1. Accreditation Review Result
ABEST21 International Accreditation Result of the Master Program in Economics,
Faculty of Economics and Business, Universitas Brawijaya, Indonesia is as follows:
“ABEST21 International certifies that the School’s educational and research activities satisfy all or most accreditation standards. The School’s Kaizen plans are excellent, and quality maintenance and improvement of education and research are very promising and excellent.
Accreditation commences April 1, 2025 for a five-year period.”
2. Comprehensive Review
The School has made commendable progress in globalizing its educational programs, particularly through expanding its international research and educational networks and upgrading facilities to support these globalization initiatives. However, there are several areas for improvement. In particular, the School should develop a strategy to clearly define the School’s uniqueness and academic strengths. A major strength of the School lies in its strong emphasis on Indonesian culture and culture-based industries. To build on this, the School should identify the specific cultural elements and industries the School aims to prioritize in its educational and research activities. By doing so, the School can strengthen its distinctive identity and position itself as a leader in this niche area.
In terms of curriculum, it is important to ensure the curriculum remains relevant to evolving needs. Regular updates should be made to reflect local contexts, industry trends, and government priorities, in addition to international benchmarking. In addition, systematic feedback mechanisms involving alumni and industry stakeholders should be implemented to assess the alignment of learning outcomes with current professional and academic requirements. This will ensure that the curriculum continues to meet the needs of the students and remains competitive in a globalized educational environment.
The School’s relationship with industry is critical for the School to remain relevant and connected to real-world trends. Keeping the educational content relevant and up-to-date will benefit both students and faculty. Collaborations with industry partners should be expanded, and more opportunities for joint research, internships, and industry-focused projects should be identified.
Providing a range of support services to students, academically and financially will help attract a broader range of students and make the program more accessible to students from diverse backgrounds.
- FEB Brawijaya generally demonstrates good internal quality assurance and management system appropriate for its type, size and function as an educational and research organization. The management system at FEB UB is fundamentally sound and capable of accommodating the needs of both internal and external stakeholders. FEB UB ensures good relationship between the units and committees which deal with the administrative matters. Stakeholders are involved in the decision-making process in a participative and democratic manner, addressing administrative and academic issues.
The mission statement outlines clear, concise, and contemporary strategies to achieve the vision. It is reflected in the curriculum, which prioritizes cutting-edge approaches, aligning with advancements in science, technology, and market demands, fostering student-centered and collaborative learning. It emphasizes international reputation and Indonesian cultural identity, ensuring graduates are academically proficient, culturally aware, and globally competitive.
The curriculum formulated learning goals which are clearly defined, aligned with industry needs, and regularly reviewed. The curriculum development incorporate faculty, students, alumni, industry professionals, and government agencies to ensure its relevant and responsive to the dynamic economic landscape. The “3-in-1 Program” further enriches the curriculum by bringing together international faculty and industry practitioners, exposing students to cutting-edge research and practical applications.
The MPIE has generally achieve the targeted enrolment for the past years. In the program, a good number of working professionals from various government agencies and private institutions are enrolling.
FEB UB has a number of full-time professors and associate professors, adequate for its educational program. The ratio of faculty to students is adequate in most study programs. Majority of faculty members are full-time. There are several adjunct or visiting lecturers who provide valuable external perspectives and expertise, enriching the educational experience for students. Overall, the number of foreign faculty members is limited. Thus, more programs such as international exchange, visiting professors, and joint research/ examiner should be encouraged.
FEB UB has generally provided appropriate number and quality of facilities, such as classrooms, seminar rooms, and study rooms which are necessary for study environment. For the students it would be nice to have special facilities such as Statistics Corner and Big Data Lab that can further support the learning process.
Special workspace is provided for the academic community (lecturers, staff, and students), equipped with internet facilities (wifi hotspots) to support the needs of online information and system.
A huge collections of references can be accessed through the central library of Universitas Brawijaya, which occupies an area of 5,000 square meters with the last five years of collection of 11,926 titles. - The School demonstrates a strong commitment to continuous improvement through its robust quality assurance systems and proactive approach to addressing identified issues. The integration of international standards across its programs, coupled with efforts to globalize its curriculum and research initiatives, positions the School well for future growth. While the School has been effectively serving the needs of a diverse Indonesian student body, it is now strategically preparing to increase international diversity among both students and faculty in order to achieve its goal of greater global recognition and strengthening its position in international rankings.
A key element of the School’s strategy is the creation of a curriculum that integrates Indonesian cultural values while maintaining international competitiveness. The School must consider how this unique approach can attract students from around the world by offering a distinctive educational experience that blends local cultural insights with globally relevant business education. - The SER is not good. It is not written in a way that makes it easy for PRs to understand. The main reason is that the descriptions are abstract and lack evidence. Furthermore, there are many places where respondents do not fully understand the meaning of each criteria question. In the future, it is necessary to improve report writing skills.
The School’s Feedback:
We appreciate the PRT’s comprehensive assessment and are committed to enhancing our program’s distinctiveness and global reach. We are developing a strategy to further emphasize our unique focus on Indonesian culture and culture-based industries by identifying specific cultural elements and industries to prioritize in our educational and research activities. This will help establish FEB UB as a leader in this niche area.
To keep our curriculum relevant and competitive, we are implementing regular updates that incorporate industry trends, government priorities, and local context. We will also strengthen feedback mechanisms with alumni and industry stakeholders to ensure alignment with professional needs. Expanding collaborations with industry remains a priority, and we are working to increase joint research, internships, and industry-focused projects.
In support of our diverse student body, we are enhancing academic and financial support services, making our program more accessible. Our quality assurance and management systems continue to foster a proactive approach to improvement, aligning with international standards to support our goal of global recognition. Our curriculum will maintain a unique balance of Indonesian cultural values and global business relevance, attracting students interested in a distinctive, culturally enriched educational experience.
PRT Response:
No further comments.
3. Compatibility with the ABEST21 Standards
Chapter 1: Internal Quality Assurance and Management
- Standard 1: Academic Unit Management
- Standard 2: Governance System
- Standard 3: Self-Check/Self-Evaluation
- Standard 4: Staff-Development
The School has a well-defined organizational structure, supported by various units. However, the structure could benefit from streamlining to improve overall efficiency and better resource management. While systems like the e-complaint system and UB- Care are in place, there is a need for more proactive efforts in engaging stakeholders, especially alumni and industry partners.
- FEB Brawijaya generally demonstrates good internal quality assurance and management system appropriate for its type, size and function as an educational and research organization. The management system at FEB UB is fundamentally sound and capable of accommodating the needs of both internal and external stakeholders. FEB UB ensures good relationship between the units and committees which deal with the administrative matters. Stakeholders are involved in the decision-making process in a participative and democratic manner, addressing administrative and academic issues. To ensure continuous improvement, FEB is regularly audited by the Quality Assurance Agency (LPM) at the university level through the Internal Quality Audit (AIM) mechanism. Additionally, external evaluations are also conducted through various national accreditation bodies such as the Independent Accreditation Agency for Economics, Management, Business, and Accounting (LAMEMBA), and international accreditation bodies such as ABEST21, AUN-QA, ACCA, and AQAS (European Standards).
FEB UB demonstrates good governance system in examining systematically and periodically the appropriateness of its management. UB Organizational Structure and Work Procedures (SOTK) serves as the official guideline for examining performance in terms of relationship, duties, functions, and authorities within the organization. - The internal quality assurance system at the School is comprehensive, with the GJM overseeing regular internal audits. External evaluations from national and international agencies further ensure that standards are met.
- The various issues that The School faces should be categorized, and the organizations that will improve them, such as committees or working groups, should be clearly defined.
Training should also be systematically implemented, and the results should be evaluated.
Issues to be improved:
The School needs to look into the mechanisms to strengthen engagements with external stakeholders to gather timely feedback and suggestions for improvement. To training hours for all staff and conducting periodic training needs analyses to identify areas for growth and development.
- Internal Quality Audit (AIM) should refer international accreditation standards to ensure that AIM is aligned with the global benchmarks which implies adopting world best practices and guidelines making the audit process more rigorous and comprehensive.
- Coordination between work units needs to be enhanced to improve operational efficiency.
- Adopting online systems must be accompanied by strict measures to protect sensitive data.
- Government policy and regulation changes should be incorporated into the teaching curricula to ensure relevant academic contents.
- The internal quality assurance system at the School is comprehensive, with the GJM overseeing regular internal audits. External evaluations from national and international agencies further ensure that standards are met.
The School’s Feedback:
We are committed and on process in aligning our AIM standards with the international accreditation standards. Adopting the best practices from global standards will surely improving our audit process to be more rigorous and comprehensive.
We will strive to enhance the coordination between the work units directly under our responsibility. Moreover, for the work units under the University we will coordinate with the unit to have better collaboration.
The sensitive data is indubitably a primary concern on our School, adopting the online system. Even though there are no record of data breach in the School and/or in the University, we will ensure to strengthen the already robust data protection measure to safeguard sensitive information. The measures will be coordinated and worked together with the University system since some of the important system in the School are under the authority of University.
We also understand the importance in learning form the dynamic change on the Government Policy and regulation. We will ensure to incorporate them to enrich our academic content and keeping them relevant to the changes.
We are proud of our internal quality assurance system, with GJM overseeing regular audits, and we will continue to seek external evaluations to ensure that we consistently meet both national and international standards.
PRT Response:
No further comments.
Chapter 2: Mission Statement
- Standard 5: Mission Statement
- Standard 6: Financial Strategies
The School’s mission statement is well-aligned with the University’s vision. The emphasis on Indonesian culture and culture-based industries could contribute to the program’s unique identity.
- The mission statement outlines clear, concise, and contemporary strategies to achieve the vision. The mission statement is reflected in the curriculum, which prioritizes cutting-edge approaches, aligning with advancements in science, technology, and market demands, fostering student-centered and collaborative learning. Periodic evaluations involve internal and external stakeholders, ensuring relevance and effectiveness. It emphasizes international reputation and Indonesian cultural identity, ensuring graduates are academically proficient, culturally aware, and globally competitive. The mission statement follows the pre-established Standard Operating Procedures (SOP). This process ensures that the mission statement consistently reflects the institution’s vision and core values.
- The mission statement of the School is well-aligned with both national and global standards, emphasizing leadership, ethical business practices, and cultural sensitivity. It also highlights a unique focus on culture-based industry and the integration of Indonesian specificity, which is a valuable aspect of the School’s identity. While this mission is reflected in some research activities, there is room to better translate these cultural components into concrete actions across the curriculum and programs. By incorporating this distinctive aspect into its branding and academic offerings, the School can further enhance its appeal to international students who are interested in studying in a culturally rich and globally relevant environment.
- The School’s mission statement should be widely published in English.
Issues to be improved:
To further strengthen the School’s uniqueness, it is essential to clearly define the cultural elements and culture-based industries that the School aims to prioritize, supported by the School’s educational and research activities. A more comprehensive financial strategy is needed to diversify revenue sources, reducing reliance on student tuition and ensuring long-term financial sustainability.
- Need to attract a more diverse student body by increasing the number of visitors to its website from abroad.
- Need to improve visibility by optimizing the website for search engines with a focus on international keywords, creating engaging content tailored to prospective students worldwide, and leveraging social media platforms popular in different regions.
- Expand collaborations with international educational consultants, participating in global education fairs, and offering virtual information sessions in multiple languages to draw more unique visitors from various countries.
- There is a need to increase the visibility of the School’s mission on a global scale through enhanced online presence and targeted marketing efforts. Additionally, promoting the unique focus on Indonesian culture and industry could help attract international students seeking a distinctive educational experience that connects local cultural insights with global business practices
The School’s Feedback:
We appreciate the PRT’s assessment and recommendations for further strengthening the unique identity of our mission.
Defining Cultural Focus: We are working to clearly outline the cultural elements and culture-based industries central to our educational and research activities. This will enhance the alignment of our mission with academic programs and research.
Financial Strategy: To reduce reliance on tuition, we are exploring partnerships, grants, and other diversified funding sources, aligning with our long-term financial sustainability goals.
Diverse Student Body and Global Presence: We recognize the importance of attracting a broader international audience. To improve global visibility, we are optimizing our website with international keywords, creating culturally relevant content, and leveraging social media outreach. Plans to participate in global education fairs and offer multilingual virtual sessions will further support our international recruitment efforts.
Promotion of Indonesian Culture and Industry: We aim to better communicate our unique focus on Indonesian culture and industry through targeted branding and academic offerings. This approach will help attract students interested in an education that connects
Indonesian cultural insights with global business practices.
PRT Response:
No further comments.
Chapter 3: Curriculum
- Standard 7: Learning Goals
- Standard 8: Curriculum Policy and Management of Curriculum
- Standard 9: Quality Improvement of Curriculum
- Standard 10: Online Education
- Standard 11: Diploma Policy and Learning Outcomes
- Standard 12: Globalization of Curriculum
The School’s efforts to globalize the curriculum are highly commendable. In particular, the 3-in-1 program which integrates international, industry, and local perspectives, enriches the learning experience for students. The School has taken appropriate measures to provide the facilities to leverage technology for online teaching and learning, creating a more flexible learning environment.
- he learning goals are clearly defined, aligned with industry needs, and regularly reviewed collaboratively. The curriculum development has incorporated faculty, students, alumni, industry professionals, and government agencies to ensure its relevant and responsive to the dynamic economic landscape. The “3-in-1 Program” further enriches the curriculum by bringing together international faculty and industry practitioners, exposing students to cutting-edge research and practical applications.
- The curriculum at the School is regularly updated with input from industry partners and international benchmarking exercises. The School integrates practical applications into theoretical coursework to ensure students are well-prepared for the global market.
- The School should clarify its own curriculum policy and diploma policy, and then identify the current issues.
Issues to be improved:
To ensure curriculum relevance, the School should regularly update its curriculum to align with local context, industry trends and government priorities, in addition to international benchmarking. Implementing a mechanism for systematic stakeholder feedback, particularly from alumni, will help ensure that learning outcomes meet current needs. To further enhance globalization efforts, incorporating more international case studies into the curriculum is recommended.
- Improve the online management system tool to assist lecturers in implementing the updated Semester Learning Plan (RPS) for lecturers and educational staff, particularly concerning assessment components and criteria. This ensures that lecturers can adjust their teaching methods according to the latest guidelines and that the grading system and assessment rubric are in accordance with curriculum policies, providing objective assessments to students.
The School’s Feedback:
We appreciate the PRT’s positive assessment of our curriculum globalization efforts and the effectiveness of the 3-in-1 program in enhancing student learning. In alignment with the recommendations, we are committed to regularly updating our curriculum to reflect local contexts, industry trends, and government priorities, alongside our ongoing international benchmarking efforts.
To strengthen relevance, we are developing a systematic mechanism to gather feedback from key stakeholders, especially alumni, ensuring that learning outcomes align with current professional demands. We also plan to incorporate more international case studies to deepen students’ global perspectives.
In response to feedback on the online management system, we are working on enhancements to support lecturers in implementing updated Semester Learning Plans (RPS), focusing on assessment components and criteria. This will enable faculty to adapt their teaching methods to the latest curriculum policies, ensuring objective and transparent student assessments.
PRT Response:
No further comments.
Chapter 4: Students
- Standard 13: Admission Policy and Student Selection
- Standard 14: Student Encouragement and Support
- Standard 15: Student Body Diversity
The diversity of the student body from a wide range of cultural, social, and professional backgrounds is crucial for the program. The School has highlighted the need to attract more practitioners. If practitioners are identified as the primary target, the application qualifications should be explicitly outlined to attract this group of applicants. Clear criteria on the expected professional experience, academic background, and skill sets will enhance the program’s relevance and appeal to this target group.
- The MPIE has generally achieve the targeted enrolment for the past years. In the program, a good number of working professionals from various government agencies and private institutions are enrolling.
- Student support services are robust, with scholarships, career counseling, and mental health services readily available. International students are actively recruited, and support systems are in place to ease their integration.
- The School must clearly define its target students, and this should include diversity.
Issues to be improved:
The School should provide a range of support services to cater for the diverse needs of students from various backgrounds. For instance, merit-based and need-based financial aid, as well as research-focused academic guidance for students with different needs, ensure all students benefit from these supports and have the resources needed to excel in their studies.
- Low enrolment of international students.
- There is room to enhance recruitment efforts, particularly for international students, through expanded scholarship programs and more targeted recruitment campaigns.
The School’s Feedback:
We acknowledge the PRT’s recommendations on enhancing student diversity and support. Recognizing the importance of attracting practitioners, we are clarifying application criteria to specify the professional experience and skill sets required. While we have achieved enrollment targets in recent years, we aim to increase international student numbers through expanded scholarships and targeted recruitment efforts. To better support our diverse student body, we are also exploring the introduction of both merit-based and need- based financial aid, as well as tailored academic guidance for research-focused students. These initiatives will help us create a more inclusive and supportive environment for all students.
PRT Response:
No further comments.
Chapter 5: Faculty
- Standard 16: Faculty Structure
- Standard 17: Faculty Qualifications
- Standard 18: Maintenance of Education and Research Environment
- Standard 19: Faculty Development
- Standard 20: Faculty Diversity
The implementation of the Tri Dharma principles and the 3-in-1 program is commendable for fostering an inclusive environment that encourages the participation of faculty members from diverse backgrounds. In addition, the implementation of the mentor- mentee system, such as team-teaching, is beneficial for staff development and should be continued.
- FEB UB has a number of full-time professors and associate professors that is adequate for its educational program. The ratio of faculty to students is adequate in most study programs. Majority of faculty members are full-time. There are several adjunct or visiting lecturers who provide valuable external perspectives and expertise, enriching the educational experience for students. Overall, the number of foreign faculty members is limited. Thus, more programs such as international exchange, visiting professors, and joint research/ examiner should be encouraged.
- The School’s faculty development initiatives are comprehensive, with opportunities for professional development, research collaboration, and international exchanges. There is a strong emphasis on increasing the number of faculty with doctoral qualifications.
- Diversity among faculty members is essential.
In addition to educating your own faculty, you also need to recruit talented and diverse faculty from outside the university
Issues to be improved:
There should be specific targets and plans for the School to increase the number of foreign faculty members and to attract as well as retain high-performing faculty members which is crucial for the success of an autonomous institution. The criteria and targets set for research and publication rewards should be differentiated between science and social science disciplines, to ensure fair and meaningful recognition of scholarly work across all areas.
- Need to encourage lecturers to pursue Postdoctoral programs, develop a career mapping system based on their expertise and skills.
- Encourage lecturers to get professional / international certification programs to enhance their expertise.
- None
The School’s Feedback:
We thank the PRT for their assessment and valuable recommendations. We recognize the importance of increasing our foreign faculty presence and are setting specific targets and strategies to attract and retain high-performing faculty members. Our faculty development initiatives will continue to prioritize international exchanges, postdoctoral programs, and professional certifications, along with a career mapping system tailored to faculty expertise. Additionally, we plan to differentiate the criteria for research and publication rewards across science and social science disciplines to ensure fair recognition of scholarly contributions. These efforts align with our goal of enhancing faculty diversity, expertise, and overall institutional success.
PRT Response:
No further comments.
Chapter 6: Educational Infrastructure
- Standard 21: Maintenance of Educational Infrastructure
- Standard 22: Globalization of Educational Infrastructure
The School provides appropriate educational infrastructure to support teaching and learning.
- FEB UB has generally provided appropriate number and quality of facilities, such as classrooms, seminar rooms, and study rooms which are necessary for study environment. For the students it would be nice to have special facilities such as Statistics Corner and Big Data Lab that can further support the learning process. Special workspace is provided for the academic community (lecturers, staff, and students). Special workspaces are also equipped with internet facilities (wifi hotspots) to support the needs of online information and system.
A huge collections of references can be accessed through the central library of Universitas Brawijaya, which occupies an area of 5,000 square meters with the last five years of collection of 11,926 titles. The FEB Reading Room or SAC (Self Access Center) has several collections of books in economics, management, and accounting that operate for eight hours daily international scientific journals (in electronic form) whose quantity reaches tens of thousands of titles that can be accessed online. - The School has modern facilities that effectively support both in-person and online learning, with regular upgrades to classrooms designed to enhance student-centered learning. The School’s computer labs, research rooms, and other resources are generally well-maintained and accessible to both students and faculty.
- It seems to be at a nearly satisfactory level.
Issues to be improved:
There is a need for the School to enhance the facilities available for students with disabilities or special needs. There are also concerns regarding the limited parking areas on campus for students’ use.
- FEB can improve educational infrastructure and infrastructure for students with disabilities in activities on campus. Examples include providing audio-visual learning materials that can be delivered in standard video formats containing animations, audio, and images that can be developed to display language markings to help deaf students better understand and enrich their subject matter.
- Special pedestrian lane for the blind can also be made available to assist those who have visionary issue.
- The recent significant increase in student enrollment has made space a premium, particularly for study rooms and parking. Additionally, improvements are needed in providing better facilities for students with disabilities, as well as expanding examination and research rooms to accommodate the growing demands of the student and faculty population.
The School’s Feedback:
We acknowledge the PRT’s assessment and are committed to enhancing our educational infrastructure to better support all students, including those with disabilities. To address this, we are exploring the addition of facilities such as audio-visual learning materials with language support for deaf students and a special pedestrian lane for visually impaired students. We recognize the recent increase in student enrollment and are evaluating options to expand study and examination rooms as well as research spaces. Improvements to parking facilities are also under consideration to meet campus needs effectively. These efforts aim to create a more accessible, inclusive, and well-equipped learning environment for our growing academic community.
PRT Response:
No further comments.
4. Good Practice in the School’s Educational Programs
Title: “3-in-1 Program: A Nexus for Global, Industry, and Academic Learning”
Reason: This title reflects the essence of the program’s uniqueness, that goes beyond the traditional classroom experience. It highlights the program’s unique approach of integrating diverse perspectives from academia, industry, and international sources into a single, dynamic learning environment. The term “Nexus” suggests a central connection point where these three elements converge to enhance students’ learning through valuable networking opportunities, industry-relevant content, and global exposure.
5. Matters to be improved
Many actions have been proposed to be implemented over the next three years. To ensure effective change, the three-year action plan should address key issues clearly, outline specific improvement initiatives, and define the actions needed. It is essential for the School to identify and prioritize critical areas for improvement and establish clear timelines for implementation.
- Since the number of students is very large and many of them ride motorbikes, it would be very important for UB to provide enough parking which is not very far from their classes.
- Class schedule can be further refined to avoid rushing on behalf of the students especially when in between the classes students might need to eat or pray.
- Interviews with the management team, faculty, students, administrative staff, and alumni have highlighted a strong, cohesive culture at the School, where individuals across all levels feel a sense of community and belonging. The School fosters an inclusive and collaborative atmosphere, often described as “like a family,” which enhances both the learning and working environment. This positive culture is a key strength and contributes to the overall satisfaction of students and alumni, who express high levels of pride in their education. Both faculty and administrative staff are seen as highly professional, dedicated to supporting students’ academic and personal development. The School’s culture and atmosphere are commendable and should be preserved as the School continues to expand its international presence and diversify its student body.
- Concerned about the lack of diversity among faculty and students.
The School’s Feedback:
We appreciate the PRT’s recognition of our 3-in-1 program and its role in enriching students’ learning through the integration of academic, industry, and global perspectives. To further enhance this program, we are committed to fostering ongoing connections with alumni and industry partners, which will sustain a vibrant network that supports professional growth and global exposure for our students.
In alignment with the recommendation, we will ensure our three-year action plan prioritizes critical improvement areas, outlines clear initiatives, and establishes timelines for effective implementation. Additionally, we acknowledge the need for practical improvements, such as expanded parking facilities and optimized class scheduling, to better accommodate student needs.
The strong, cohesive culture within our School is a cornerstone of our community, promoting a supportive and inclusive environment for all. We are dedicated to preserving this atmosphere as we expand internationally and diversify our student body, ensuring that our values of collaboration and professionalism continue to define the FEB UB experience.
PRT Response:
No further comments.
6. Peer Review Schedule
ABEST21 assessed the School’s ABEST21 Management Accreditation by conducting substantial assessment on “Self-Check/Self-Evaluation Report (SCR)” by the Desk Review and the Peer Review Visit according to the Review Schedule below.
- Jun.30, 2023 : Acceptance of the “QIS”
- Oct.23, 2023 : Online Interview
- Nov.28 and 29, 2023 : Ratification of the “QIS” by the Peer Review Committee
- Jul. 3, 2024 : Acceptance of the “SCR”
- Oct.7 and 8, 2024 : Peer Review Visit
- Oct.29, 2024 : Informal Announcement of the Draft of the PRT Review Report
- Oct.29-Nov.12 : Coordination of opinions between the PRT and the School
- Nov.27-28, 2024 : Ratification of the “PRT Review Report”
- Jan.14, 2025 : Recommendation of the Accreditation Committee
- Feb.26, 2025 : Ratification of the ABEST21 Accreditation by the Board of Trustees