Strategi Auditing untuk Mencegah Penyalahgunaan Dana Pendidikan
DOI:
https://doi.org/10.61798/wjpe.v5i2.648Keywords:
educational auditing, accountability, fund management, prevention strategyAbstract
Penyalahgunaan dana pendidikan masih menjadi masalah serius yang memengaruhi kualitas layanan pendidikan dan kepercayaan publik. Penelitian ini bertujuan untuk mengidentifikasi strategi auditing yang efektif dalam mencegah penyalahgunaan dana dan meningkatkan akuntabilitas lembaga pendidikan. Metode yang digunakan adalah studi literatur (literature review) dengan analisis kualitatif terhadap jurnal ilmiah, buku referensi, laporan audit, dan regulasi terkait pengelolaan dana pendidikan. Hasil penelitian menunjukkan bahwa kombinasi audit internal dan eksternal, integrasi dengan kebijakan accountability yang jelas, serta keterlibatan pemangku kepentingan secara langsung meningkatkan efektivitas pengawasan dan mengurangi risiko penyalahgunaan dana. Temuan ini menegaskan pentingnya pengembangan model auditing yang adaptif, berkelanjutan, dan kontekstual untuk mendukung transparansi, akuntabilitas, dan kualitas pengelolaan dana pendidikan. Implikasi praktis dari penelitian ini adalah lembaga pendidikan dapat mengimplementasikan strategi auditing yang sistematis dan partisipatif sebagai alat preventif dan korektif dalam tata kelola keuangan. Penelitian ini juga membuka peluang bagi penelitian lebih lanjut mengenai evaluasi implementasi auditing di berbagai institusi pendidikan dan pengembangan indikator kinerja audit yang lebih terukur
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