Penerapan Sistem Pengendalian Internal terhadap Efektivitas Pengelolaan Aset di Universitas Sumatera Utara dengan Komitmen Pimpinan sebagai Variabel Moderating

Abstract

Asset management in higher education plays a crucial role as a foundation for optimizing resources, strengthening the quality of educational services, and realizing the vision of a highly competitive and sustainable campus. Asset management aims to ensure that assets are optimally utilized according to organizational needs, in order to improve efficiency and productivity. To ensure that assets have been utilized optimally, the implementation of an organizational internal control system is required. This study aims to analyze the influence of the internal control system consisting of the control environment, risk assessment, control activities, information and communication, and monitoring on the effectiveness of asset management at the University of North Sumatra, with leadership commitment as a moderating variable. This research is motivated by the importance of asset management in State Universities with Legal Entities (PTN-BH) such as USU which have autonomy in managing their assets, as well as the findings of weaknesses in the recording and competency of asset management human resources. This study uses a quantitative approach with a survey method through the distribution of questionnaires to academic and administrative units within USU. The results show that all elements of the internal control system have a positive and significant effect on the effectiveness of asset management. The most dominant influence on the effectiveness of asset management is risk assessment, followed by control activities, information and communication, the control environment, and monitoring. However, leadership commitment only plays a significant moderating role in the influence of monitoring on the effectiveness of asset management, while the relationship between other variables is not significant.