PERAN PENTING AUDIT MUTU INTERNAL BAGI PERGURUAN TINGGI

Authors

  • Yovi Yanti UNTAN
  • Usman Radiana

Abstract

This research aims to fully describe internal quality audits, namely the important role of internal quality audits and internal audits in education in Indonesia. In obtaining data for this research, a qualitative approach of the Systematic Literature Review type was used, by collecting data from books, journals and articles. Data analysis was carried out using the PRISMA method, there were 5 stages used, namely determining eligibility criteria, determining sources of information, selecting literature, collecting data, and selecting data items. With this method it can be obtained from various sources including journals, books, documentation, the internet and libraries. The research results found that: 1) The important role of internal quality audit is that there are four main practical elements, namely verification of written records, policy analysis, evaluation of the logic and completeness of procedures, internal services, and staff to ensure that procedures are efficient and in accordance with organizational policies and reporting recommendations. improvements to superior management. 2). Internal Audit of Education in Indonesia, Joint audits can play an important role in the implementation of education, so that they can find out various problems that occur in operational activities in schools, the causes of these problems, and then think about solutions to these problems. From the implementation of this audit, it is hoped that it can improve the quality of educational services supported by transparency and accountability in the management of educational services

Keywords:    The important role of internal quality audi, education in Indonesia

Downloads

Download data is not yet available.

References

Ahmad, I. (2016). Materi Annual Meeting BAN-PT: Pengembangan Sistem Penjaminan Mutu Pendidikan Tinggi. Jakarta: BAN-PT.

Aisyah, Siti, and Yoan Happy Gusmara.(2016).Persepsi Pegawai Atas Peran Auditor Internal Di Universitas Bengkulu. Jurnal Akuntansi, 101-112.

Alqudah,H., Lutfi, A., abualoush, S.H., Al Qudah, Z. Alshira, Almaiah, Alrawad.M., Tork.M.(2023). The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies. International Journal of Information Management

Alwi, B. D., & Yuyetta, E. N. (2020). The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function. Riset Akuntansi dan Keuangan Indonesia, 5(3), 223-240. https://doi. org/10.23917/reaksi.v5i3.12736

Calista, B., & Andono, F. A. (2012). Analisis Kemampuan Berpikir Kritis Auditor Internal pada Tahap Perencanaan Audit Sistem Manajemen Mutu di Universitas Surabaya. Media Riset Akuntansi, 12(2), 1-13. https:// doi.org/10.25105/me.v20i2.780

Cassandra,S,Y, et al. (2008). Perceptions of Singaporean Internal Audit Customers Regarding the Role and Effectiveness of Internal Audit. Asian Journal of Business and Accounting, 1(2)

Dittenhofer, M. (2001), “Efektivitas audit internal: perluasan metode yang ada”, Jurnal Audit Manajerial, Vol. 16 No.8.

Dittenhofer, M. (2001), "Internal audit effectiveness: an expansion of present methods", Managerial Auditing Journal, Vol. 16 No.8, pp.443-50.

Dugarova, D & Kimova, S. Kalinia, L. (2015). Educational Audit as an Imperative of Higher Education Program Competitiveness in the Trans-Border Region. ocial and Behavioral Sciences 214. 192 – 200

Enofe,o., Mgbame, C. J., Osa-Erhabor, V., Ehiorobo.(2013). The Role of Internal Audit in Effective Management in Public Sector. Research Journal of Finance and Accounting. Vol 4(6)

Feizizadeh, A. (2012). Strengthening internal audit effectiveness. Indian Journal of Science and Technology. Vol 5(5)

Hazaea, SA, Zhu, J., Khatib, SF, Bazhair, AH, & Elamer, AA (2021). Praktik Jaminan Keberlanjutan: Tinjauan Sistematis Dan Agenda Penelitian Di Masa Depan. Penelitian Ilmu Lingkungan Dan Polusi, 1-22. Doi: 10.1007/S11356-021-17359-9.

Herubawa, D. A., & Ali, S. (2019). Evaluasi Peran Pemberian Konsultasi Inspektorat Daerah: Studi Kasus pada Kabupaten Padang Lawas Utara. Jurnal Akuntansi dan Bisnis, 19(1), 13-30. https://doi.org/10.20961/ jab.v19i1.293

IIA (1999a), Institut Auditor Internal, diambil dariwww.theiia.org/index.cfm ?doc _id=1617

IIA (1999b), The Institute of Internal Auditors, diambil dari www.theiia.org/index.cfm?doc_id=123.

Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of Internal Audit Research: A Post-Enron Structured Literature Review. Accounting, Auditing, & Accountability Journal, 33(8), 1969-1996. https://doi.org/10.1108/ AAAJ-07-2018-3581

Kuntadi, Cris. Peningkatan Kapasitas Auditor Internal Dalam Pelaksanaan Reviu Atas Laporan Keuangan.(2009). Majalah Dwiwulanan BPK-RI No. 119/Agustus-September 2009/Tahun XXIX (Majalah Dwiwulanan BPK-RI No. 119/Agustus-September)

Malle, S. S., Alimuddin, & Nirwana. (2019). Dilema Independensi Auditor Satuan Pengawasan Internal Perguruan Tinggi: Studi Fenomenologi. Media Riset Akuntansi, Auditing, & Informasi, 19(1), 111-128. https:// doi.org/10.25105/mraai.v19i1.3236

Mihret, Dessalegn Getie and Yismaw, Aderajew Wondim (2007) Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, 22 (5). pp. 470-484. ISSN 0268- 6902

Mullarky, (2002), Laporan Kelompok Kerja Akuntabilitas Sekretaris Jenderal dan Pejabat Akuntansi, Dublin: Departemen Keuangan Irlandia, bagian 6.1, 6.31, 6.38, 6.46

Mulyadi, (2020). Auditing. Edisi Kelima, Jakarta: Salemba Empat.

Rensburg, J. O., & Coetzee, P (2016). Internal audit public sector capability: A case study. Journal of Public Affairs, 16(2), 181–191.

Russell, J. E. (2005). The ASQ Auditing Handbook; Principles, Implementation, And Use. 3rd Ed. . Wisconsin: ASQ Quality Press.

Sawalqa,A. F & Qtish, A. (2012). Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan. Canadian Center of Science and Education. Vol 5 (9). doi:10.5539/ibr.v5n9p128 . URL: http://dx.doi.org/10.5539/ibr.v5n9p128

Sawyer, L.B. (1995), "An internal; audit philosophy", Internal Auditor, August, pp.46-55.

Sawyer, L. B., Dittenhofer, M. A., & Scheiner, J. H. (2015). Internal Auditing. Jakarta: Salemba Empat.

Schein, E H. (2008). Organizational Culture And Leadership. San Francisco: Jossey- Bass

Shamsuddin, N., Johari, N. (2014). The Effect Of Internal Audit Towards Internal Control System Effectiveness. E-proceedings of the Conference on Management and Muamalah. 26-27

Siregar, S. V., & Tenoyo, B. (2015). Fraud Awarness Survey of Private Sector in Indonesia. Journal of Financial Crime, 22(3), 329-346. https://doi.org/10.1108/JFC-03-2014- 0016

Soh, Dominic S.B., dan Nonna Martinov-Bennie. (2011). The Internal Audit Function: Perceptions of Internal Audit Roles, Effectiveness and Evaluation. Managerial Auditing Journal, Vol. 26 Iss: 7, 605 – 622.

Standards Australia & Standards New Zealand Joint Technical Committee QR/7 (1994). Manajemen Mutu dan Jaminan Mutu — Kosakata, (AS/ NZS ISO8402:1994), Standards Australia, Homebush, NSW & Standards New Zealand, Wellington.

Sweeney,M,K. (2008). A broader view of Internal Audit for Quality Management in NSIs - Application in Ireland and developments to consider. European Conference on Quality in Official Statistics

Tamimi, O. Y. (2021). The Role of Internal Audit in Risk Management from the Perspective of Risk Managers in the Banking Sector. Australasian Accounting Business & Finance Journal, 15(2), 113-129. https://doi. org/10.14453/aabfj.v15i2.8.

Wijayanti, A., Yanti, H. B., & Noor, I. N. (2020). Efektivitas Satuan Pemeriksaan Internal pada Unit Badan Layanan Umum. Media Riset Akuntansi, 20(1), 135-152. https:// doi.org/10.25105/mraai.v20i1.6948

Xiangdong, W. (1997), "Tren perkembangan dan prospek masa depan audit internal", Jurnal Audit Manajerial, Vol. 12 No.4/5.

Yudianto, I., Mulyani, S., Fahmi, M., & Winarningsih, S. (2021). Pengaruh Penerapan Manajemen Risiko Perusahaan Dan Kualitas Audit Internal Terhadap Kinerja Perguruan Tinggi Di Indonesia. Jurnal Universitas Jiaotong Barat Daya, 56(2).

Zamzami, F. (2015). Internal Audit Concepts And Practices. Yogyakarta : Gadjah Mada University Press

Zhang,Y,et al. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy 26 300–327

Zhu, J., Xu, L., Liu, Y., Zhu, D., & Chen, L. (2021). The Defects And Improvements Of The Internal Control Audit In Chinese Universities With Respect To The Probabilistic Hesitant Fuzzy Environment. Complexity, 2021, 1-8.

Published

2024-02-28

Issue

Section

Articles
Abstract viewed = 0 times