Optimizing the Internal Audit Function of Muhammadiyah Higher Education Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah

Main Article Content

Nur Ravita Hanun
Hadiah Fitriyah
Detak Prapanca
Surya Ningrum

Abstract

Perguruan Tinggi menghadapi era baru. Permendikbud no. 22 Tahun 2017 mewajibkan setiap Perguruan Tinggi memiliki Satuan Pengawasan Internal (SPI). Merespon kebijakan tersebut, Diktilitbang PP Muhammadiyah menerbitkan surat edaran yang menginstruksikan agar Perguruan Tinggi Muhammadiyah membentuk internal audit bidang keuangan. SPI sebagai lembaga Internal Audit (IA) bertugas melakukan monitoring dan evaluasi atas kinerja organisasi yang fokus dibidang non-akademik. SPI diharapkan mampu menjaga dan mengawal aset institusi agar digunakan dan dioptimalkan sebagai mana mestinya guna menunjang tujuan organisasi. Namun, realitasnya masih terdapat kecurangan yang dilakukan auditee dan konflik kepentingan diantara auditee dengan Pimpinan Perguruan Tinggi sebagai prinsipal. Tujuan penelitian ini mengungkap fungsi internal audit untuk meningkatkan kinerja Perguruan Tinggi Muhammadiyah. Penelitian dilakukan dengan metode observasi, arsip data, wawancara semi terstruktur, dan partisipasi. Hasil penelitian menunjukkan, secara umum fungsi internal audit di PTM telah dijalankan dengan baik. Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi internal audit di Perguruan Tinggi Muhammadiyah.

Article Details

How to Cite
Hanun, N. R., Fitriyah, H., Prapanca, D., & Ningrum, S. (2022). Optimizing the Internal Audit Function of Muhammadiyah Higher Education: Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah. Procedia of Social Sciences and Humanities, 3, 1271-1280. https://doi.org/10.21070/pssh.v3i.278
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References

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