2019
DOI: 10.22373/share.v8i1.4910
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Internal Control System of the State Islamic Universities in Indonesia: Studying the Effectiveness and Risk Management

Abstract: This study intends to analyze the effectiveness of the implementation of the internal control system at the State Islamic Universities in Indonesia (PTKIN) including identifying its risk management. The empirical study was conducted at Ar-Raniry State Islamic University (UIN Ar-Raniry) Banda Aceh. Primary data was gathered through a survey that was distributed to 128 respondents within the university. Additional data were collected using semi-structured in-depth interviews with nine key personnel of the intern… Show more

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Cited by 3 publications
(3 citation statements)
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“…Risk aversion refers to the tendency of a person to avoid taking risks or engaging in uncertain situations (Yanuarti et al, 2019). Farmers tend to avoid taking risks due to the potential loss they face in the event of crop failure, which could result in their family's requirements not being met (Rondhi et al, 2020;Ibrahim, Fitria, & Dianah, 2019). From a producer's perspective, there are two main types of risk in agriculture: yield risk and price risk (Gower et al, 2016).…”
Section: Risks Aversionmentioning
confidence: 99%
“…Risk aversion refers to the tendency of a person to avoid taking risks or engaging in uncertain situations (Yanuarti et al, 2019). Farmers tend to avoid taking risks due to the potential loss they face in the event of crop failure, which could result in their family's requirements not being met (Rondhi et al, 2020;Ibrahim, Fitria, & Dianah, 2019). From a producer's perspective, there are two main types of risk in agriculture: yield risk and price risk (Gower et al, 2016).…”
Section: Risks Aversionmentioning
confidence: 99%
“…Good Corporate Governance (GCG), according to Chouaibi (2022), aims to provide a mechanism for orienting economic agents, the legal system, and corporate governance to moral and social goals based on norms. The purpose of all economic activity conducted by businesses is to improve the well-being of individuals and communities (Ibrahim et al, 2019). The first of the GCG's five implementation requirements is transparency, which includes information disclosure to stakeholders.…”
Section: Good Corporate Governancementioning
confidence: 99%
“…This concept is refined by the accountability attributes (Nunez, Fernandez-Gago, Pearson, & Felici, 2013), which refer to 1) transparency -the property of a system, organization, or individual to provide visibility of its governing norms, behavior, and compliance of behavior to the norms; and 2) responsiveness -the property of a system, organization, or individual to consider input from external stakeholders and respond to queries from these stakeholders. 3) responsibility -the property of an organization or an individual with regard to an object, process, or system of being obligated to take action to conform to the standards 4) remediability -the capacity of a system, organization, or person to take corrective action and/or provide a remedy for any party harmed by noncompliance with its governing norms (WHO, 2015;Ibrahim, Fitria, & Dianah). For a non-profit organization like BAZNAS, the concept of accountability is applied in accordance with the social concept.…”
Section: Introductionmentioning
confidence: 99%