Eksplorasi Sistem Pengendalian Internal Akademik (Studi Di Magister Akuntansi Universitas Gadjah Mada)

HANDRIYANI, Irwan Taufiq Ritonga., S.E., M.Bus., Ph.D., CA.

2016 | Tesis | S2 Akuntansi

Peraturan Pemerintah (PP) Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP) wajib diimplementasikan di instansi lingkup kepemerintahan. Sistem Pengendalian Intern (SPI) merupakan proses yang integral pada tindakan dan kegiatan yang dilakukan secara terus menerus oleh pimpinan dan seluruh pegawai. Sistem ini dilaksanakan untuk memberi keyakinan memadai bahwa penyelenggaraan kegiatan pada suatu entitas pemerintah dapat (1) mencapai tujuannya secara efisien dan efektif (operating); (2) melaporkan keuangan negara secara andal (financial reporting); (3) mengamankan aset negara (safeguarding); dan (4) mendorong pada ketaatan pada peraturan perundang-undangan (compliance). Penelitian kualitatif ini bertujuan untuk mengeksplorasi implementasi SPIP dengan menggunakan Magister Akuntansi Universitas Gadjah Mada (MAKSI-UGM) sebagai konteks riset. Penelitian ini dilakukan untuk mengetahui kesesuaian SPIP proses bisnis akademik dengan PP 60/2008, hambatan implementasi SPI, proses bisnis akademik, kekuatan dan kelemahan entitas, dan implementasi Tridharma Perguruan Tinggi. Berdasarkan hasil penelitian diketahui bahwa MAKSI-UGM telah memiliki SPIP dengan skor rata-rata tingkat kesesuaian SPIP dengan PP 60/2008 unsur lingkungan pengendalian 77,98%, penilaian risiko 89,70%, kegiatan pengendalian 88.08%, informasi dan komunikasi 87,27%, dan pemantauan pengendalian intern 94,34%. MAKSI-UGM telah pula mengimplementasikan Tridharma Perguruan Tinggi. Penelitian ini merekomendasikan desain produk yaitu Standar Operasional Prosedur Akademik sebagai rekomendasi akhir.

Government Regulation (GR) No. 60 Year 2008 on Government Internal Control System (GCIS) must be implemented by government institutions. Internal Control Systems (ICS) is an integral process to the actions and activities carried out continuously by the management and all employees. The system was implemented to provide reasonable assurance that the implementation of the activities in an institution (1) achieve its objectives efficiently and effectively (operating); (2) reporting the state finance reliably (financial reporting); (3) securing the state assets (safeguarding); and (4) encourage the obedience to the laws and regulations (compliance). This qualitative study aims to explore the implementation of GICS using Master of Accounting University of Gadjah Mada (MAKSI-UGM) as a research context. The research was conducted to determine the conformity of GICS of academic business process with GR No. 60/ 2008, challenge of GICS implementation, academic business process, strengths and weaknesses of the entity and implementation on Tridharma of Higher Education. Based on the survey results revealed that MAKSI-UGM already has GCIS with the average score levels of GICS conformity with GR 60/2008 on control environment element is 77.98%, risk assessment is 89.70%, control activities is 88.08%, information and communication is 87.27%, and monitoring of internal control is 94.34%. This research is recommending a product in a form of hard control design that is Standard Operating Procedure (SOP) as a final recommendation.

Kata Kunci : sistem pengendalian intern pemerintah, sistem pengendalian internal akademik, sistem operasional prosedur akademik/ government internal control system, academic internal control system, academic standard operating procedures