<![CDATA[This study aims to evaluate the effectiveness of the Internal Control System (ISC) in managing operational funds at the Faculty of Science and Technology, Panca Budi University. This study uses a descriptive evaluative approach with qualitative methods, data collected through semi-structured interviews, documentation studies, and observations. The results indicate that the implementation of ISC at the Faculty of Science and Technology, UNPAB, has existed but is not fully optimal. Despite leadership commitment and authorization procedures, significant weaknesses were identified in the unsystematic risk assessment process, the lack of strict separation of duties at the faculty level, the lack of digitalization of information and communication, and limited monitoring and internal audit functions. The effectiveness of ISC is considered "quite effective" but with gaps that have the potential to cause risks, especially related to budget mismatches and realization, and a lack of staff understanding. The main obstacles include limited human resource understanding, an informal risk assessment process, a lack of digitalization, and weak monitoring. Recommendations proposed include increasing human resource capacity, formalizing risk assessments, strengthening control activities, digitizing the financial system, optimizing the monitoring function, improving communication, and developing comprehensive SOPs. This study contributes to the literature on ISC in higher education institutions and provides practical recommendations for improving accountability in operational fund management.]]>
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