ERIC Number: EJ1415618
Record Type: Journal
Publication Date: 2024
Pages: 20
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-2050-7003
EISSN: EISSN-1758-1184
Internal Control and Financial Viability: The Moderating Role of Leadership Qualities on Management of Income-Generating Activities at Indonesian Higher Education
Amir Mahmud; Nurdian Susilowati; Indah Anisykurlillah; Ida Nur Aeni; Puji Novita Sari
Journal of Applied Research in Higher Education, v16 n2 p358-377 2024
Purpose: The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education. Design/methodology/approach: This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool. Findings: The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently. Research limitations/implications: This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university. Originality/value: The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.
Descriptors: Foreign Countries, Higher Education, Educational Finance, Income, Leadership Qualities, College Administration, Financial Audits
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Indonesia
Grant or Contract Numbers: N/A