Regulation of the Minister of Higher Education, Science, and Technology No. 39/2025: Harmonization of the Internal Quality Assurance System Instruments at UPN 'Veteran' Yogyakarta

This study formulates a harmonization model for UPN "Veteran" Yogyakarta's SPMI instruments based on Permendiktisaintek 39/2025, synchronizing internal standards, BAN-PT/LAM/international accreditation criteria, and data governance via PANDU to accelerate evidence-based continuous improvement through the PPEPP cycle.The research employs a literature review of current regulations (Law 12/2012, SN Dikti, Permendiktisaintek 39/2025, BAN-PT/LAM instruments), followed by FGDs.The sample included: department heads from all faculties; faculty-level academic affairs leads; certified internal assessors affiliated with BAN-PT, LAMTEK, LAMEMBA, and LAMSPAK; LPPM representatives for research and learning services; and UPA TIK staff responsible for PANDU and data integration, ensuring role-diverse perspectives on standards, evidence, and system requirements.Primary data focused on gaps, redundancies, feasibility, and migration needs from legacy instruments (2017, 2020, 2022) to post-Regulation 39/2025 indicators.Qualitative content analysis was applied to policy texts, accreditation instruments, and FGD/Monitoring and Evaluation materials to derive themes, indicators, and evidence specifications aligned to outcomes-and impact-oriented criteria used by BAN-PT/LAM.The study presents an SPMI-SPME synchronization model that is "beyond standards," operationalizing evidencebased PPEPP and linking Additional Performance Indicators to outcome-and impact-based accreditation indicators.Initial implementation indicates institutional readiness through PANDU and data integration, alongside UPNVY's program accreditations, which are primarily rated as Excellent/Very Good, as well as international accreditations (FIBAA, ACCA).The model provides a two-year transition roadmap to update SPMI/SPME regulations, refresh audit and monitoring instruments in PANDU, identify gaps in relation to BAN-PT/LAM/international criteria, and coordinate data for accountability and continuous quality enhancement.