INTERNAL SUPERVISORY UNIT VOCATIONAL HIGHER EDUCATION SUPERVISION AREA OF INSPECTORATE KEMDIKBUDRISTEK


Abstract
Changes organization of the KEMDIKBUDRISTEK made Polytechnic Colleges under the organization of the Director General Vocational Studies. Vocational universities were initially in the supervisory area of inspector 1, now in 2022 the Vocational College is in the supervisory area inspector 4. This change has also affected the communication of the internal supervisory unit at the Polytechnic with the Inspectorate General. The implementation of supervision for institutions in their business processes is the focus of the internal supervisory unit. All stakeholders are expected to be able to complete their work, even the demands for the implementation of MBKM become a challenge for the polytechnic. In the implementation of this supervision, there are adjustments to the current pandemic conditions. This study aims to determine the impact of the internal supervisory unit in vocational colleges in the area of inspector supervision 4. Researchers in conducting the analysis used qualitative methods with primary and secondary data sources, while the type of data used was qualitative. Data collection methods are interviews and documentation. Furthermore, the results of data analysis were then validated for drawing conclusions. The results showed that with the return of the supervisory area of vocational higher education to area 4, coordination with other universities was getting better. This result makes SPI supervision more optimal.
References
Agoes, Sukrisno, (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik , Buku 1, Edisi 5. Jakarta: Salemba Empat.
Dewi, R. K. (2020). Mengenal Apa Itu PSBB, Aturan, Daerah Yang Menerapkan Hingga Sanksinya. Kompas. https://www.kompas.com/tren/read/2020/04/14/093800065/mengenal-apa-itu-psbb-aturan-daerah-yang-menerapkan-hingga-sanksinya?page=all
Hery. (2016). Auditing dan Asurans, Jakarta: Grasindo
Litzenberg, R., & Ramirez, C. F. (2020). Proses Audit Jarak Jauh Selama Dan Setelah Covid-19: Implikasi Jangka Pendek dan Panjang. The Institute of Internal Auditor.
Mulyadi. (2016). Auditing. Edisi ketujuh. Jakarta: Salemba Empat
Republik Indonesia. (2017). Peraturan Menteri Pendidikan dan Kebudayaan Republik Indonesia Nomor 22 Tahun 2017 tentang Satuan Pengawasan Intern di Lingkungan Kementerian Pendidikan dan Kebudayaan.
Republik Indonesia. (2020). Peraturan Menteri Pendidikan dan Kebudayaan Nomor 9 Tentang Perubahan Atas Peraturan Menteri Pendidikan dan Kebudayaan Nomor 45 Tahun 2019 Tentang Organisasi dan Tata Kerja Kementrian Pendidikan dan Kebudayaan
Republik Indonesia. (2021). Keputusan Presiden Republik Indonesia Nomor 72/P tentang Pembentukan dan Pengubahan Kementerian serta Pengangkatan Beberapa Menteri Negara Kabinet Indonesia Maju Periode Tahun 2019-2024.
Susanna, D. (2020). When will the COVID-19 Pandemic in Indonesia End? Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal), 15(4), 160–162. https://doi.org/10.21109/kesmas.v15i4.4361
Tugiman, Hiro. 2006. Standar profesional audit internal. Yogyakarta: Kanisius.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.tentang Keuangan Negara.
Undang – undang Nomor 23 Tahun 2004 tentang Pemerintah Daerah

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.