Implementation of Internal Control in the Prevention of Fraud in Higher Education
Implementasi Pengendalian Internal dalam Pencegahan Kecurangan pada Perguruan Tinggi
DOI:
https://doi.org/10.21070/ups.9171Keywords:
Internal Control, Fraud, Organizational Culture, Individual Behavior, higher educationAbstract
Fraud in higher education is a serious problem that undermines institutional credibility and public trust. This study analyzes the implementation of internal controls in preventing fraud by focusing on organizational culture and individual behavior at Melati University and Mawar University. Using a qualitative approach, data were collected through interviews, observations, and documentation, and analyzed with Miles and Huberman’s interactive model supported by triangulation. Findings show that success in internal control is supported by integrity, internal coordination, digital systems, routine evaluations, and segregation of duties. However, challenges remain in the form of limited human resources, weak sanction enforcement, audit resistance, and suboptimal technology integration. The study concludes that effective fraud prevention requires not only formal procedures but also strong individual ethics, organizational culture, and leadership commitment to integrity and transparency.
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