and whe ye judge between man and man, that ye judge with justice: verily how excellent is the teaching which He giveth you! For God is He Who heareth and seeth al things. (QS. An-Nisa (4): 58).
Human Resources can develop well in an environment that allows the development of intelligence that occurs. The environment in question is an educational environment, because this environment is intentionally prepared one of the aims to develop human intelligence.

Higher Education Financing
Higher education financial management is the entire process of activities planned and carried out intentionally and seriously, as well as continuous coaching of school operational costs so that educational activities are more effective and efficient and help achieve the goals of higher education. Speaking of education, of course, cannot be separated from the role of costs, between costs and quality have a direct relationship, costs between costs and quality have a direct relationship, costs are one of the many determinants of the quality of education that cannot be avoided that functions in implementation of the teaching and learning process (Fattah, 2004).
The cost of education is one of the resources that directly supports the effectiveness and efficiency of education management. This is even more pronounced in the implementation of school-based management, which demands the ability of schools to plan, implement, and evaluate and account for the transparent management of funds to the community and government. Financial and financial sources such as school budgets at a school can be broadly grouped into three sources, namely: 1) the government, whether central, regional or both, which is general or specific in nature and is intended for educational purposes; 2) parents or students; 3) society is either binding or not binding.
During this time there is an impression that finance is everything in advancing an educational institution. Without adequate financial support, managers of educational institutions seemed unable to do much in an effort to advance the educational institutions they lead. Because they think all efforts to advance must always be capitalized with money. Efforts to advance the components of education without the support of money seemed to stagnate in the middle of the road. There are at least two things that cause a great attention to finance, namely: first, finance is a key determinant of the survival and progress of educational institutions. This fact carries the consequence that education renewal or development programs can fail and fall apart if they are not supported by adequate finance. Second, usually large amounts of money are very difficult to obtain, especially for newly established private educational institutions (Qomar, 2007).
Lipham as cited by Mulyasa (2007) revealed four main phases of budget preparation activities as follows: (1) Budget planning, an activity of identifying objectives, setting priorities, describing goals into operational performance that can be measured analyzing alternative achievement goals with cost effectiveness analysis, making alternative recommendations approach to achieving goals; (2) Preparing the Budget, inter alia adjusting activities with the prevailing budget mechanism, the form, distribution, and targets of the teaching program need to be clearly formulated. Conduct an inventory of equipment, and materials that are already available; (3) Managing the Budget Implementation, including preparing bookkeeping, conducting and making transactions, making calculations, overseeing implementation in accordance with applicable work procedures, and making reports and financial accountability; and (4) Assessing Budget Implementation, including assessing the implementation of teaching and learning processes, assessing how the program targets are being achieved, and making recommendations for future budget improvements.
Cost management is defined as a cost management activity that can function as a planning, decision making, and control tool. According to Blocher, that cost management information is a broad concept, which includes all information needed to effectively manage an organization. Both in the form of financial information about costs and non-financial information that has to do with productivity, quality and other key success factors for an organization. According to Maisah (2013) there are four necessities for cost management information, namely: (1) Strategic management, namely to make strategic decisions that are right for product selection, process methods, techniques, and marketing channels, and things that are long-term; (2) Planning and decision making to support that is continuously carried out in relation to equipment transfer, cash flow management, material purchases, and scheduling; (3) Management and operational controls, cost management information is needed to provide a reasonable and effective basis for identifying inefficient operations and to reward and support the most effective managers; and (4) Preparation of financial statements, cost management information needed to provide accurate records of inventories and other assets.

Curriculum
Until now, the Indonesian education world has implemented six curricula, namely the 1968 curriculum, the 1975 curriculum, the 1984 curriculum, the 1994 curriculum and refined to the 1999 curriculum, the 2004 curriculum or the competency-based curriculum (although it has not yet been authorized by the government, but was once valid in several schools piloting project), then the Education Unit Level Curriculum (Known by KTSP) issued by the government through Ministry of National Education Regulation Number 22 concerning Content Standards, Ministerial Regulation Number 23 concerning Competency Standards for graduates, and Ministerial Regulation Number 24 regarding Implementation of the two Regulations and finally 2013 Curriculum.
Principally, curriculum changes are based on world developments and in accordance with the needs of the community at this time, the government in this case who is a policy maker certainly has quantitative breakthroughs, so in order to formulate concepts dynamically curriculum becomes an absolute right to do, but such principles provide coordinated direction and objectives in a graduate standard in education and tertiary institutions. The policies carried out by the government are often referred to as educational innovations. One example might be stated that Vocational High School (SMK) teachers and Lecturers in Higher Education should not say the curriculum keeps changing; the Minister changes also occur curriculum changes, as if this has become a political impression of policy makers, why? One of the mindsets that must be changed, curriculum changes are caused by the development of the graduate workforce such as the teacher in conveying learning activities, it can be where he is, the teacher can monitor his students.
Meanwhile, according to Hasibuan (2014) the principles of curriculum content development that can be carried out by tertiary institutions are: (1) In Indonesia the curriculum must reflect the soul of preamble to the 1945 Constitution and the contents of the 1945 Constitution. Thus the curriculum must be the implementation and soul of the 1945 Constitution in the field of education ; (2) The curriculum must be integrated into the nation character building (building the nation's character) especially as a tool in the development of Indonesian people as a whole; (3) The curriculum must provide the maximum possible development of the creativity, taste, intention and work of children who are developing to become human beings who have noble morals and strong character in their religious beliefs, high intelligence, appear in development, and have a healthy physical and strong; (4) Curriculum must prepare each student to be able to stand on their own and become an independent member of the Pancasila community; (5) The curriculum must integrate theory and practice. All knowledge taught in schools should be related to concrete life in society and the demands of productive work in accordance with the needs and the school environment; (6) The contents of the curriculum must be harmonized between the development of modern science and technology; (7) The curriculum must be arranged in such a way as to enable the integration of educational institutions and institutions that exist in society; (8) The curriculum must be arranged in such a way as to allow extra-curricular activities to be carried out jointly with other educational institutions, such as scouts and other educational activities; (9) The curriculum must be a harmonious series that allows continuity between the institutions of education with one another; and (10) The curriculum must be flexible to be adapted to the conditions of the place and the development of science and technology.

Laboratorium
According to Mukhtar, cited by Kompri (2014) that laboratory management goes through several important stages, namely: (1) Planning and analysis of needs, namely detailing the design of the purchase, rehabilitation, distribution, rental, or manufacture of equipment and equipment in accordance with needs; (2) Budgeting, which determines the details of the funds needed and establishes priority programs according to the conditions of the available costs; (3) Procurement, namely madrasa efforts in meeting the needs for facilities and infrastructure as formulated at the planning and budgeting stages; (4) Storage and distribution, namely efforts to arrange the supply of facilities and infrastructure in the storage room, and how to distribute them to the place of use; (5) Maintenance, which is an effort to make sure that the available facilities and infrastructure remain in good condition, by maintaining, and perfecting, or rehabilitating them; (6) Inventory, which is an effort to record and compile an inventory of available facilities and infrastructure; (6) Write-off, i.e. deleting an inventory list of goods that cannot be used anymore, in accordance with existing regulations.
The development of science and technology is increasingly encouraging renewal efforts in the use of technological results in the library. In this case the development of technology can be used or used as a source of learning and learning media. However, it cannot be denied that there are many educators who cannot operate or use technology equipment today. So now it is highly demanded to be able to develop skills in the teaching and learning process so as not to be left behind. Miarso (2011) explains that educational technology is defined as theory and practice in designing, developing, utilizing, managing, and evaluating processes and resources for learning.

Supporting Facilities
Facilities and infrastructure are very supportive and facilitate the educational process. Facilities and infrastructure are absolute requirements for an educational institution. Educational facilities and infrastructure are an inseparable part of the education process. Thus, to achieve educational goals, the existence of educational facilities and infrastructure cannot be ignored, but rather must be considered to improve the quality and quantity in an educational institution. Especially in this technological era, where every educational institution is faced with the ability to present facilities and infrastructure that are up to date, according to the demands of the times.
Each educational institution is responsible for making the necessary educational facilities and infrastructure. Facilities and infrastructure are factors that directly or indirectly participate in determining the smooth running of educational activities, which in turn also facilitates the achievement of educational goals at these educational institutions. Facilities and infrastructure that are less supportive, the implementation or implementation of the educational process cannot run properly. Vice versa, supporting and complete facilities and infrastructure can facilitate the educational process, because with complete facilities and infrastructure will give meaning and quality to the implementation of ongoing education. Based on these needs, this paper seeks to present the management of facilities and infrastructure that can be carried out optimally in the world of education.
The National Education Standards in their main subject also discussed facilities and infrastructure standards. This can be seen in the Republic of Indonesia Government Regulation Number 19 of 2005 Concerning National Education Standards article 42: (a) Every education unit must have facilities that have furniture, educational equipment, educational facilities and infrastructure, books and other educational facilities and infrastructure, materials out of use, as well as other equipment needed to support a learning process that is both recycled and sustainable; (b) Each education unit is required to have infrastructure which includes land, classrooms, educational unit leadership space, education room, administration room, library room, laboratory room, workshop space -production unit space, canteen room, power installation and services, a place to exercise, a place of worship, a place to play, a place to be creative, and other spaces / places needed to support an organized and continuous learning process.
Every educational institution is responsible for making an effort to manage education supporting facilities adequately. Presidential Decree No. 80/2003 concerning procurement of goods and contributions or guidelines for the implementation of government procurement of goods or services as amended lastly by RI Government Regulation No. 95/2007 concerning seventh amendment to Presidential Decree No. 80/2003 concerning: (a) Procurement process in the sector public, in the new order era development based while now based on performance; (2) Regarding budget planning, previously based on DUK and DUP, now based on AKL; (3) Regarding the stipulation, previously DIP and DIK, now DIP; (4) Regarding the implementation of the budget, previously distinguished between routine and development, now made one; (5) The financial organizing system, which used to refer to the budget system for balancing the amount of the budget obtained by the work unit in accordance with the contribution made by the relevant work standards to the state, now refers to a sustainable budget; (6) Regarding the budget implementation indicators (absorptive capacity) in the past only to see the output of goods purchases in accordance with the budget, now it is not only seen from the output, but also from the outcomes that must be seen in AKIP which shows whether the performance of the work unit increases due to procurement of goods or the service; (7) Regarding the accountability of the budget used to be formal quantitative only seeing the amount in quantity equal to the amount of goods available, now it is quantitative material; (8) Regarding budget management officials, there were only project leaders, project division heads and treasurers, now budget user officials, authorized use of the budget or officials making commitment of examiners and SPM signatories and treasurers.

Strategies of Higher Education through Quality Assurance
Strategies for Higher Education Quality Assurance must at least pay attention to: Higher education service systems must be fast and transparent both academic and non-academic, meet campus infrastructure and infrastructure standards, improve entrepreneurship, and promote religious character education (Septiana, 2017;Rosyad, 2019). According to Baharudin (2012) there are four models of development strategies for Islamic educational institutions as real strategic steps, namely: (1) Strategy for developing Islamic educational institutions alongside Islamic boarding schools (Budi & Apud, 2019), (2) Development strategies for Islamic educational institutions located in the midst of the community, (3) Strategies for developing Islamic educational institutions within Islamic boarding schools and (4) Strategies for developing Islamic educational institutions that are integrative (Hasibuan et al., 2018). All of these models in their development are influenced by leadership management, quality improvement, capacity, commitment and integrity of human resources, and management of funds management and community support. Through the strategy of developing an integrated Islamic educational institution, it is hoped that it can spur improvement in the quality and competitiveness of Islamic educational institutions; locally, regionally and nationally.

CONCLUSION
The education strategy can be carried out by implementing a university service system that must be fast and transparent both academically and non-academically, meet campus facility and infrastructure standards, improve entrepreneurship, and promote religious character education. Education quality assurance must pay attention to human resources, funding, curriculum, laboratories, and supporting facilities for higher education.