scholarly journals DILEMA INDEPENDENSI AUDITOR SATUAN PENGAWASAN INTERNAL PERGURUAN TINGGI: STUDI FENOMENOLOGI

2019 ◽  
Vol 19 (1) ◽  
pp. 111
Author(s):  
Syarif Syahrir Malle ◽  
Alimudidin Alimudidin ◽  
Nirwana Nirwana
Keyword(s):  
Higher Education ◽  
Work Environment ◽  
Internal Control ◽  
Control Unit ◽  
Education Institution ◽  
The Other ◽  
Non Profit ◽  
Internal Auditors ◽  
Interpretive Paradigm

<p><em>This research is motivated by a "unique" phenomenon from of the role of the profession internal auditors. For </em><em>Internal </em><em>auditors </em><em>of  Internal Control Unit </em><em>(SPI) in</em><em> a non-profit organization, especially in an</em><em> </em><em>Higher Education Institution</em><em>, the uniqueness has the potential to place it in a situation of independence dilemma. The purpose of this study is to understand the reality of the independence dilemma faced by SPI auditors as a result of the conditions and work environment. In order to explore the auditor's understanding of SPI, phenomenology is employed as methodology, under interpretive paradigm as the umbrella of this research. Exploration of understanding and awareness is done using Epoche. The results of the study revealed that the SPI auditor faced a situation of independence in various forms: (1) the negative auditing stigma in the form of the awarding of "kambing hitam" to SPI raises a dilemma for auditors and disturbs the working spirit of the SPI auditor, on the other hand if implemented improperly will be contrary to the obligation and further aggravate the negative stigma already attached; (2) there is a phenomenon of impropriety (abuse) on audit guidelines that has not been fully implemented and not evaluated to provide ethical consideration in the future; (3) the existence of obedience pressure in the form of "suspension" the rector signs the SPI examination report</em><em>.</em><em> </em><em>d</em><em>ue to the term audit conception that has not been agreed upon. </em></p>

scholarly journals The Risk Evaluation in Sharia Rural Banks: A Practices and Role Strengthening of Internal Auditor

2020 ◽  
Vol 3 (2) ◽  
pp. 151
Author(s):  
Muhammad Noor Ardiansah ◽  
Indah Anisykurlillah
Keyword(s):  
Conversation Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Risk Evaluation ◽  
Control Unit ◽  
Control Force ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Risk Valuation

<p class="bdabstract">This study aims to examine the role of internal auditors on the business's risk valuation in Indonesia sharia rural banking. A qualitative approach used with the following three steps analysis. The first is the exploration of internal auditor function's existence, second focused on obtaining a depth conversation analysis, and, last, a confirmation to obtain the result's credibility. The results showed that internal auditors divided into two different important roles, included in directors' function, and the other was a supervisory role of the separated internal control unit, which both are controlling business risks in the operational, financial reporting, and compliance management. Internal auditors' role in the separated internal control force is more sustainable, consistent in all business aspects, and therefore focused on the potential business risks. Another role took comprehensive control, but it restricted by capacity and operational complexities.</p>

The Role of Accounting Mechanisms for Corporate Governance in Reducing Creative Accounting Practices in Telecommunications Sector Companies in Riyadh City: An Empirical Study: دور الآليات المحاسبية لحوكمة الشركات في الحد من ممارسات المحاسبة الإبداعية في شركات قطاع الاتصالات بمدينة الرياض: دراسة ميدانية

2020 ◽  
Vol 4 (15) ◽  
Author(s):  
Lamis Jameel Banasser, Maha Faisal Alsayegh
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
Internal Auditors ◽  
External Auditors ◽  
Riyadh City ◽  
Creative Accounting ◽  
Telecommunications Sector

The study aimed to identify the role of accounting mechanisms for corporate governance in reducing creative accounting practices in telecommunications sector companies in Riyadh city. A descriptive analytical approach was followed to conduct the field study. Sample of the study consisted of members of the audit committee, internal auditors, accountants from the surveyed telecommunications’ sector companies, and the external auditors in the audit offices that specialized on auditing the examined sample of companies. Questionnaire was used as a data collection method. Results showed that activating the role of accounting mechanisms for corporate governance can greatly contribute in limiting creative accounting practices. As they are controlling mechanisms that capable of protecting companies, shareholders and stakeholders from any manipulation or misleading information in the financial statements. Further, internal audit plays a major role in limiting creative accounting practices by examining and evaluating the effectiveness of the internal control system. Furthermore, the independence and competence of the external auditor and his commitment to the rules of conduct and ethics of the profession contribute greatly in limiting creative accounting practices in the examined companies. The study recommended the necessity of holding specialized training courses for members of audit committees, internal auditors and external auditors on methods of detecting creative accounting practices to combat and reduce them.

Determinants of Controlling in a Non-Public Higher Education Institution in Poland

2014 ◽  
pp. 342-350
Author(s):  
Elżbieta Janczyk-Strzała
Keyword(s):  
Higher Education ◽  
Everyday Life ◽  
Higher Education Institutions ◽  
Education Institution ◽  
Point Of View ◽  
The Other ◽  
Financial Security ◽  
Public Higher Education ◽  
Strategic Decisions

The basis of any business, including non-public Higher Education Institutions (HEIs), is financial security, which is ensured by achieving sufficiently high profits and financial liquidity. Especially in these times, a rapidly changing market, the competition, and the upcoming birth rate forces HEIs to optimize operational and strategic decisions. On one hand, it creates new opportunities for non-public HEIs, but on the other, it is a source of danger for the future of their operations. Therefore, they must not only overcome the difficulties encountered in everyday life but also try to respond to the challenges posed by their environment, demonstrating the special care to ensure the efficiency of their operations. They must not only try to increase the quality of offered services or manage their funds rationally but with equal attention should “invest” in modern management methods and concepts. Through the use of controlling, contemporary non-public HEIs are able to choose an optimum variant of decision facilitating the achievement of their goals. In view of the above, this chapter discusses the special considerations relating to controlling HEIs from the point of view of increasing their effectiveness.

scholarly journals Where do Graduates Develop Their Enterprise Skills?

2015 ◽  
Vol 29 (6) ◽  
pp. 435-444 ◽  
Author(s):  
Deema Refai ◽  
John Thompson
Keyword(s):  
Higher Education ◽  
Qualitative Study ◽  
Significant Role ◽  
Education Institution ◽  
Higher Education Institution ◽  
Education And Employment ◽  
The Impact

This paper reports on an investigation into the value of the contribution of the higher education institution (HEI) context in developing graduates' enterprise skills. The study was an exploration of where graduates develop enterprise skills, examining the impact of the higher education and employment contexts on the development of these skills. The paper draws on a qualitative study in which interviews were conducted with pharmacy academics and employers. The results show that an ability to demonstrate skills in one context does not necessarily indicate an ability to demonstrate them in another, because the development and demonstration of enterprise skills are influenced by the contexts in which they are developed and demonstrated. The study adds value by highlighting the significant role of both the HE and employment contexts in developing enterprise skills, while emphasizing that these skills become more transferable through exposure to more contexts.

scholarly journals ISSUES AND ECONOMIC ROLE OF WAQF IN HIGHER EDUCATION INSTITUTION: MALAYSIAN EXPERIENCE

2016 ◽  
Vol 8 (1) ◽  
Author(s):  
Farra Munna Harun ◽  
Bayu Taufiq Possumah ◽  
Muhammad Hakimi Bin Mohd. Shafiai ◽  
Abd Halim Mohd Noor
Keyword(s):  
Higher Education ◽  
Education Institution ◽  
Higher Education Institution ◽  
Economic Role

scholarly journals La evaluación docente. Una herramienta en la mejora del proceso enseñanza-aprendizaje en las instituciones de educación superior

2020 ◽  
pp. 1-9
Author(s):  
Silvia Gamboa-Cerda ◽  
Ignacio Villegas-Flores ◽  
Juan Emilio Medellín-Ramírez ◽  
María del Carmen Herrera-Chaires
Keyword(s):  
Higher Education ◽  
Teacher Evaluation ◽  
The Other ◽  
Institutions Of Higher Education ◽  
The Public ◽  
Teaching Learning ◽  
Evaluación Docente ◽  
Reference Tool ◽  
Public Accountant

Given the current importance of the role of teacher evaluation in higher education institutions, there is a need to know the current perception that students have of their teachers and use it as a reference tool for decision-making that positively impacts practices of the teaching-learning process, so this research allows to know the strengths and areas of opportunity of teachers of the basic accounting subjects of the Public Accountant degree offered by the Facultad de Contaduría y Administración of the Universidad Autónoma de San Luis Potosí and be used at first as feedback so that teachers make their actions conscious in front of the group and on the other hand serve the institution as an instrument in the design of actions that improve the performance of teachers in their work and thus achieve a Qualitative training of professionals in the accounting area. Finally, this research sets a precedent for both the UASLP and other institutions of higher education to analyze and improve the educational practices of the degrees they offer.

scholarly journals Substantiation of preparedness control content in the system of students’ teaching swimming in higher education institutions

2020 ◽  
pp. 45-51
Author(s):  
Ivan Hlukhov
Keyword(s):  
Higher Education ◽  
Work Experience ◽  
Higher Education Institutions ◽  
Survey Methods ◽  
Control Unit ◽  
Education Institution ◽  
Expert Survey ◽  
Teaching System ◽  
Single Opinion ◽  
Novice Students

Focusing on the clear priorities underlying the physical education of student youth, it is mandatory for them to master the system of applied skills. In order to objectify the effectiveness of the swimming teaching system for students of higher education institutions and to study the dynamics of individual indicators of preparedness, we consider it expedient to seek help from experts to find ways to improve this process. The purpose of the study: to establish the means and indicators of preparedness control students of higher education institutions in the swimming teaching system. Methods: theoretical analysis and generalization of scientific and methodical literature data, analysis of documentary materials, expert survey, methods of mathematical statistics. Organization. In the expert survey during May-August 2020 took part 18 specialists (average work experience 18.2 years, sports qualification from candidate of master of sport to Honored master of sports of Ukraine). Results. It is established that for the final levels of students’ swimming teaching system in control at the first place is the functional support of the relevant modes of muscles work, adaptation to the conditions of overcoming segments different in nature and length, conditions of educational and training process. Experts do not have a single opinion on the objective criteria for the control of novice students (those who are at the first level of swimming skills). They did not need to find out the swimming skills of students at these levels of swimming skills. With the increase of students' mastery of swimming skills, the ratio of general competencies (physical fitness, physical development, etc.) and special (swimming fitness) has shifted towards the former. Conclusions. For the first time was considered the issue of swimming preparedness control of students during their education in a higher education institution and the implementation of a holistic and hierarchical swimming teaching system. There was established a possibility of increasing the number of tests (control exercises) to increase the level of students' swimming skills and the availability of a significant number of tests that can be included in the variable part of the control unit. At the same time, there are differences in the standardized part at different levels.

An aggregated and dynamic analysis of innovations in campus sustainability

2018 ◽  
Vol 19 (2) ◽  
pp. 353-375 ◽  
Author(s):  
Camille Washington-Ottombre ◽  
Siiri Bigalke
Keyword(s):  
Higher Education ◽  
Assessment Tool ◽  
Sustainability Assessment ◽  
Regression Tree ◽  
Education Institution ◽  
Classification And Regression Tree ◽  
Internal Factors ◽  
Content Type ◽  
Campus Sustainability

Purpose This paper aims to compose a systematic understanding of campus sustainability innovations and unpack the complex drivers behind the elaboration of specific innovations. More precisely, the authors ask two fundamental questions: What are the topics and modes of implementation of campus sustainability innovations? What are the external and internal factors that drive the development of specific innovations? Design/methodology/approach The authors code and analyze 454 innovations reported within the Sustainability Tracking Assessment and Rating System (STARS), the campus sustainability assessment tool of the Association for the Advancement of Sustainability in Higher Education. Using descriptive statistics and illustrations, the paper assesses the state of environmental innovations (EIs) within STARS. Then, to evaluate the role of internal and external drivers in shaping EIs, the authors have produced classification and regression tree models. Findings The authors’ analysis shows that external and internal factors provide incentives and a favorable context for the implementation of given EIs. External drivers such as climatic zones, local income and poverty rate drive the development of several EIs. Internal drivers beyond the role of the agent of change, often primarily emphasized by past literature, significantly impact the implementation of given EIs. The authors’ work also reveals that EIs often move beyond traditional mitigation approaches and the boundaries of campus. EIs create new dynamics of innovation that echo and reinforce the culture of a higher education institution. Originality/value This work provides the first aggregated picture of EIs in the USA and Canada. It produces a new and integrated understanding of the dynamics of campus sustainability that complexifies narratives and contextualizes the role of change agents.

scholarly journals Audit Internal dan Efektivitas Pengendalian Intern Penjualan

2018 ◽  
Vol 3 (3) ◽  
pp. 1-11
Author(s):  
Radhi Abdul Halim Rachmat ◽  
Ivan Gumilar Sambas Putra ◽  
Ii Halilah
Keyword(s):  
Decision Making ◽  
Statistical Analysis ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Internal Audit ◽  
Management Decision ◽  
Internal Auditors ◽  
Management Decision Making ◽  
Operational Activities

Sales activity plays an important role and needs to be controlled because it affects to the revenue. Sales control requires sales analysis that reveal undesirable developments need to be corrected. Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.

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