The Role of Internal Control Unit (SPI) To Achieve Good University Governance

To achieve the principle of good university governance, the use of state finances must be managed orderly, regulatory, efficiently, economically, effectively, transparently, responsibly and having fair sense and properly from the planning, implementation and its accountability process. In reality, n...

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Main Authors: Salman Alfarisy Totalia, Budi Wahyono, Triyanto Triyanto, Muhtar Muhtar, Dowes Ardi Nugroho
Format: Article
Language:English
Published: STAI Hubbulwathan Duri 2022-08-01
Series:Al-Ishlah: Jurnal Pendidikan
Subjects:
Online Access:https://journal.staihubbulwathan.id/index.php/alishlah/article/view/1677
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author Salman Alfarisy Totalia
Budi Wahyono
Triyanto Triyanto
Muhtar Muhtar
Dowes Ardi Nugroho
author_facet Salman Alfarisy Totalia
Budi Wahyono
Triyanto Triyanto
Muhtar Muhtar
Dowes Ardi Nugroho
author_sort Salman Alfarisy Totalia
collection DOAJ
description To achieve the principle of good university governance, the use of state finances must be managed orderly, regulatory, efficiently, economically, effectively, transparently, responsibly and having fair sense and properly from the planning, implementation and its accountability process. In reality, not all universities are able to achieve the good university governance principles. This article aims to find out how the role of Internal Control Unit (SPI) in achieving the principles of good university governance in universities. We used qualitative method to find out how the role of SPI in achieving the good university governance principles. The informants in this study were selected by purposive sampling. Data collection was carried out by interview and the data analysis technique was carried out by data reduction, data presentation and making conclusion. The conclusion of this research was that the SPI had important role in the effort to achieve the principle of good university governance. However, there were some problems related to ineffectiveness of the SPI's role. The results of this research were to provide recommendation as well on the importance of research related to the effectiveness of internal control in higher education.
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spelling doaj.art-395ec5c521844eeea9e5d1e3c15d52c82023-01-04T05:32:21ZengSTAI Hubbulwathan DuriAl-Ishlah: Jurnal Pendidikan2087-94902597-940X2022-08-011434031403410.35445/alishlah.v14i3.1677969The Role of Internal Control Unit (SPI) To Achieve Good University GovernanceSalman Alfarisy Totalia0Budi Wahyono1Triyanto Triyanto2Muhtar Muhtar3Dowes Ardi Nugroho4Universitas Sebelas MaretUniversitas Sebelas MaretUniversitas Sebelas MaretUniversitas Sebelas MaretUniversitas Sebelas MaretTo achieve the principle of good university governance, the use of state finances must be managed orderly, regulatory, efficiently, economically, effectively, transparently, responsibly and having fair sense and properly from the planning, implementation and its accountability process. In reality, not all universities are able to achieve the good university governance principles. This article aims to find out how the role of Internal Control Unit (SPI) in achieving the principles of good university governance in universities. We used qualitative method to find out how the role of SPI in achieving the good university governance principles. The informants in this study were selected by purposive sampling. Data collection was carried out by interview and the data analysis technique was carried out by data reduction, data presentation and making conclusion. The conclusion of this research was that the SPI had important role in the effort to achieve the principle of good university governance. However, there were some problems related to ineffectiveness of the SPI's role. The results of this research were to provide recommendation as well on the importance of research related to the effectiveness of internal control in higher education.https://journal.staihubbulwathan.id/index.php/alishlah/article/view/1677internal control good university governance higher education
spellingShingle Salman Alfarisy Totalia
Budi Wahyono
Triyanto Triyanto
Muhtar Muhtar
Dowes Ardi Nugroho
The Role of Internal Control Unit (SPI) To Achieve Good University Governance
Al-Ishlah: Jurnal Pendidikan
internal control good university governance higher education
title The Role of Internal Control Unit (SPI) To Achieve Good University Governance
title_full The Role of Internal Control Unit (SPI) To Achieve Good University Governance
title_fullStr The Role of Internal Control Unit (SPI) To Achieve Good University Governance
title_full_unstemmed The Role of Internal Control Unit (SPI) To Achieve Good University Governance
title_short The Role of Internal Control Unit (SPI) To Achieve Good University Governance
title_sort role of internal control unit spi to achieve good university governance
topic internal control good university governance higher education
url https://journal.staihubbulwathan.id/index.php/alishlah/article/view/1677
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