Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen Dan Pendidikan
Intan Nurainia
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Model Three Lines of Defense dalam Sistem Pengendalian Risiko Organisasi Pendidikan Intan Nurainia; Irsyad, Irsyad; Tia Ayu Ningrum
Jurnal Ilmu Manajemen dan Pendidikan | E-ISSN : 3062-7788 Vol. 2 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Three Lines of Defense Model serves as a structured framework in educational organizations to strengthen risk management and governance systems. This study explores the conceptual implementation of the model within educational institutions through a literature-based approach. Data were obtained from relevant academic sources and analyzed through three stages: identification of core issues in risk control, classification of concepts based on the three defense lines, and synthesis to formulate a conceptual framework. The analysis reveals that the first line, represented by operational units, plays a crucial role in direct risk control; the second line ensures compliance and supervises system adequacy; and the third line, internal audit, provides independent assurance on the effectiveness of governance. Integrating these three layers strengthens accountability, transparency, and institutional resilience. The Three Lines of Defense Model offers a practical approach for developing sustainable and transparent risk management systems in educational organizations.
Co-Authors irsyad, irsyad Tia Ayu Ningrum