PENGEMBANGAN SISTEM PENGENDALIAN INTERNAL BERBASIS COSO PADA PERGURUAN TINGGI NEGERI

RAZY ULUL AZIMA, . (2026) PENGEMBANGAN SISTEM PENGENDALIAN INTERNAL BERBASIS COSO PADA PERGURUAN TINGGI NEGERI. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Tujuan penelitian ini adalah untuk mengembangkan pedoman penilaian sistem pengendalian internal berbasis COSO di Perguruan Tinggi Negeri yang dapat dijadikan acuan bagi Universitas Negeri Jakarta dalam memperkuat tata kelola universitas (Good University Governance) dan mendukung pencapaian World Class University (WCU). Penelitian ini memggunakan pendekatan Research and Development (R&D) dengan karakteristik project-based research. Unit analisis penelitian adalah Universitas Negeri Jakarta dengan melibatkan pemangku kepentingan internal. Teknik pengumpulan data dilakukan melalui dokumentasi, wawancara, dan observasi, sedangkan analisis data menggunakan pendekatan metode campuran (mixed methods) yang mengombinasikan analisis deskriptif kualitatif berdasarkan kerangka COSO dan analisis kuantitatif melalui sistem skoring untuk mengukur efektivitas sistem pengendalian internal. Hasil penelitian menunjukkan bahwa sistem pengendalian internal di Universitas Negeri Jakarta memperoleh skor akhir sebesar 85 dan berada pada kategori efektif. Hal ini menunjukkan bahwa sistem pengendalian internal telah berjalan secara relatif terintegrasi dan mampu mendukung tata kelola universitas, meskipun adaptabilitas sistem terhadap dinamika risiko dan konsistensi implementasi antar unit masih perlu diperkuat. Berdasarkan temuan tersebut, dilakukan penyempurnaan model melalui penyesuaian indikator penilaian, perbaikan format asesmen, serta penyusunan rekomendasi penguatan sistem yang lebih sesuai dengan konteks perguruan tinggi. Luaran penelitian ini berupa pedoman penilaian Sistem Pengendalian Internal berbasis COSO yang dapat digunakan sebagai alat evaluasi dan pengembangan berkelanjutan dalam mendukung penguatan tata kelola universitas. ***** The purpose of this study is to develop guidelines for assessing COSO-based internal control systems at state universities. These guidelines can serve as a reference for Jakarta State University in strengthening good university governance (Good University Governance) and supporting its achievement of World Class University (WCU) status. This study employed a Research and Development (R&D) approach characterized by project-based research. The research unit of analysis was Jakarta State University, involving internal stakeholders. Data collection techniques included documentation, interviews, and observation. Data analysis uses a mixed methods approach that combines qualitative descriptive analysis based on the COSO framework and quantitative analysis through a scoring system to measure the effectiveness of the internal control system. The results show that the internal control system at Jakarta State University obtained a final score of 85 and is in the effective category. This indicates that the internal control system has been running in a relatively integrated manner and is able to support university governance, although the system's adaptability to risk dynamics and implementation consistency between units still need to be strengthened. Based on these findings, refinements were made to the model by adjusting the assessment indicators, improving the assessment format, and developing recommendations for strengthening the system that is more appropriate to the context of the university. The output of this study is a COSO based Internal Control System assessment guideline that can be used as an evaluation tool and continuous development in supporting the strengthening of university governance.

Item Type:	Thesis (Magister)
Additional Information:	1). Adam Zakaria, M.Si., Ph.D.; 2). Dr. Ayatulloh Michael Musyaffi, M.Ak.
Subjects:	Karya Umum > Karya Tulis Perguruan TInggi Ilmu Sosial > Ilmu Sosial (Umum) Ilmu Sosial > Keuangan
Divisions:	FE > S2 Akuntansi
Depositing User:	Razy Ulul Azima .
Date Deposited:	16 Aug 2026 11:33
Last Modified:	16 Aug 2026 11:33
URI:	http://repository.unj.ac.id/id/eprint/70419

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