Optimizing Internal Control to Prevent Corruption in Higher Education

Abstract

Corruption is a social disease that undermines the integrity, transparency, and trust in a country. In the education sector, universities are an important entity in the formation of the young generation who will lead the future. Therefore, the prevention of corruption in higher education has a very high urgency. This study aims to examine the urgency of preventing corruption in higher education, focusing on the negative impact of corruption on education, society, and sustainable development. This study uses normative research methods, using the statute approach and the Social legal approach of Risk Management Construction Optimizing the Function of the Internal Control Unit (SPI) in the Prevention of Corruption in Higher Education. The statute approach is to examine matters related to legal principles, legal views and doctrines, and laws and regulations related to the reconstruction of the function of SPI in tackling corruption in higher education. The social legal approach is for an in-depth examination of legal facts, then efforts are made to solve the problems that arise.