Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi

2018 ◽  
Vol 3 (2) ◽  
pp. 187-202
Author(s):  
Gita Arasy Harwida ◽  
Mohamad Djasuli ◽  
Sujatmiko Wibowo
Keyword(s):  
Higher Education ◽  
Role Conflict ◽  
Internal Control ◽  
Control Mechanism ◽  
Good Governance ◽  
Internal Audit ◽  
Control Policy ◽  
New Paradigm ◽  
Inspector General ◽  
The Future

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.

scholarly journals The Future of Higher Education: A New Paradigm Shift Addressing Students’ Diversity

2021 ◽  
pp. 369-376
Author(s):  
Khalid Arar ◽  
David Chen
Keyword(s):  
Higher Education ◽  
Individual Differences ◽  
Learning Style ◽  
Paradigm Shift ◽  
Human Diversity ◽  
New Paradigm ◽  
The Future ◽  
The Individual

AbstractRecent higher education (HE) trends, including broader accessibility, privatization, increased demands for accountability, and technological implementation, have largely neglected consideration of human diversity, including the individual learner’s nature and learning style. Two distinctive scientific perspectives pertain to these individual differences.

scholarly journals Internal budget control

2011 ◽  
Vol 1 (1) ◽  
pp. 89
Author(s):  
MSc. Mervete Shala
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Good Governance ◽  
Internal Audit ◽  
Budget Control ◽  
Effective System ◽  
The Government ◽  
Accounting Control ◽  
Compliance With The Law ◽  
And Control

Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.

scholarly journals Determinants of Board Contribution to Internal Controls and Good Governance: Evidence of Rural Banks in Ghana

2019 ◽  
Vol 9 (4) ◽  
pp. 85
Author(s):  
Rauf Ibrahim ◽  
Du Jianguo ◽  
Santosh Rupa Jaladi ◽  
Peter Lartey Yao ◽  
Amponsah Clinton Kwabena
Keyword(s):  
Internal Control ◽  
Audit Committee ◽  
Good Governance ◽  
Internal Audit ◽  
Principal Component ◽  
Convincing Evidence ◽  
Internal Controls ◽  
Strategic Decisions ◽  
Increasing Functions ◽  
Structured Questionnaire

This article attempts to explain the factors that affect the board’s behavior when it comes to enhancing internal controls in financial institutions, particularly rural banks. The variables examined in this study are not different from the traditional determinants of board effectiveness or internal controls, but except that between all the five variables measured four are technically board characteristics while one relates directly to internal controls. A total of 459 valid structured questionnaire were analyzed based on the feedback gathered from various banks where employees, management and board members shared their views on the factors that would influence the board’s posture to enhance good governance and internal controls. The outcome of the study provided a convincing evidence that, internal audit, external consultancy and the audit committee are dominant determinants of internal control and good governance. Subsequent, examinations using the R square also confirms accuracy of predictions recorded in the principal component analysis. Further studies may analysis the size of the board relative to the increasing functions of ensuring compliance, independence and strategic decisions. This analysis is based on an African institutional context, but could be a universal tool.

THE ROLE OF A HIGHER EDUCATION DIPLOMA IN THE PROFESSIONAL CAREER OF THE SPECIALIST IN THE FUTURE

2020 ◽  
Vol 3 (1) ◽  
pp. 456-466
Author(s):  
Kateryna Kolesnikova ◽  
Dmytro Lukianov ◽  
Tatyana Olekh
Keyword(s):  
Higher Education ◽  
Professional Career ◽  
The Future

SISTEM PENGANGGARAN PENDIDIKAN TINGGI DARI OLD PUBLIC MANAGEMENT MENUJU NEW PUBLIC MANAGEMENT

1970 ◽  
Vol 2 (2) ◽  
pp. 127-142
Author(s):  
A. Budi Santosa
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Public Management ◽  
Good Governance ◽  
National Development ◽  
Development Planning ◽  
Planning System ◽  
Successful Implementation ◽  
Service Agency ◽  
Legal Entity

Budget implementation in government agencies has not been effective even though legislation has mandated that performance-based budgeting should be implemented gradually starting in 2005. Some researches on budgeting found a disregard for the prerequisites for the successful implementation of performance-based budgeting, which includes participation, competence, and the clear documents and budgeting procedures. In Indonesia, the reform of budgeting begins with the issuance of Act No. 17 of 2003 on State Finance and Act No. 25 of 2004 on National Development Planning System, which is a product of legislation that became a milestone of reform in national planning and budgeting. In universities in Indonesia budget management system changes begins to be applied especially after the implementation of autonomy in the management of higher education institutions, namely since the issuance of Government Regulation on Higher Education as State-Owned Legal Entity (BHMN), Public Service Agency (BLU), even the latter leads to the State University-Owned Legal Entity(PTN-BH). The change of financial management is not without reason, but is intended to more financial management of performance-oriented, transparent and accountable, the estuary of the increasing good governance. Pelaksanaan anggaran di instansi pemerintah selama ini belum efektif, padahal undang-undang telah mengamanatkan bahwa pelaksanaan penganggaran berbasis kinerja hendaknya dapat dilaksanakan secara bertahap mulai tahun 2005. Beberapa hasil penelitian tentang penganggaran menunjukan adanya pengabaian terhadap prasayarat keberhasilan pelaksanaan penganggaran berbasis kinerja, yang antara lain ditentukan oleh faktor-faktor pendukung seperti partisipasi, kompetensi, dan adanya kelengkapan dokumen dan prosedur penganggaran secara jelas. Di Indonesia, reformasi bidang penganggaran diawali dengan terbitnya Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara Undangundang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional merupakan produk undang-undang yang menjadi tonggak sejarah reformasi di bidang perencanaan dan penganggaran nasional. Di lingkungan perguruan tinggi Indonesia perubahan sistem manajemen anggaran mulai diterapkan terutama setelah dilaksanakannya otonomi dalam pengelolaan lembaga pendidikan tinggi, yaitu sejak diterbitkannya Peraturan Pemerintah tentang Perguruan Tinggi sebagai BHMN, BLU, bahkan yang terakhir ini mengarah pada PTN-BH. Perubahan arah pengelolaan keuangan tersebut tidak tanpa alasan, namun dimaksudkan agar pengeloaan keuangan lebih berorientasi pada kinerja, transparan dan akuntabel, yang muaranya tentu pada meningkatnya good governance.

Effect of Financial Control Mechanisms on Performance of Income Generating Units in Selected Public Universities in Kenya

2019 ◽  
Vol 3 (V) ◽  
pp. 286-304
Author(s):  
Shadrack Musunkui Towett ◽  
Isaac Naibei ◽  
Williter Rop
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
Public Universities ◽  
Management Strategies ◽  
Internal Audit ◽  
Simple Random Sampling ◽  
Target Population ◽  
Control Measures ◽  
Financial Control ◽  
Control Mechanisms

In an attempt to bridge the gap between the budgetary allocations and actual expenditures most universities have started income generating units with the aim of boosting their operational expenses. Whereas there is the potential of the use of Income Generating Units (IGUs) to generate additional funds, most universities still experience challenges in full implementation and realization of the revenue goal. This study therefore sought to determine the financial control mechanisms affecting performance of income generating units among selected public universities. The study sought to determine the effect of internal controls, credit policies, financial risk management and internal audit on performance of income generating units in selected universities. Targeted population was all the 290 employees in the IGU departments of selected public universities. The respondents were sampled using simple random sampling so as to enable equal representation of the target population without any biasness. Data collection was done using the questionnaire to ensure sufficient data was collected from the respondents. Descriptive statistics assisted in the determination of respondent’s views and opinions on every variable. Qualitative data was analysed using content analysis into meaningful, precise and comprehensive statements and presented in quotations. Data analysis was done using SPSS version 21 and data presented in form of figures and tables. The study ensured that all ethical considerations were considered by the study. The findings were that most employed Income Generating Units in Public Universities were Collection of rental fees, Evening and executive programs and Trainings of both short and long courses while the least was established to be Sales of memorabilia and books. All the financial control mechanism investigated namely internal audit, internal control measures, risk management strategies and credit policies had large extents of adoption in the selected universities. The results of the regression analysis showed that the financial control mechanisms investigated had a significant positive relationship on performance of the IGUs. Specifically, 47% of the variation of the performance of IGUs was established to be explained by the studied factors. The study concluded that the performance of the IGUs among the selected public universities was largely accounted for by the implemented financial control measures. Therefore effective financial control mechanisms is concluded to lead to better IGU performance whereas shortcomings in the financial control mechanisms is concluded to lead to diminished returns in the IGUs. The study recommended that the management in charge of the IGU department in the public universities to prioritize the formulation, implementation and monitoring of financial control mechanisms in the IGUs. To facilitate effective financial controls, the study recommended that the management especially those in the audit section to conduct regular checks and inspections on the IGUs. Additionally, frequent reforms were recommended to address the shortcomings experienced in integrating financial control measures in IGUs.

CURRENT STATE OF REGULATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT IN THE BUDGET SECTOR

2020 ◽  
Vol 1 (9) ◽  
pp. 119-124
Author(s):  
D. R. GINIYATULLINA ◽  
◽  
◽  
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Regulatory Framework ◽  
International Standards ◽  
Financial Control ◽  
Budget Process ◽  
Federal Law ◽  
Government Sector ◽  
General Government ◽  
Financial Audit

Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework is constantly undergoing changes that are associated with the need to take into account the specifics of the functioning of these organizations. Particular attention is paid to the development of the methodological foundations of internal financial control and audit on the basis of amendments made by the Federal Law of July 26.07.2019, 199-FZ to the Budget Code of the Russian Federation. In particular, internal financial control was removed from the budgetary powers of participants in the budget process. When these changes were implemented, a lot of questions arose, such as the exclusion of internal financial control as a separate budgetary authority means that this type of control can be omitted, journals and internal control cards are not kept.

Features of teaching the discipline "Didactics of higher education" in non-pedagogical specialties

2019 ◽  
Author(s):  
Anna Stareva
Keyword(s):  
Higher Education ◽  
Informal Education ◽  
Higher Education Institutions ◽  
Educational Process ◽  
Professional Activity ◽  
Education Students ◽  
Professional Programs ◽  
Process Formation ◽  
The Future ◽  
Student Training

The author reveals the necessity of introducing into the educational and professional programs of preparation of masters of non-pedagogical specialties of the discipline "Didactics of higher education". Formation of pedagogical competences of the teacher of the higher school will allow the future specialists professional activity in the institutions of higher education. The article reveals the essence of didactic competence and peculiarities of its formation in higher education students in the current conditions of organizing the initial process. The competency approach should permeate all aspects of student training. Therefore, a special (didactic) competence should be included in the list of the graduates' learning outcomes. The didactic competence is the ability to apply knowledge of psychology and pedagogy (didactics) in the educational process of higher education institutions. In the orientation of the educational and professional program of the master of non-pedagogical specialties it is necessary to enter competencies that allow him to engage in teaching activities. General competences add to the ability to carry out pedagogical activities using innovative educational technologies, and special competences add to the ability to organize the educational process and carry out scientific research in order to solve topical problems of the theory, methodology, organization and practice of higher education students. One of the most important compulsory (normative) disciplines that enable the future specialist to teach special and professional disciplines in higher education institutions should be "Didactic of Higher Education". This is the main feature of forming didactic competence in higher education institutions. But the competent approach in higher education does not come down to a separate discipline, but because the phenomenon of integral and dynamic develops in the process of formal, non-formal and informal education and is in constant development and self-development. All stages of preparation of the master of non-pedagogical specialties for teaching activity should be directed on achievement of the main purpose of the educational process — formation of pedagogical competences of applicants of higher education.

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