The Role of Internal Auditors

Oct 13, 2025 by magicalceylontours.com 136 views

The Effect of the Role of Internal Auditors and the Implementation of Financial Management Functions in Management of Non -Tax State Revenues (PNBP) on the Performance of Malikussaleh University Institutions

Introduction

Malikussaleh University, as a higher education institution, plays a vital role in producing quality human resources. To achieve this goal, good and efficient financial management is essential, including in terms of management of Non -Tax State Revenue (PNBP). This study aims to reveal the effect of the role of internal auditors and the implementation of financial management functions on the performance of PNBP management at Malikussaleh University.

Background

Malikussaleh University, as a higher education institution, has an important role in printing quality human resources. To achieve this goal, good and efficient financial management is very necessary, including in terms of management of Non -Tax State Revenue (PNBP). PNBP is an important source of income for universities to support operational activities, infrastructure development, and improve the quality of education. Good PNBP management will ensure the sustainability and independence of the university in achieving its goals.

Methodology

This study uses multiple regression analysis methods with the population of all PNBP financial managers in the Malikussaleh University KPA Finance Section, totaling 38 people. Research samples include Vice Rector II, Head of Bureau, Head of Section, Section Head, Treasurer Recipient, Treasurer of Expenditures, PUMK KPA, Faculty PUMK, and Financial Management Staff. The validity and reliability of the research instrument was tested at one of the private universities in North Aceh Regency, with the results of all items of valid and reliable questionnaire items.

The Role of Internal Auditors

Internal auditors play an important role in increasing accountability and transparency of PNBP management. They conduct regular internal audits to assess the effectiveness of the internal control system, minimize the risk of fraud, and provide recommendations for improvement. The role of internal auditors is crucial in maintaining the effectiveness and accountability of PNBP management in universities.

Function of Financial Management

Good financial management functions include planning, budgeting, collection, and control of PNBP. The implementation of these functions effectively and efficiently will improve the performance of PNBP management, including optimizing income and expenditure efficiency. Financial management plays a vital role in maintaining the effectiveness and accountability of PNBP management in universities.

The Importance of PNBP Management

PNBP is an important source of income for universities to support operational activities, infrastructure development, and improve the quality of education. Good PNBP management will ensure the sustainability and independence of the university in achieving its goals. Effective PNBP management will also improve the quality of education and increase the competitiveness of the university.

The Effect of the Role of Internal Auditors and the Implementation of Financial Management Functions on PNBP Management

This study aims to reveal the effect of the role of internal auditors and the implementation of financial management functions on the performance of PNBP management at Malikussaleh University. The results showed that the role of internal auditors and the implementation of financial management functions partially and simultaneously had a significant influence on the performance of PNBP management at Malikussaleh University.

Recommendation

Based on the findings of this study, the following recommendations are made:

Strengthening the role of internal auditors by providing adequate training and access to resources to improve their abilities and professionalism.
Implement an integrated and technology-based financial management system to improve the efficiency and transparency of PNBP management.
Perform periodic monitoring and evaluation of PNBP management performance to identify areas that need to be improved and increase the effectiveness of existing systems.

Conclusion

This study shows that the role of internal auditors and the implementation of financial management functions has a significant influence on the performance of PNBP management at Malikussaleh University. Therefore, it is important to continue to increase the role and quality of these two factors so that PNBP management in the university is more effective, accountable, and sustainable.

Limitation of the Study

This study has several limitations, including:

The study only focuses on the role of internal auditors and financial management functions on PNBP management at Malikussaleh University.
The study only uses multiple regression analysis methods to analyze the data.
The study does not consider other factors that may influence PNBP management, such as the role of the university's leadership and the availability of resources.

Future Research Directions

Future research should consider the following directions:

Investigating the role of other factors that may influence PNBP management, such as the role of the university's leadership and the availability of resources.
Using other research methods, such as case studies or surveys, to gather more data and increase the validity of the findings.
Conducting a longitudinal study to examine the effect of the role of internal auditors and financial management functions on PNBP management over time.

References

[List of references cited in the study]

Appendices

[Appendices, including questionnaires, data analysis, and other supporting materials]

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Frequently Asked Questions (FAQs) about the Role of Internal Auditors and Financial Management Functions in Management of Non -Tax State Revenues (PNBP) at Malikussaleh University

Q: What is the role of internal auditors in PNBP management?

A: Internal auditors play an important role in increasing accountability and transparency of PNBP management. They conduct regular internal audits to assess the effectiveness of the internal control system, minimize the risk of fraud, and provide recommendations for improvement.

Q: What are the functions of financial management in PNBP management?

A: Good financial management functions include planning, budgeting, collection, and control of PNBP. The implementation of these functions effectively and efficiently will improve the performance of PNBP management, including optimizing income and expenditure efficiency.

Q: Why is PNBP management important for universities?

A: PNBP is an important source of income for universities to support operational activities, infrastructure development, and improve the quality of education. Good PNBP management will ensure the sustainability and independence of the university in achieving its goals.

Q: What is the effect of the role of internal auditors and financial management functions on PNBP management?

A: This study shows that the role of internal auditors and the implementation of financial management functions has a significant influence on the performance of PNBP management at Malikussaleh University.

Q: What are the recommendations for improving PNBP management at Malikussaleh University?

A: Based on the findings of this study, the following recommendations are made:

Strengthening the role of internal auditors by providing adequate training and access to resources to improve their abilities and professionalism.
Implement an integrated and technology-based financial management system to improve the efficiency and transparency of PNBP management.
Perform periodic monitoring and evaluation of PNBP management performance to identify areas that need to be improved and increase the effectiveness of existing systems.

Q: What are the limitations of this study?

A: This study has several limitations, including:

The study only focuses on the role of internal auditors and financial management functions on PNBP management at Malikussaleh University.
The study only uses multiple regression analysis methods to analyze the data.
The study does not consider other factors that may influence PNBP management, such as the role of the university's leadership and the availability of resources.

Q: What are the future research directions?

A: Future research should consider the following directions:

Investigating the role of other factors that may influence PNBP management, such as the role of the university's leadership and the availability of resources.
Using other research methods, such as case studies or surveys, to gather more data and increase the validity of the findings.
Conducting a longitudinal study to examine the effect of the role of internal auditors and financial management functions on PNBP management over time.

Q: What are the implications of this study for Malikussaleh University?

A: This study has implications for Malikussaleh University in terms of improving the effectiveness and accountability of PNBP management. The university should strengthen the role of internal auditors and implement an integrated and technology-based financial management system to improve the efficiency and transparency of PNBP management.

Q: What are the implications of this study for other universities?

A: This study has implications for other universities in terms of improving the effectiveness and accountability of PNBP management. Universities should consider strengthening the role of internal auditors and implementing an integrated and technology-based financial management system to improve the efficiency and transparency of PNBP management.

Q: What are the future directions for research on PNBP management?

A: Future research on PNBP management should consider investigating the role of other factors that may influence PNBP management, such as the role of the university's leadership and the availability of resources. Researchers should also use other research methods, such as case studies or surveys, to gather more data and increase the validity of the findings.