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All Journal Jurnal Teknik Industri Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Ekonomi Global Masa Kini eBA Journal: Journal Economic, Bussines and Accounting BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JAZ: Jurnal Akuntansi Unihaz Cendekia : Jurnal Pengabdian Masyarakat Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Governance, Taxation, and Auditing Warta LPM JURALINUS
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Journal : Indonesian Journal of Education Methods Development

 1 
Optimizing Internal Audit Roles for Fraud Prevention in Higher Education: Optimalisasi Peran Audit Internal dalam Pencegahan Penipuan di Perguruan Tinggi Anggraini, Amelia Putri; Hanun, Nur Ravita
Indonesian Journal of Education Methods Development Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v20i2.990

Abstract

Background: Fraud in higher education remains a persistent challenge due to complex organizational structures and weak oversight mechanisms. Specific Background: Previous studies mostly examined technical aspects of internal audit without exploring its practical effectiveness across diverse campus contexts. Gap: Limited qualitative investigations addressing how internal audit functions operate in different institutional settings. Aim: This study explores the effectiveness of internal audit roles in preventing fraud in three higher education institutions. Methods: A qualitative approach was applied using semi-structured interviews, observations, and triangulation supported by secondary literature. Results: Internal audit performance in the three institutions remains suboptimal due to limited management support, inconsistent follow-up of audit recommendations, and oversight structures that emphasize administrative review rather than investigative depth. Novelty: This study provides a multi-institutional qualitative perspective showing how variations in audit structures produce different levels of fraud-prevention readiness. Implications: The findings highlight the need for strengthened governance systems, clearer authority for internal audit units, and systematic follow-up mechanisms to enhance institutional integrity. Highlights:• Internal audit effectiveness varies across institutions• Fraud prevention requires managerial commitment• Oversight structures shape audit performance Keyword: Internal Audit, Fraud Prevention, Higher Education, Internal Control, Qualitative Study
Internal Control Practices for Fraud Prevention in Higher Education: Praktik Pengendalian Internal untuk Pencegahan Penipuan di Perguruan Tinggi Astriani, Cindy; Hanun, Nur Ravita
Indonesian Journal of Education Methods Development Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v20i2.991

Abstract

Background: Fraud remains a persistent concern in higher education, especially where internal control practices are weak and organizational behavior shapes the control environment. Specific Background: Two accredited private universities—Melati and Mawar—demonstrate varied cultural and behavioral dynamics influencing their control systems. Knowledge Gap: Previous studies emphasize structural and technical controls, while behavioral and cultural dimensions remain underexplored. Aim: This study analyzes how internal control is implemented for fraud prevention by examining organizational culture, individual behavior, and critical supporting and inhibiting factors. Results: Findings show that integrity, coordinated functions, digital systems, segregation of duties, and routine audits strengthen internal control, whereas limited human resources, weak sanction enforcement, resistance to audits, and incomplete system integration hinder effectiveness. Novelty: The study offers a comparative approach emphasizing behavioral and cultural dimensions supported by triangulated qualitative data. Implications: The results provide practical guidance for higher education leaders to strengthen fraud prevention through structural, behavioral, and cultural improvements. Highlights:• Organizational culture shapes internal control practices• Digital systems support fraud prevention• Audit consistency strengthens governance Keyword: Internal Control, Fraud, Organizational Culture, Behavior, Higher Education
Co-Authors Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amrulloh, Muhlasin Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Binti Nadhifa Candrawati, Clarisa Ika Clarisa Ika Candrawati D. Hermawan, Hardika Detak Prapanca Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari W. Indahsari, Fitriyah Nur Jannah, Binti Shofiatul Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lating, Ade Irma Suryani Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Rachmadany, Andry Rachmadhany, Andry Rahmah Utami Budiandari Retno Wulandari RIMA AZARA Rizki Eka Febriansah Rosfian, Ilma Zulfiana S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono SETIYANINGSIH , Titik Agus Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari