Risk-Based Administrative Governance Model Through Compliance Management Integration in Mitigation of Audit Findings in Education Units
Keywords:
tata kelola administrasi, manajemen risiko, manajemen kepatuhan, temuan auditAbstract
This study aims to develop and analyze a risk-based administrative governance model through the integration of compliance management in mitigating audit findings in education units. The research focus is directed at the relationship between administrative governance, risk management, and compliance management and their implications for the decline in audit findings. This study uses a mixed method approach with an explanatory sequential design, where quantitative data is collected through questionnaires analyzed using inferential statistical techniques, while qualitative data is obtained through in-depth interviews, observations, and documentation studies to strengthen and explain quantitative findings. The results of the study show that risk-based administrative governance integrated with compliance management has a significant influence on lowering audit findings. Educational units that systematically implement risk identification and mitigation and integrate compliance in administrative processes tend to have lower levels of administrative errors. In contrast, a procedural administrative approach without risk analysis has been shown to increase the potential for repetitive audit findings Integration between risk management and compliance has also been shown to improve the accountability and effectiveness of administrative management. The implications of this study show the importance of strengthening the risk-based administrative governance system as a preventive strategy in improving the quality of education management. The results of this study can be a reference for education unit managers and policy makers in formulating a governance model that is more adaptive, systematic, and prevention-oriented.
References
Asir, M., Yuniawati, R. A., Mere, K., Sukardi, K., & Anwar, M. A. (2023). Peran manajemen risiko dalam meningkatkan kinerja perusahaan: studi manajemen sumber daya manusia. Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), 32–42. https://doi.org/10.37631/ebisma.v4i1.844
Dahlan, Anas, M., Mulatsih, L. S., Alfiana, A., & Ahmad, A. K. (2024). Financial management audits for school quality improvement in Indonesia: A comprehensive literature review. Journal of Educational Management and Instruction (JEMIN), 4(1), 174–184. https://doi.org/10.22515/jemin.v4i1.9556
Efunniyi, C. P., Abhulimen, A. O., Obiki-Osafiele, A. N., Osundare, O. S., Agu, E. E., & Adeniran, I. A. (2024). Strengthening corporate governance and financial compliance: Enhancing accountability and transparency. Finance & Accounting Research Journal, 6(8), 1597–1616. https://doi.org/10.51594/farj.v6i8.1509
Kartika, D. A., Aprilia, R., & Siregar, Y. D. (2024). Efektivitas Audit Internal dalam Manajemen Risiko dan Tata Kelola Perusahaan pada Sektor Keuangan. Ilmu Ekonomi Manajemen Dan Akuntansi, 5(2), 402–411. https://doi.org/10.37012/ileka.v5i2.2349
Karunia, R. L., Darmawansyah, D., Dewi, K. S., & Prasetyo, J. H. (2023). The Importance of Good Governance in the Government Organization. HighTech and Innovation Journal, 4(1), 75–89. https://doi.org/10.28991/hij-2023-04-01-06
Kustiawan, D., Fariati, W. T., Nurhayati, S., Nurani, Y., Soraya, Q. F. E., Sulastri, W., & Isdendi, R. R. (2025). Manajemen Risiko dalam Pendidikan: Tinjauan Literatur Sistematis Tentang Strategi, Praktik, dan Dampaknya Terhadap Ketahanan Organisasi. Journal Innovation In Education, 3(3), 111–138. https://doi.org/10.59841/inoved.v3i3.3183
Masita, I., & Putri, F. A. S. (2025). Implementasi Manajemen Risiko pada Institusi Pendidikan Kedinasan: Persepektif Auditor Internal. Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah, 7(12). https://doi.org/10.47467/alkharaj.v7i12.10029
Muslikah, M., Nusantara, B. A., Kurniawan, K., Utomo, D. P., Kholiq, A., Tsani, Y. M., & Karomah, A. (2023). Analysis of the Performance of Education Personnel to Improve Services (Quantitative and Qualitative Study). In Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research (pp. 190–196). https://doi.org/10.2991/978-2-38476-184-5_21
Nadapdap, R. H., Nabila, S., Gulo, B. D., Haikal, F., & Panggabean, F. Y. (2025). Pengendalian risiko pada lembaga publik: analisis terhadap sistem pengendalian manajemen Berbasis risiko. Tamilis Synex Multidimensional Collaboration, 3(1), 17–23. https://doi.org/10.70610/tls.v3i1.729
Novianto, W., & Firdaus, F. (2024). Teori Corporate Governance: Keterbatasan, Kritik dan Alternatif. EKONOMIS Journal of Economics and Business, 8(2), 1568. https://doi.org/10.33087/ekonomis.v8i2.1997
Novrianti, D., Rusdarti, R., & Cahyaningdyah, D. (2022). Peran Sistem Pengendalian Internal Memoderasi Pengaruh Akuntabilitas, Transparansi dan Partisipasi Terhadap Kinerja Anggaran Pada Unit Kerja Universitas Negeri Semarang. Business and Economic Analysis Journal, 2(2), 121–133. https://doi.org/10.15294/beaj.v2i2.37954
Nst, D. A. D., Tumanggor, R., Berutu, M., Sibuea, J., & Telaumbanua, A. P. (2026). An Analysis of Accountability, Compliance, and Regional Financial Management Performance. Digital Innovation, 3(1), 68–72. https://doi.org/10.61132/digitalinnovation.v3i1.654
Nurhayati, N., Sari, A. V., Rahmawati, S., Farhan, A., Febriani, M., & Siregar, S. (2025). Administrasi Pendidikan di MIN 13 Kecamatan Secanggang. HEMAT Journal of Humanities Education Management Accounting and Transportation, 2(1), 521–528. https://doi.org/10.57235/hemat.v2i1.5121
Nusa, N. D., & Muslihah, S. (2021). Pengaruh Serapan Anggaran, Kepemimpinan Etis, Tindak Lanjut Temuan BPK, Dan Keefektifan Audit Internal Pada Hasil Audit LKPD. Nominal Barometer Riset Akuntansi Dan Manajemen, 10(2), 201–213. https://doi.org/10.21831/nominal.v10i2.35936
Pradesa, H. A., Purba, C. O., & Priatna, R. (2021). Menilai risiko dari organisasi yang bertransformasi: pelajaran terbaik untuk penguatan akuntabilitas pendidikan tinggi di Indonesia. Jurnal Akuntabilitas Manajemen Pendidikan, 9(2), 146–158. https://doi.org/10.21831/jamp.v9i2.40104
Prasada, E. A., Rasyid, M., Nurfitrah, M. A., Trinanda, M. E., & Setiowati, D. A. (2025). Integrasi Audit Hukum dalam Manajemen Risiko dan Good Corporate Governance Perusahaan. AL-SULTHANIYAH, 14(2), 763–775. https://doi.org/10.37567/al-sulthaniyah.v14i2.4437
Rahayu, S., Ludigdo, U., Irianto, G., & Prihatiningtias, Y. W. (2018). Governance and Organizational Culture: An Ethnographic Study on Indonesian Political Party. Russian Journal of Agricultural and Socio-Economic Sciences, 78(6), 85–94. https://doi.org/10.18551/rjoas.2018-06.09
Saputra, T. S., & Ismandra, I. (2023). Studi Kualitatif Fungsi Internal Audit dan Manajemen Risiko Dalam Tata Kelola Perguruan Tinggi Swasta. MBIA, 21(3), 334–344. https://doi.org/10.33557/mbia.v21i3.1955
Setiawan, F., Ningsih, A. W., Nurgiansyah, H., & Rohman, I. A. (2022). Prosedur Aktualisasi Manajemen Risiko Pendidikan dalam Meningkatkan Kualitas Pendididikan. TSAQOFAH, 2(2), 204–214. https://doi.org/10.58578/tsaqofah.v2i2.321
Sholeh, M. I. (2023). Transparansi dan Akuntabilitas dalam Membangun Citra Positif melalui Manajemen Pendidikan yang Berkualitas. TADBIRUNA, 3(1), 43–55. https://doi.org/10.51192/tadbiruna.v3i1.622
Susanto, P. C., Arini, D. U., Yuntina, L., Soehaditama, J. P., & Nur’aeni, N. (2024). Konsep Penelitian Kuantitatif: Populasi, Sampel, dan Analisis Data (Sebuah Tinjauan Pustaka). Jurnal Ilmu Multidisplin, 3(1), 1–12. https://doi.org/10.38035/jim.v3i1.504
Taman, A., Prasojo, L. D., Yuliana, L., & Purwanto, N. A. (2024). Identifying Risks in Management of Educational Institutions: A Case in a Legal Entity Higher Education Institution. Jurnal Prima Edukasia, 12(1), 120–128. https://doi.org/10.21831/jpe.v12i1.68277
