Menelisik Praktik Nilai-Nilai Pengendalian Internal Syariah Pada Penjaminan Mutu Pendidikan Tinggi Pondok Pesantren
Keywords:
Nilai-Nilai Pengendalian Internal Syariah, Penjaminan Mutu
Abstract
Tujuan penelitian ini untuk menelisik nilai-nilai Pengendalian Internal Syariah dalam pengimplementasiannya pada jaminan mutu pendidikan tinggi di pondok pesantren. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan fenomenologi transcendental yang memungkinkan pemahaman mendalam tentang fenomena yang ada melalui perspektif informan. Hasil penelitian yaitu implementasi pengendalian internal terintegrasi dalam pedoman civitas akademik yang juga mencakup nilai hukum syariah sebagai fondasi etika yang harus ditaati. Menariknya, esensi dari al-ikhlas yang selalu digaungkan oleh para pimpinan berfungsi sebagai framework pengendalian internal yang terbentuk spontan tanpa adanya panduan formal. Hal tersebut memberikan gambaran bahwa adanya nilai nilai pengendalian internal syariah. Temuan ini mengindikasikan bahwa nilai pengendalian internal berbasis syariah memang eksis dan mempengaruhi praktik sehari-hari di lembaga tersebut. Selain itu, penelitian ini mengungkap adanya nilai-nilai budaya etik berbasis Islam yang melekat pada konsep pengendalian internal dalam jaminan mutu. Dengan demikian, penelitian ini diharapkan memberikan kontribusi pada institusi pendidikan yang serupa untuk mempertimbangkan integrasi prinsip-prinsip syariah dalam kebijakan, prosedur, dan praktik operasional mereka sebagai upaya memperkuat jaminan mutu pendidikan tinggi mereka.
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Nurdiana, A. (2023). Peran Kepemimpinan dalam Pengelolaan Sumber Daya Manusia untuk Meningkatkan Kualitas Pendidikan di STAI Siliwangi Garut. Jurnal Ekonomi Utama, 2(3), 278–286. https://doi.org/10.55903/juria.v2i3.127
Oluwaseun Oladeji Olaniyi, & Dagogo Sopriala Omubo. (2023). The Importance of COSO Framework Compliance in Information Technology Auditing and Enterprise Resource Management. International Journal of Innovative Research and Development, 12(5), 1–6. https://doi.org/10.24940/ijird/2023/v12/i5/may23001
Oussii, A. A., & Boulila Taktak, N. (2018). The impact of internal audit function characteristics on internal control quality. Managerial Auditing Journal, 33(5), 450–469. https://doi.org/10.1108/MAJ-06-2017-1579
Sadikin, Supriyadi, Kismartini, Astuti, Retno Sunu, S. H. (2022). Bandung Manufacturing Polytechnic Challenges in Achieving National and International Quality. Soshum: Jurnal Sosial Dan Humaniora, 12(1), 90–102. https://doi.org/10.31940/soshum.v12i1.90-102
Sauri, R. S., Hidayat, A. N., & Rostini, D. (2019). Sistem Penjaminan Mutu Internal dalam Peningkatan Mutu Hasil Pendidikan di Universitas Islam Nusantara Bandung. Tarbawi: Jurnal Keilmuan Manajemen Pendidikan, 5(02), 131–144. https://doi.org/10.32678/tarbawi.v5i02.1977
Setya Nusa, I. B. (2019). [Alasan Audit 3] [2019] Quality of Audit System Information for Internal Control Effectiveness. International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019), 112, 198–202.
Sinambela, L. P. (2017). Profesionalisme Dosen Dan Kualitas Pendidikan Tinggi. Populis : Jurnal Sosial Dan Humaniora, 2(2), 579–596. https://doi.org/10.47313/pjsh.v2i2.347
Sirmon, D. G., Hitt, M. A., Ireland, R. D., & Gilbert, B. A. (2011). Resource orchestration to create competitive advantage: Breadth, depth, and life cycle effects. Journal of Management, 37(5), 1390–1412. https://doi.org/10.1177/0149206310385695
Sofyani, H., Abu Hasan, H., & Saleh, Z. (2022). Does internal control contribute to quality management in higher education institutions? Indonesia’s adoption experience of the COSO integrated framework. TQM Journal. https://doi.org/10.1108/TQM-06-2022-0201
Sofyani, H., Saleh, Z., & Abu Hasan, H. (2023). Internal control implementation and quality of higher education institutions: a moderation effect testing. Asian Journal of Accounting Research. https://doi.org/10.1108/AJAR-09-2022-0277
Solikin, I., Kustiawan, M., Kurniawan, A., & Fitriani, I. (2018). Implementation of Effective Internal Control in Higher Education. Iciebp 2017, 370–374. https://doi.org/10.5220/0007082403700374
Suban, A. (2020). Sistem Penjaminan Mutu Dan Pengawasan Pendidikan Tinggi. Al-Fikrah: Jurnal Manajemen Pendidikan, 8(2), 79. https://doi.org/10.31958/jaf.v8i2.2434
Suti, M. (2011). Strategi Peningkatan Mutu di Era Otonomi Pnedidikan. Jurnal MEDTEK, 3(2), 1–6.
Winarsih, S. (2017). Kebijakan Dan Implementasi Manajemen Pendidikan Tinggi Dalam Meningkatkan Mutu Pendidikan. Institut Agama Islam Nahdlatul Ulama (IAINU) Kebumen, 15(1), 51–66. https://doi.org/10.21154/cendekia.v15i2.1005
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Yanto, A., Indarti, S., & Maulida, Y. (2020). Pengaruh Kepemimpinan Dan Komitmen Organisasi Terhadap Motivasi Dan Kinerja Dosen Universitas Islam Negeri Sultan Syarif Kasim Riau. Jurnal Al-Iqtishad, 16(2), 1. https://doi.org/10.24014/jiq.v16i2.11599
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Yudianti, F. N. (2015). Internal Control and Risk Management in Ensuring Good University Governance. Journal of Education and Vocational Research, 6(2), 6–12. https://doi.org/10.22610/jevr.v6i2.183
Yustiyawan, R. H. (2019). Penguatan Manajemen Pendidikan Dalam Mutu Pendidikan Tinggi Studi Kasus di STIE IBMT Surabaya. Jurnal Dinamika Manajemen Pendidikan, 4(1), 1. https://doi.org/10.26740/jdmp.v4n1.p1-10
Yuzkiv, H., Slipchuk, V., Batechko, N., Mykhailichenko, M., Yanchytska, K., & Serhii, K. (2022). Internal Quality Assurance of the Education Program at Higher Educational Institutions. Journal of Curriculum and Teaching, 11(9), 98–106. https://doi.org/10.5430/JCT.V11N9P98
Alawiyah, F. (2011). Penjaminan Mutu Pendidikan Tinggi. Jurnal Aspirasi, 2(1), 63–78.
Ardiyanti, & Tidjani, A. (2021). EFEKTIFITAS PENGGUNAAN SISTEM INFORMASI TERINTEGRASI (SIMASTER) DALAM PEMBELAJARAN JARAK JAUH (Studi Kasus Pembelajaran Jarak Jauh Di Fakultas Tarbiyah IDIA Prenduan). Jurnal Ilmiah AL-Jauhari: Jurnal Studi Islam Dan Interdisipliner, 6(2), 186–208. https://doi.org/10.30603/jiaj.v6i2.2090
Bichanga, W. O., & Kamau, C. G. (2012). A study to explore internal auditors’ compliance with Quality Assurance Standards: A case of state owned corporations in Kenya. International Journal of Research Studies in Management, 1(2), 109–126. https://doi.org/10.5861/ijrsm.2012.v1i1.45
COSO. (2012). Internal Control—Integrated Framework.
Eni Wuryani. (2010). Pengendalian Intern Merupakan Bagian Integral Organizational Governance Pada Perguruan Tinggi Negeri. Jurnal Akuntansi Unesa, 2(1), 55-75. http://repo.iain-tulungagung.ac.id/5510/5/BAB 2.pdf
Enofe, O., Mgbame, C., Akhor, O., & Okungbowa, A. (2013). Internal Control System and Quality Audit Work. 4(13), 100–106.
Fadhli, M. (2020). Ekstenal Pada Lembaga Pendidikan Tinggi. Al-Tanzim:Jurnal Manajemen Pendidikan Islam, 4(2), 53–65. https://doi.org/10.33650/al-tanzim.v4i2
Fitrah, M., Ruslan, ., & Hendra, . (2018). Urgensi Sistem Penjaminan Mutu Internal Terhadap Peningkatan Mutu Perguruan Tinggi. Jurnal Penjaminan Mutu, 4(1), 76. https://doi.org/10.25078/jpm.v4i1.400
Garwe, E. C., & Thondhlana, J. (2020). Encyclopedia of International Higher Education Systems and Institutions. Encyclopedia of International Higher Education Systems and Institutions, January. https://doi.org/10.1007/978-94-017-9553-1
Gumiandari, S. (2013). Komitmen Pimpinan dalam Pelaksanaan Penjaminan Mutu Perguruan Tinggi. Holistik, 14(02), 27–56.
Haddade, H., Nur, A., Rasyid, M. N. A., & Abd Raviq, R. (2023). Quality assurance strategies of higher education in digital era: an Anthropology of education study in Islamic higher education institution. Quality Assurance in Education. https://doi.org/10.1108/QAE-05-2023-0084
Hambali, M., & Idris. (2020). Assurance , and Organizational Performance : Case Study in Islamic Higher Education Institutions ( Iheis ). Journal of Applied Management (JAM), 18(3), 572–587.
Indiantoro, A. (2017). Perubahan Sistem Kebijakan Pendidikan Tinggi Dalam Dimensi Pendidikan Hukum. Justitia Jurnal Hukum, 1(2). https://doi.org/10.30651/justitia.v1i2.1161
Kemenristekdikti. (2019). Statistik Pendidikan Tinggi (Higher Education Statistics) 2019. In Pusdatin Kemenristekdikti. http://www.mohe.gov.my/web_statistik/
Komsiyah, I. (2021). Implementation of Internal Quality Assurance to Improve the Quality of Islamic Education. AL-ISHLAH: Jurnal Pendidikan, 13(3), 2241–2248. https://doi.org/10.35445/alishlah.v13i3.1341
Kuswandi, I. (2017). Logika Kebahagiaan Mahasantri Di Pesantren (Studi Kasus Di Kampus Idia Prenduan Sumenep Madura). Al-Balagh : Jurnal Dakwah Dan Komunikasi, 2(2), 191–208. https://doi.org/10.22515/balagh.v2i2.992
Lukum, A. (2019). Pendidikan 4.0 Di Era Ggenerasi Z: Tantangan Dan Solusinya. Pros.Semnas KPK, 2, 13.
Luthfatul Qibtiyah, & Desta Fitriyani. (2023). Lecturers And Students Perceptions Of Web-Based Learning With Simaster. Fikroh: Jurnal Pemikiran Dan Pendidikan Islam, 16(1), 23–32. https://doi.org/10.37812/fikroh.v16i1.686
Masriani, M., Syarifudin, S., Sain, M., & ... (2022). Analisis Pengaruh Gaya Kepemimpinan Terhadap Komitmen Organisasi di Sekolah Tinggi Agama Islam (STAI) Provinsi Riau. Edukasi Islami …, 363–377. https://doi.org/10.30868/ei.v10i02.1256
Nurdiana, A. (2023). Peran Kepemimpinan dalam Pengelolaan Sumber Daya Manusia untuk Meningkatkan Kualitas Pendidikan di STAI Siliwangi Garut. Jurnal Ekonomi Utama, 2(3), 278–286. https://doi.org/10.55903/juria.v2i3.127
Oluwaseun Oladeji Olaniyi, & Dagogo Sopriala Omubo. (2023). The Importance of COSO Framework Compliance in Information Technology Auditing and Enterprise Resource Management. International Journal of Innovative Research and Development, 12(5), 1–6. https://doi.org/10.24940/ijird/2023/v12/i5/may23001
Oussii, A. A., & Boulila Taktak, N. (2018). The impact of internal audit function characteristics on internal control quality. Managerial Auditing Journal, 33(5), 450–469. https://doi.org/10.1108/MAJ-06-2017-1579
Sadikin, Supriyadi, Kismartini, Astuti, Retno Sunu, S. H. (2022). Bandung Manufacturing Polytechnic Challenges in Achieving National and International Quality. Soshum: Jurnal Sosial Dan Humaniora, 12(1), 90–102. https://doi.org/10.31940/soshum.v12i1.90-102
Sauri, R. S., Hidayat, A. N., & Rostini, D. (2019). Sistem Penjaminan Mutu Internal dalam Peningkatan Mutu Hasil Pendidikan di Universitas Islam Nusantara Bandung. Tarbawi: Jurnal Keilmuan Manajemen Pendidikan, 5(02), 131–144. https://doi.org/10.32678/tarbawi.v5i02.1977
Setya Nusa, I. B. (2019). [Alasan Audit 3] [2019] Quality of Audit System Information for Internal Control Effectiveness. International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019), 112, 198–202.
Sinambela, L. P. (2017). Profesionalisme Dosen Dan Kualitas Pendidikan Tinggi. Populis : Jurnal Sosial Dan Humaniora, 2(2), 579–596. https://doi.org/10.47313/pjsh.v2i2.347
Sirmon, D. G., Hitt, M. A., Ireland, R. D., & Gilbert, B. A. (2011). Resource orchestration to create competitive advantage: Breadth, depth, and life cycle effects. Journal of Management, 37(5), 1390–1412. https://doi.org/10.1177/0149206310385695
Sofyani, H., Abu Hasan, H., & Saleh, Z. (2022). Does internal control contribute to quality management in higher education institutions? Indonesia’s adoption experience of the COSO integrated framework. TQM Journal. https://doi.org/10.1108/TQM-06-2022-0201
Sofyani, H., Saleh, Z., & Abu Hasan, H. (2023). Internal control implementation and quality of higher education institutions: a moderation effect testing. Asian Journal of Accounting Research. https://doi.org/10.1108/AJAR-09-2022-0277
Solikin, I., Kustiawan, M., Kurniawan, A., & Fitriani, I. (2018). Implementation of Effective Internal Control in Higher Education. Iciebp 2017, 370–374. https://doi.org/10.5220/0007082403700374
Suban, A. (2020). Sistem Penjaminan Mutu Dan Pengawasan Pendidikan Tinggi. Al-Fikrah: Jurnal Manajemen Pendidikan, 8(2), 79. https://doi.org/10.31958/jaf.v8i2.2434
Suti, M. (2011). Strategi Peningkatan Mutu di Era Otonomi Pnedidikan. Jurnal MEDTEK, 3(2), 1–6.
Winarsih, S. (2017). Kebijakan Dan Implementasi Manajemen Pendidikan Tinggi Dalam Meningkatkan Mutu Pendidikan. Institut Agama Islam Nahdlatul Ulama (IAINU) Kebumen, 15(1), 51–66. https://doi.org/10.21154/cendekia.v15i2.1005
Wulan, E. R., Syamsudin, Jamaluddin, D., & Suhendi, S. (2021). Equilibrating Internal and External Quality Assurance in Islamic Higher Education. Proceedings of the 5th Asian Education Symposium 2020 (AES 2020), 566(Aes 2020), 483–487. https://doi.org/10.2991/assehr.k.210715.099
Yanto, A., Indarti, S., & Maulida, Y. (2020). Pengaruh Kepemimpinan Dan Komitmen Organisasi Terhadap Motivasi Dan Kinerja Dosen Universitas Islam Negeri Sultan Syarif Kasim Riau. Jurnal Al-Iqtishad, 16(2), 1. https://doi.org/10.24014/jiq.v16i2.11599
Yanuar Dosen STAI Al Husain, F. A. (n.d.). RANCANGAN SISTEM PENJAMINAN MUTU DENGAN PENGENDALIAN INTERNAL BERBASIS COSO (Studi Kasus Prodi Manajemen Pendidikan Islam STAI Al Husain). 12.
Yudianti, F. N. (2015). Internal Control and Risk Management in Ensuring Good University Governance. Journal of Education and Vocational Research, 6(2), 6–12. https://doi.org/10.22610/jevr.v6i2.183
Yustiyawan, R. H. (2019). Penguatan Manajemen Pendidikan Dalam Mutu Pendidikan Tinggi Studi Kasus di STIE IBMT Surabaya. Jurnal Dinamika Manajemen Pendidikan, 4(1), 1. https://doi.org/10.26740/jdmp.v4n1.p1-10
Yuzkiv, H., Slipchuk, V., Batechko, N., Mykhailichenko, M., Yanchytska, K., & Serhii, K. (2022). Internal Quality Assurance of the Education Program at Higher Educational Institutions. Journal of Curriculum and Teaching, 11(9), 98–106. https://doi.org/10.5430/JCT.V11N9P98
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2024-06-17
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