The Role of Higher Education Internal Control In the Era of Digitalization at Muhammadiyah Sidoarjo University
Peran Pengendalian Internal Perguruan Tinggi di Era Digitalisasi ada Universitas Muhammadiyah Sidoarjo
DOI:
https://doi.org/10.21070/ups.3520Keywords:
internal control, digitalization, muhammadiyah university of sidoarjoAbstract
Internal control is very important for universities to grow in the era of digitalization. Higher education institutions are required to continue to develop their performance in the era of digitalization with a fairly large variety of roles. One of them is at the Muhammadiyah University of Sidoarjo. The aim of this research focuses on the role of internal control, supporting factors and the implementation of internal control at Muhammadiyah University of Sidoarjo in the era of digitalization. The method used is a qualitative descriptive method. The results of this research are that internal control at UMSIDA is running optimally. Supporting factors in internal control include supporting system factors, internal control environment, competent individuals, leadership, cooperation, and policies. The implementation of internal control at Muhammadiyah University of Sidoarjo is going well. However, it is limited by a system that is still in the process of being developed.
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