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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi Gita Arasy Harwida; Mohamad Djasuli; Sujatmiko Wibowo
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v3i2.894

Abstract

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.
Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Akhmad Bagus Solikin Akhmad Kamaludin Akmal farhan Tito rahmatulloh Alfi Zuroida Alfiani Nila Erlita Alvin Kurniawan Alvin Naila Alvisa Cutyanti Amelia Puteri Nurchoiriyah Amelia Putri Nurchoiriyah Amelia Siti Ariyanti Amilatus Tsaniyeh Ana Rohyana Andilla Dwi Maharani Anggi Dwi Amanda Anggi Safrina Putri Anggi Sri Wahyuni Anggita putri parasmono Ani Lailatul Rosidah Anida Naisyillatu Rohmah Anindhita Fadia Haya Anis Lailatul Fitri Aprilia Aprillia Nabilla Ayu Rosadi Arida Dwi Machfudyah Asmaul Husna Atisa Pangesti Aulia Nur Azizah Aulia Safitri Aurellia Christa Febyandhani Ayu Maghfuriyah Bella Khoirun Nisa Bismo Prayoga Brilian Nanda Arifian Choirotin Ainia Ainia Chusnul Khotimah Citra Lutfia Corrina Dian Anita Sari Deasy Maharani Agustin Devi Nur Alfiah Dewi Tri Darinda Dilla Rachma Ayu Dimas Arya Putra Salam Dinda Harum Fisari Dinda Pramudita Jiwandono Dwi Anita Indrawati Dwi Apriliana Agustin Dwi Gita Nathalia Dwi Novita Sari Dzulkarnain, Iskandar Eliana novita sari Elicia Nabilah Elin Nurlina Sari Elsa Farista Emeliatus Sofia Erika Dwi Agnik Eva Nur Atika Devi Fadia Ayu Silfia Fadyah Azzarah Oktaviani Fais Sholafudin Fathul Beri Febrianti Putri Fatias Feri Nanda Fieri Hendrawan Fifin Nur Halizah Firdaushil Hasanah Fitri Arshinta Fitri Nurwulandari Fitriyah Fitriyah Fredy Wijaya Ciputra Friska Cahya Wulandari Gita Arasy Harwida Gita Arasy Harwida Hani Ayu Lestari Haryono Haryono Hesti Eka Tri Nur’Aini Hidayatul Farikhah Hilda Septia S Ilfi Nurdiana Imada Nur Musawamah Indah Ismawati Julliatin Puspita Sari Kavita Sapna Previdayana Khairul Amala Kharisma Ayu Febriani Khoirun Nisa' Laelly Wahyu Hidayati Lailatul Atikah Lailatul Qomariyah Lailia Rofidah Lely Kodarsih LISA AYUNI Lukman Hakim Luluk Indah Kholifatin M. Athif Ar Rohman Mahbubah Subairi Manisha laisya chorella Maritza Aminatuzzuria Marta Cindy Aulia Mas Ayu Desvinta N Maulinda Safitri Maya Amanda Putri Menik Puji Rahayu Merlia Indah Mezalina Wahyuning Aji Mia Ade Asvianty Miftahul Yulandari Milla Dunna Ilma Mochammad Vanny Febrianto Moh Naylur Rahman Moh. Riski Maulana Mohammad Faizal Amir Mohammad Rifqy Tiyantono Mufarrihah Mufarrihah Muhamad Nurcholis Muhamad Ridho Muhammad Adam Rizky Putra Muhammad Bima Muhammad Syam Kusufi Mukhammad Kharis Wildan Laksono Muthia Tri Ardiyanti Nabila Kumala Wijayanti Nabilla Rivanti Nadela Lastanti Nadia Adisti Bernika Juniardi Nadia Invaka Sari Sari Nadila Lastanti Naila Tsawaba Nanda Iga Febrianti NAZULA NUUR AZIZAH Nia Dewi Kurniawati Nikken Eva Ayu Anggraeni Noer Panca Mutawwab Norapuspita Norapuspita Nur Aini Nur Hayati Nur Hidayah Nura Afifah Nurin Niswah Nurjanah Khofifah Nurul Aini Nurul Fatmawati Nurul Habibah Nurul Syarifatul Laili Puput Purnamasari Putri Salsadila Qurrota A’yunina RA Nurur Rohmah Aidatul Fitriyah Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Resa Agustina Revina Anyndita Rheni Anggraini Rhisma Indah Setiawati Ridaniar Kharisma Rijal Fahmi Rikha Amelia Riska Putri Herwanda Rizky Zainul Alim Rohibul Anam Santi Indrawati Sekar Langit Putri Waluyo Serlina Nur Afdiyah Shaennon Agustina Sheila rahmawati Shofinatul Ainiyah Silvia Vasaura Sinta Putri Dharmayanti Sintia Dwi Puspita Sari Siti Nur Halimah Siti Nurhalizah Fitriani Siti Yunia Amalia Sujatmiko Wibowo Sukma Restina Pradipta Suqa Annisa Filail Syaifur Rijal Tarasyifa Ardhyazeta Nathahiella Putri Temo Sukma Ayu Ufik Novi Maslakah Ulfa Adiranti Ulfa Adiranti Ummi Hani Ummu Hani Valiyan Rahmad Illabillah Vega Septian Fikri D Vety Munawaroh Wandha Dani Sarnisa Wulandari Wulandari Yahya Wahyu Zacky Zakaria Yuliati Ningsih Yuni Rimawati Yunita Dwi Anggraini Zainiyatul Akhiroh