The Model of the Internal Monitoring Unit After the Determination of IAIN to Become a UIN
DOI:
https://doi.org/10.5555/ijosmas.v3i3.202Keywords:
SPI, Internal Control, PTKIN SPI, SPI performance rulesAbstract
The Internal Supervisory Unit (SPI) at State Islamic Religious Universities (PTKIN) carries out supervisory duties in accordance with the Minister of Religion Regulation of the Republic of Indonesia No. 25 of 2017. SPI as one of the supervisory system tools, is required to focus on achieving governance, control, risk management, not just just administrative work. The existence of SPI at PTKIN must be understood by elements within the organization and have the same perception regarding the scope of the audit area by the organization and top management.
This study uses the "A Case Study" method or case study. Research data through interview techniques, observation and documentation. The data is processed through the stages of data processing, checking the correctness of the data, compiling data, carrying out coding, classifying data, correcting unclear interview answers. This stage is carried out to facilitate the analysis stage and research conclusions. From the results of this study it was found that the implementation of internal control at PTKIN has been running but has not covered all aspects of supervision, the efforts made to increase supervision include increasing the number of personnel and supporting tools such as an integrated information system. The SPI performance system must be able to cover all aspects of activities in the work unit so that the supervision system runs at PTKIN
Downloads
References
Alexander, R. J. (1984). Fixed expressions in English: reference books and the teacher. ELT Journal, 38(2), 127–134.
Bairizki, A., & Nasfi, D. (2021). Manajemen Perubahan. Widina Bhakti Persada Bandung.
Creswell, J. W. (2010). Research design pendekatan kualitatif, kuantitatif, dan mixed. Yogyakarta: Pustaka Pelajar.
Dewi, Y. A., Nasfi, N., & Yuliza, M. (2021). Internal Control System, Utilization of Accounting Information Technology, on Village Fund Management Accountability. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 190–203. https://doi.org/10.29040/ijebar.v5i1.2040
Fitri, S. A., Rahmi, M., Caniago, S., & Putra, Y. E. (2022). Satuan pengawasan internal: Harapan dan realita. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(8), 3567–3571.
Hadijaya, Y., & Nasution, I. (2018). Pengembangan Model Peningkatan Kinerja Perguruan Tinggi Keagamaan Islam Negeri Dengan Pendekatan Balanced Scorecard.
Hendrayani, E., & Triyasa, A. (2021). PENGANTAR MANAJEMEN Teori dan Aplikasi. Insan Cendekia Mandiri.
Indonesia, P. (2012). Peraturan Pemerintah Republik Indonesia No. 74 Tahun 2012 tentang Pengelolaan Keuangan Badan Layanan Umum. Pemerintah Republik Indonesia.
Kemenrintek. (1999). Peraturan Pemerintah No. 60 Tahun 1999 tentang Pendidikan Tinggi. Kemenristek.
Prativi, O., & Octava, R. (2013). Evaluasi Efektivitas Fungsi Satuan Pengawas Intern (SPI) Dalam Melaksanakan Audit Internal. Jurnal Akuntansi AKUNESA, 1(2).
Rahmad, R., Sabri, S., & Nasfi, N. (2021). The Influence of Organizational Structure, Leadership and Human Resource Capability on Service Effectiveness. International Journal of Social and Management Studies, 2(3), 123–131.
Rahmat, A. (2020). Merawat Keseimbangan dalam Pertentangan: Alih Status dan Pergeseran Paradigma UIN Imam Bonjol Padang. Universitas Islam Indonesia.
Slamet, S. (2014). Implementasi Konsep dan Prinsip Good University Governance pada Perguruan Tinggi Dalam rangka Mewujudkan Good Governance University.
Syamsurizal, S. (2020). Peran Kepemimpinan dan Penerapan Manajemen Perubahan dalam Peningkataan Daya Saing Organisasi Perguruan Tinggi. Jurnal Administrasi Bisnis Internasional, 1(1).
Wahyudi, I., Alim, M. N., Malia, E., & Dewi, I. O. (2021). Budaya Organisasi dan Sistem Pengendalian Manajemen Pada Perguruan Tinggi. KABILAH: Journal of Social Community, 6(2), 126–140.
Wijatno, S. (2009). Pengelolaan perguruan tinggi secara efisien, efektif, dan ekonomis untuk meningkatkan mutu penyelenggaraan pendidikan dan mutu lulusan. Penerbit Salemba Empat.
