Government Internal Control Systems in Higher Education: Exploration of Management Principles, SWOT Models, and Solutions for Effective Management
Authors (s)
(1) Suratman Suratman
(Universitas Islam Negeri Sultan Aji Muhammad Idris) Indonesia
(2) * Sugiyono Sugiyono
(Universitas Islam Negeri Sultan Aji Muhammad Idris) Indonesia
(*) Corresponding Author
AbstractThe main focus of the study is to identify obstacles in implementing the Government's Internal Control System (SPIP), primarily related to low commitment and lack of sincerity in the documentation process. This study aims to evaluate the government's internal control system at Sunan Kalijaga State Islamic University Yogyakarta. The study aims to explore relevant management principles, formulate a SWOT analysis model, and identify obstacles to managing the government's internal control system. This study used a mixed approach between qualitative and quantitative to analyze the effectiveness of SPIP. Data collection techniques include interviews, documentation studies, and questionnaire dissemination. Data were analyzed thematically for qualitative information from interviews and documentation studies, while descriptive statistical methods analyzed quantitative data from questionnaires. The results showed an increase in risk governance with a value of 4,205 in the managed and measurable category, creating an anti-corruption organizational culture. The SWOT model finds a Strengths Opportunities (SO) strategy focusing on maximizing internal strengths and exploiting external opportunities. The implication of this research is the need for leadership support to strengthen control systems, educate staff, and utilize technology to increase efficiency in documentation. |
Keywords
References
Anh, T., Thi, L., Quang, H., & Thi, T. (2020). Factors Influencing the Effectiveness of Internal Control in Cement Manufacturing Companies. Management Science Letters, 10(1), 133-142. https://doi.org/10.5267/j.msl.2019.8.009
Benavides, L. M. C., Tamayo Arias, J. A., Arango Serna, M. D., Branch Bedoya, J. W., & Burgos, D. (2020). Digital Transformation in Higher Education Institutions: A Systematic Literature Review. Sensors, 20(11), 3291. https://doi.org/10.3390/s20113291
Chan, K. C., Chen, Y., & Liu, B. (2021). The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese firms using the COSO Framework. European Accounting Review, 30(4), 733-765. https://doi.org/10.1080/09638180.2020.1776626
Chang, S. I., Chang, L. M., & Liao, J. C. (2020). Risk Factors of Enterprise Internal Control Under the Internet of Things Governance: A Qualitative Research Approach. Information & Management, 57(6), 103335. https://doi.org/10.1016/j.im.2020.103335
Effiong, S. A., & Ejabu, F. E. (2020). Liquidity Risk Management and Financial Performance: Are Consumer Goods Companies Involved. International Journal of Recent Technology and Engineering, 9(1), 580-589. https://doi.org/10.35940/ijrte.A1692.059120
Flechsig, C., Anslinger, F., & Lasch, R. (2022). Robotic Process Automation in Purchasing and Supply Management: A Multiple Case Study on Potentials, Barriers, and Implementation. Journal of Purchasing and Supply Management, 28(1), 100718. https://doi.org/10.1016/j.pursup.2021.100718
Hariram, N. P., Mekha, K. B., Suganthan, V., & Sudhakar, K. (2023). Sustainalism: An Integrated Socio-Economic-Environmental Model to Address Sustainable Development and Sustainability. Sustainability, 15(13), 10682. https://doi.org/10.3390/su151310682
https://doi.org/10.30871/jaemb.v9i1.2924
Hu, B., & Denizkurdu, A. (2020). Risk Governance Framework and the Three Lines of Defence Construct: A Challenged Self-Assessment Process Through an Activity-Based Approach. Journal of Risk Management in Financial Institutions, 13(3), 212-223.
Jain, V., Ajmera, P., & Davim, J. P. (2022). SWOT Analysis of Industry 4.0 Variables Using AHP Methodology and Structural Equation Modelling. Benchmarking: An International Journal, 29(7), 2147-2176. https://doi.org/10.1108/BIJ-10-2020-0546
Jatmiko, B., Udin, U. D. I. N., Raharti, R., Laras, T., & Ardhi, K. F. (2021). Strategies for MSMEs to Achieve Sustainable Competitive Advantage: The SWOT Analysis Method. The Journal of Asian Finance, Economics and Business, 8(3), 505-515.
Kyere, M., & Ausloos, M. (2021). Corporate Governance and Firms Financial Performance in the United Kingdom. International Journal of Finance & Economics, 26(2), 1871-1885. https://doi.org/10.1002/ijfe.1883
Latupeirissa, J. J. P., & Suryawan, I. M. Y. (2021). The Role of Inspectorate to Implementation of The Government Internal Control System (SPIP). Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT), 1(1), 1-7. https://doi.org/10.51715/husocpument.v1i1.2
Ludwig, D., & Macnaghten, P. (2020). Traditional Ecological Knowledge in Innovation Governance: A Framework for Responsible and Just Innovation. Journal of Responsible Innovation, 7(1), 26-44. https://doi.org/10.1080/23299460.2019.1676686
Mansoor, M. (2021). Citizens' Trust in Government as a Function of Good Governance and Government Agency's Provision of Quality Information On Social Media During COVID-19. Government information quarterly, 38(4), 101597. https://doi.org/10.1016/j.giq.2021.101597
Masita, I., & Yuhertiana, I. (2022). Analysis of Risk Management Implementation in the Internal Audit Unit (SPI) Politeknik Pelayaran Surabaya Using Iso 31000: 2018. International Journal of Multidisciplinary: Applied Business and Education Research, 3(10), 2096-2105. https://doi.org/10.11594/ijmaber.03.10.21
Mezmir, E. A. (2020). Qualitative Data Analysis: An Overview of Data Reduction, Data Display, and Interpretation. Research on humanities and social sciences, 10(21), 15-27.
Mökander, J., Axente, M., Casolari, F., & Floridi, L. (2022). Conformity Assessments and Post-Market Monitoring: a Guide to the Role of Auditing in the Proposed European Ai Regulation. Minds and Machines, 32(2), 241-268. https://doi.org/10.1007/s11023-021-09577-4
Mukhlis, M., Sumirah, S., & Prahesta, A. L. (2021). Evaluation on Maturity Assessment System of Government Internal Control System (SPIP) in Local Government. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 9(1), 94-102.
Nuha, S. U., Miqdad, M., & Sulistiyo, A. B. (2021). The Implementation Internal Control System Government With Government Regulation Release of No. 60/2008 in KPU Jember Regency: A Phenomenology Approach. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 6(2), 1091-1107. https://doi.org/10.20473/jraba.v6i2.132
Ojogiwa, O. T. (2021). The Crux of Strategic Leadership for A Transformed Public Sector Management in Nigeria. International Journal of Business and Management Studies, 13(1), 83-96.
Okafor, A., Adeleye, B. N., & Adusei, M. (2021). Corporate Social Responsibility and Financial Performance: Evidence from US tech firms. Journal of Cleaner Production, 292, 126078. https://doi.org/10.1016/j.jclepro.2021.126078
Pangestu, U., & Karwan, D. H. (2021). The Role of the Principal to Increase Teacher Innovation and Creativity During the Pandemic. Nidhomul Haq: Jurnal Manajemen Pendidikan Islam, 6(2), 251-266.
Pratiwi, K. I., Rosdini, D., & Fitriyah, F. (2020). Influence of Transformational Leadership Style, Internal Control System, and Government Internal Auditor (Apip) Capability Level on Fraud Prevention. International Journal of Innovation, Creativity and Change, 10(11), 705-726.
Sahabuddin, S., Sutrisno, T., Subekti, I., & Andayani, W. (2021). The Effect Of Public Governance, Human Resource Quality, Characteristics of the Government Internal Su-Pervisory Apparatus, and the Government Internal Supervisory System on the Quality of Local Government Financial Report. Accounting, 7(7), 1535-1546. https://doi.org/10.5267/j.ac.2021.5.017
Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness. International Journal of Business Science & Applied Management (IJBSAM), 16(2), 1-21.
Stern, C., Lizarondo, L., Carrier, J., Godfrey, C., & Loveday, H. (2021). Methodological Guidance for the Conduct of Mixed Methods Systematic Reviews. JBI evidence implementation, 19(2), 120-129. https://doi.org/10.1097/XEB.0000000000000282
Sumaryati, A., Praptika, N., & Machmuddah, Z. (2020). Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795-802. https://doi.org/10.13106/jafeb.2020.vol7.n10.795
Article View
Abstract views : 242 times
| PDF files viewed : 98 times
| 10.33650/al-tanzim.v8i1.6712 |
|
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Suratman, Sugiyono
