Examining Internal Control Unit in Improving Personnel Performance on Islamic Higher Education
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Abstract
The internal control unit (ICU) can not only reduce fraud in financial matters, misappropriation of assets, but also can improve the performance of personnel in state Islamic universities. The purpose of this research is to study the role of the internal control unit in improving the performance of human resources. This study uses a qualitative approach with the type of case study at the State Islamic University of Sulthan Thaha Saifuddin Jambi. The research subjects are the head of the internal control unit, the secretary, lecturers and employees. Data were collected through in-depth interviews, document review, and observation, then the data were analyzed descriptively. Research findings that the internal control unit plays an important role in higher education governance which includes supervision of finance, assets, and human resources. The existence of an internal control unit has been able to improve and improve the performance of individuals and the performance of units, institutions, which have an impact on the performance of the institution.
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References
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Saputra, P., Sudiro, A., & Irawanto, D. W. (2018). Job satisfaction in compensation, environment, discipline, and performance: evidence from Indonesia higher education. MEC-J (Management and Economics Journal), 2(3), 217–236.
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Sutanja, T. (2019). Pengaruh Motivasi, Kepemimpinan dan Disiplin Pegawai terhadap Kinerja Pegawai. Journal of Management Review, 3(2).
Syah Putra, N., Widarsono, A., & Nasim, A. (2017). Analisis Penerapan Sistem Pengendalian Internal Untuk Mencegah Kredit Macet Pembiayaan Musyarakah Modal Kerja Yang Diberikan Oleh Bank. Jurnal ASET (Akuntansi Riset), 5(2). https://doi.org/10.17509/jaset.v5i2.9094
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Wahyudi, P. (2018). Pengaruh Peran Satuan Pengawasan Internal Terhadap Pencapaian Good University Governance Pada Perguruan Tinggi Keagamaan. AKMEN Jurnal Ilmiah, 15(2).
Wardhana, R. M. D. H., Tarmedi, E., & Sumiyati, S. (2016). Upaya Meningkatkan Kinerja Dengan Cara Memberikan Motivasi Kerja Dan Menumbuhkan Komitmen Organisasional Pegawai Dinas Perhubungan Provinsi Jawa Barat. Journal of Business Management Education (JBME), 1(2), 91–96. https://doi.org/10.17509/jbme.v1i2.5969
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Yeni Yulita. (2018). Analisis Pengendalian Internal Dalam Mengatasi Analisis Pengendali Analisis Pengendalian Internal D Alam Alam Me Ng Ngatasi Kecurangan Orderan Orderan Pada Transportasi Berbasis Online. Repostiory Uinjambi, 1(3).
Ansori, A. F., Evana, E., & Gamayuni, R. R. (2018). The Effect of Good University Governance , Effectiveness of Internal Controlling System , and Obedience of Accounting Regulation on the Tendency of Fraud in PTKIN-BLU. In Research Journal of Finance and Accounting (Vol. 9, Issue 4).
Asmawanti S, D., & Aisyah, S. (2019). Peran Satuan Pengawasan Intern Dan Penerapan Pengendalian Internal Terhadap Pencapaian Good University Governance Pada Perguruan Tinggi Di Kota Bengkulu. Jurnal Akuntansi, 7(2), 101–118. https://doi.org/10.33369/j.akuntansi.7.2.101-118
Azka Raga, R., Suharman, H., & Sari, P. Y. (2020). The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities. Jurnal Organisasi Dan Manajemen, 16(1), 48–59. https://doi.org/10.33830/jom.v16i1.708.2020
Dewi, S. P. (2012). Pengaruh Pengendalian Internal Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan SPBU Yogyakarta (Studi Kasus Pada SPBU Anak Cabang Perusahaan RB.GROUP). Nominal, Barometer Riset Akuntansi Dan Manajemen, 1(1). https://doi.org/10.21831/nominal.v1i1.993
Gitayani, W. T., Darmawan, N. A. S., & Purnamawati, I. G. A. (2015). Pengaruh Gaya Kepemimpinan, Sistem Pengendalian Internal (SPI) dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Karyawan Bagian Akuntansi. E-Journal S1 Ak Univeritas Pendidikan Ganesha, 3(1).
Govender, L. N., Perumal, R., & Perumal, S. (2018). Knowledge management as a strategic tool for human resource management at higher education institutions. SA Journal of Information Management, 20(1). https://doi.org/10.4102/sajim.v20i1.966
Hamzah, M. Z., & Ritonga, M. (2006). Pengaruh Satuan Pengawasan Internal (SPI) Terhadapa Upaya Peningkatan Kinerja PD. Perkebunan Propinsi Sumatera Utara. Media Riset Akuntansi, Auditing Dan Informasi, 6(3), 339–3371.
Idris, S., Putra, T. R. I., Djalil, P. M. A., & Chandra, M. D. R. (2017). The Analysis of Effectiveness of Education, Training and Motivation on Work Productivity and Its Impact on the Performance of Civil Service of Personel, Education and Training Agency,(BKPP), The Province of Aceh, Indonesia. Education and Training Agency,(BKPP), The Province of Aceh, Indonesia. Journal of Resources Development and Management, 29, 32–37.
Ma’ayan, Y., & Carmeli, A. (2016). Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units. Journal of Business Ethics, 137(2), 347–363. https://doi.org/10.1007/s10551-015-2561-0
Makkulasse, R., & Sari, N. I. (2018). Implementasi Manajemen Sumber Daya Manusia (MSDM) Pada Perguruan Tinggi Keagamaan Islam Negeri (PTKIN). Dinamis: Journal of Islamic Management And Bussines, 1(1), 10–17.
Mifti, S., Lestarito, N. B., & Kowanda, A. (2009). Pengawasan Internal dan Kinerja (Suatu Kajian di Kantor Inspektorat Jendral Departemen Dalam Negeri). Jurnal Ekonomi Bisnis, 14(3), 114–124.
Mukhibad, H. (2017). Maintaining Employees’ Morality to Improve Internal Control in the Sharia Microfinance Institution. Walisongo: Jurnal Penelitian Sosial Keagamaan, 25(2). https://doi.org/10.21580/ws.25.2.1924
Mulyani, P., & Suryawati, R. F. (2011). Analisis peran dan fungsi sistem pengendalian intern pemerintah (SPIP/PP No.60 Tahun 2008) dalam meminimalisasi tingkat salah saji pencatatan akuntansi keuangan pemerintah daerah. Jurnal Organisasi Dan Manajemen, 7(2), 102–116.
Overman, S., Akkerman, A., & Torenvlied, R. (2016). Targets for honesty: How performance indicators shape integrity in Dutch higher education. Public Administration, 94(4), 1140–1154.
Paramitadewi, K. (2017). Pengaruh Beban Kerja Dan Kompensasi Terhadap Kinerja Pegawai Sekretariat Pemerintah Daerah Kabupaten Tabanan. E-Jurnal Manajemen Universitas Udayana, 6(6).
Ready, M. W., Kuswinarno, M., & Wispandono, R. M. M. (2014). Analisis Efektivitas Dan Pengaruh Satuan Pengawasan Intern ( SPI ) Terhadap Kinerja Manajerial Pada Universitas Trunojoyo Madura. Jurnal Studi Manajemen Dan Bisnis, 1(1), 74–84.
Rosananda, F. La. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Terhadap Efektivitas Pelaksanaan Sistem Pengendalian Internal. Jurnal Akuntansi, 2(2).
Saputra, P., Sudiro, A., & Irawanto, D. W. (2018). Job satisfaction in compensation, environment, discipline, and performance: evidence from Indonesia higher education. MEC-J (Management and Economics Journal), 2(3), 217–236.
Sasono, E. (2014). Manajemen Sumber Daya Manusia Perguruan Tinggi: Tantangan Dan Kebutuhan. Jurnal STIE Semarang, 6(2), 64–76.
Setiadi, R. M., Nuryatno, M., & Jamaluddin, J. (2021). Analisis Peran Pengendalian Internal Sebagai Pemoderasi Pengaruh Peran Auditor Internal Terhadap Kinerja Organisasi Pada Perguruan Tinggi Keagamaan Islam Negeri Di Indonesia. Jurnal Revenue: Jurnal Ilmiah Ilmu Akuntansi, 2(1), 130–144.
Situmorang, O., Mukhtar, M., & Yasin, M. (2020). The Effect Organizational Structure and Work Motivation On Vendor’s Employee performance at Automotive Distributor in Indonesia. Journal of Business and Behavioural Entrepreneurship, 4(2), 84–93. https://doi.org/10.21009/JOBBE.004.2.07
Suherman. (2017). Pola Mutasi, Reward & Punishment vs Fraud. Djkn.
Sururama, R. (2019). Upaya Peningkatan Kinerja Tenaga Pendidik Melalui Monitoring Dan Evaluasi Di Akademi Keperawatan Rumkit TKT. III Teling Manado Provinsi Sulawesi Utara. TRANSFORMASI: Jurnal Manajemen Pemerintahan, 11(1), 45–60. https://doi.org/10.33701/jt.v11i1.633
Susanty, E. (2017). Effects of Stressor on Work and Employee Performance in Higher Education. Review of Integrative Business and Economics Research, 6, 336.
Sutanja, T. (2019). Pengaruh Motivasi, Kepemimpinan dan Disiplin Pegawai terhadap Kinerja Pegawai. Journal of Management Review, 3(2).
Syah Putra, N., Widarsono, A., & Nasim, A. (2017). Analisis Penerapan Sistem Pengendalian Internal Untuk Mencegah Kredit Macet Pembiayaan Musyarakah Modal Kerja Yang Diberikan Oleh Bank. Jurnal ASET (Akuntansi Riset), 5(2). https://doi.org/10.17509/jaset.v5i2.9094
Syahril. (2013). Peran Auditor Internal dan Sistem Pengendalian Intern (SPI) dalam Pengelolaan resiko di Lembaga Keuangan Syariah. Jurnal Akuntansi Dan Keuangan Islam, 1(2), 51–63.
Szelągowska-Rudzka, K. (2018). Human Resources Management in Higher Education Institutions in Poland. Management, 22(1), 208–225. https://doi.org/10.2478/manment-2018-0015
Tandri, M., Sondakh, J. J., & Sabijono, H. (2015). Fektivitas Penerapan Sistem Pengendalian Intern Terhadap Penerimaan Dan Pengeluaran Kas Di Rsu Pancaran Kasih Gmim Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(3).
Wahyudi, P. (2018). Pengaruh Peran Satuan Pengawasan Internal Terhadap Pencapaian Good University Governance Pada Perguruan Tinggi Keagamaan. AKMEN Jurnal Ilmiah, 15(2).
Wardhana, R. M. D. H., Tarmedi, E., & Sumiyati, S. (2016). Upaya Meningkatkan Kinerja Dengan Cara Memberikan Motivasi Kerja Dan Menumbuhkan Komitmen Organisasional Pegawai Dinas Perhubungan Provinsi Jawa Barat. Journal of Business Management Education (JBME), 1(2), 91–96. https://doi.org/10.17509/jbme.v1i2.5969
Wardoyo, T. S., & Lena. (2010). Peranan Auditor Internal dalam Menunjang Pelaksanaan Good Coorporate Governance (Studi Kasus Pada PT Dirgantara Indonesia). Akurat Jurnal Ilmiah Akuntansi, 1(3).
Yeni Yulita. (2018). Analisis Pengendalian Internal Dalam Mengatasi Analisis Pengendali Analisis Pengendalian Internal D Alam Alam Me Ng Ngatasi Kecurangan Orderan Orderan Pada Transportasi Berbasis Online. Repostiory Uinjambi, 1(3).