The Effectiveness Model of the University Internal Control System for Good University Governance
Aristanti Widyaningsih (a*), Nono Supriatna (b), Uyu Wahyudin (c), Arvian Triantoro (d)

(a), (b), (d), Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Jl. Dr. Setiabudhi No. 229, Bandung, Indonesia.
(c) Faculty of Education, Universitas Pendidikan Indonesia

Abstract

ABSTRACT: The effort to realize the civil service and institutional governance based on the principles of Good University Governance (GCG) has become one of the goals of university development. The imple-mentation of the GUG principle, especially related to the aspects of transparency and accountability, can be achieved by conducting both internal and external supervision. One strategy to achieve this is through strengthening accountability and improving the universitys image, as well as improving the quality of civil service governance and institutional governance. The Internal Control System is an integral process in the actions and activities that the leadership and all employees continuously carry out. Aiming to provide ade-quate confidence in the achievement of organizational goals through effective and efficient operations, reli-ability of financial reporting, safeguarding university assets, and adherence to laws and regulations that are held comprehensively at the university. The research aims to strengthen good university governance through the effectiveness model of the University Internal Control System, which contains practical steps to build a comprehensive Internal Control System. The research method used is a qualitative method, with the way of finding data by documentation and in-depth interview. The informants in this study were the leadership of the university and the Internal Audit Unit. The research results are SWOT analysis and the grand design of the implementation of the University Internal Control System. The in-depth interview results indicate the need for a firm commitment from university leaders in implementing the University Internal Control Sys-tem.

Keywords: Good University Governance, Internal Control System, Leadership Commitment.

Topic: Financial Management and Accounting