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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MANAZHIM
Zaki Sima Fashimado
UIN Sunan Kalijaga Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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RETRACTED : Pemberdayaan Audit Internal untuk Mendorong Penguatan Moderasi Beragama pada Perguruan Tinggi Keagamaan Islam Negeri Shaleh Shaleh; Deni Indrawan; Zaki Sima Fashimado; Yan Suryo Sumirat
MANAZHIM Vol 5 No 1 (2023): FEBRUARI
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v5i1.2859

Abstract

This research is motivated by the inability of internal audit at PT-BLU to encourage the performance of strategic government programs implemented through universities. One of the government's priority programs run by PT-BLU is a program to strengthen religious moderation. This study aims to identify the models of internal control implemented at PT-BLU and their empowerment to encourage the performance of strengthening religious moderation in Higher Education. For this purpose, researchers empowered qualitative research methods by collecting data using observation, interview and documentation techniques. The data collected was then checked for validity using the triangulation technique and analyzed using the Miles and Huberman technique. The results of the study show that: (1) there are 2 (two) models of internal control that have been implemented at PT-BLU, namely: the partial-thematic internal audit model and the collaborative internal control model. (2) there is an audit model that is being developed, namely a risk-based internal-partial audit model, and an audit model that has the potential to be further studied and applied to PTKIN-BLU in the future, namely an integrative audit model; (3) the models of internal control that have been implemented by PTKIN BLU can be empowered to support and encourage the strengthening of religious moderation and other strategic programs.
Supervision as Governance Instrument: Compliance and Accountability in PTKIN-BLU Indonesia Irma Agustina; Zaki Sima Fashimado; Anitasari Anitasari
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2673

Abstract

This study investigates the supervision strategies employed by the Internal Supervisory Units (Satuan Pengawasan Internal/SPI) of four State Islamic Universities (Universitas Islam Negeri/UIN) operating under Public Service Agency (Badan Layanan Umum/BLU) status in Indonesia — hereinafter referred to as PTKIN-BLU Institutions. In 2024, a qualitative multiple-case study was carried out, involving in-depth interviews with Organ SPI at UIN Sunan Kalijaga Yogyakarta, UIN Raden Mas Said Surakarta, UIN Sayyid Ali Rahmatullah Tulungagung, and UIN Mataram. Drawing on Agency Theory, Stewardship Theory, the internal audit effectiveness literature, hybrid governance scholarship, and the Supervision–Compliance–Accountability (SCA) Framework developed herein, the study analyses five dimensions of internal supervision practice: reporting structure, evidence and documentation management, internal–external audit coordination, authority and execution governance, and strategic orientation. Findings show considerable differences between institutions across a governance maturity spectrum, from emphasis on compliance and accountability to preventive, developmental, and process-renewal strategies. UIN Sunan Kalijaga demonstrates the highest level of supervisory maturity, characterised by dual-principal reporting, dedicated archival infrastructure, and long-term institutional knowledge management. The study contributes an integrated empirical model of supervisory strategy for hybrid public service organisations. It offers practical recommendations to strengthen compliance and accountability in PTKIN-BLU institutions in developing-country contexts.
Co-Authors Anitasari Anitasari Deni Indrawan Irma Agustina Shaleh Shaleh Yan Suryo Sumirat