Implementation of Effective Internal Control in Higher Education

Ikin Solikin, Memen Kustiawan, Asep Kurniawan, Indah Fitriani

2017

Abstract

The purpose of this research is to produce an internal control model that can be implemented in order to prevent the fraud that occurs in many universities. So, with the proposed model can realize good university governance. The direction of this research is to identify, analyze and design an applicable internal control model. This research uses Research and Development approach which describes facts in the field exploratively. This research is not designed to test the hypothesis, but to describe the data, facts and trends that occur, then analyzed and recommended the model assessed in accordance with the needs in the field. The proposed control model refers to internal controls based on modified COSO (Committees of Sponsoring Organizations of Tradway Commission) to be implemented in a higher education environment. The results of this study indicate that the internal control model adapted from COSO has been implemented in state universities of PTN-Bh both from the structures, resources, and programs implemented. This research has implications on the choice of universities to apply the results of this study on the pattern of internal control.

Paper Citation

in Harvard Style

Solikin I., Kustiawan M., Kurniawan A. and Fitriani I. (2017). Implementation of Effective Internal Control in Higher Education.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 370-374. DOI: 10.5220/0007082403700374

in Bibtex Style

@conference{iciebp17,
author={Ikin Solikin and Memen Kustiawan and Asep Kurniawan and Indah Fitriani},
title={Implementation of Effective Internal Control in Higher Education},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={370-374},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007082403700374},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Implementation of Effective Internal Control in Higher Education
SN - 978-989-758-315-5
AU - Solikin I.
AU - Kustiawan M.
AU - Kurniawan A.
AU - Fitriani I.
PY - 2017
SP - 370
EP - 374
DO - 10.5220/0007082403700374