The Role of the Internal Audit Function and Internal Control in Supporting the Achievement of SDGs (Study at Muhammadiyah Sidoarjo University)
Peranan Fungsi Audit Internal dan Pengendalian Internal Dalam Mendukung Pencapaian SDGs (Studi Pada Universitas Muhammadiyah Sidoarjo)
DOI:
https://doi.org/10.21070/ups.9172Keywords:
Internal Audit, Internal Control, SDGsAbstract
The rapid development of Muhammadiyah and 'Aisyiyah Higher Education Institutions (PTMA) requires good governance to support the achievement of SDG 16. However, there are still significant gaps in terms of the capabilities and effectiveness of internal audit functions and a lack of standardization in internal control systems. This study aims to explore the effectiveness of internal audit and internal control systems and identify the supporting and hindering factors in their implementation at Muhammadiyah University of Sidoarjo. The method used is qualitative, with data collection through interviews, observations, and documentation, followed by data analysis using data triangulation. The research findings indicate that integration has been effectively implemented with support from financial digitization, regular audits, functional separation, and human resource training. The challenges faced include limitations in financial functions, insufficient human resources, and the role of LPPI supervision that has not been optimized.
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