Conflict Management in the Role of Internal Auditor Inside University

I nnovative Journal of Business and Management

IJBM 10 (01), 260–266 (2021) ISSN (O) 2277:4947

HRM Investigation: Conflict Management in The Role of Internal Auditor Inside University

Muhammad Alkirom Wildan⋆,†

Management Department, Faculty of Economics and Business, University of Trunojoyo Madura, Bangkalan, Jawa Timur, Indonesia

DOI: https://doi.org/10.15520/ijbm.v10i01.3193

Accepted 20/12/2020; Received 15/11/2020; Publish Online 06/01/2021

ABSTRACT With HRM investigation knowledge, author investigate and study about the role conflict in Internal Auditor (IA) members as campus functional staff who also doublesas lecturers. Role conflict is a form of confusion over different double instructions and must be done at the same time. This study aims to determine the causes and types of role conflict experienced by members of the Internal Auditor Unit. This research uses descriptive qualitative method through a deep interview approach. Based on interviews with three informants from one member of the IA, the head of the IA and one of the IA oversight units, the results of the study showed that the dual occupa- tional factors that caused role conflict were the level of interest, work demands and the absence of welfare benefits. The role conflict experienced by the University IAis more to the conflict within the individual regarding the conflict of time and pressure experienced. However, in carrying out their duties still uphold professionalism and create functional conflict because it is able to deal with conflict with initiative and creativity. Key words: HRM Investigation–Conflict Management and Internal Auditor

1 INTRODUCTION goals. Supervision occurs in two directions, internal auditor Every government agency or company generally has an in- and external auditor. ternal control system to oversee the level of quality assur- Decree of the Chancellor Number 028/H46/2009 contain- ance and performance. No exception colleges or universities ing the appointment of the Internal Auditor of Trunojoyo which are an organization engaged in teaching and edu- University in Madura which was the beginning of the birth cation services. As an educational institution, universities of the Internal Control Unit (IA) of Trunojoyo University in have a strategic role in achieving educational goals. There- Madura. The following year a new decree was issued with fore, the government has given full authority to account for Number 016 / H46 / 2010 concerning the change in the its performance to both internal and external stakeholders name of the Internal Auditor Team to the Internal Auditor of the tertiary institution. Embodiment in the management (IA) of the University of Trunojoyo Madura. With this, the role of educational institutions is the Internal Auditor (IA) University of Trunojoyo Madura has been given the author- or internal auditors who have the task of supervision in the ity to manage community funds independently. financial sector, academic, and performance (resources). Based on the research that has been done before, found The Internal Supervision System was strengthened by that the Internal Audit Unit Trunojoyo University has a the issuance of Permendiknas Number 47 of 2011 concern- dual position that is as functional campus officials (mem- ing the Internal Supervision Unit within the Ministry of bers IA) and faculty (professors). This has an impact on National Education, as a demand for openness and trans- the frequent absence of IA members in the IA office. This parency on the importance of the supervisory function. The dual position is thought to cause a role conflict with IA. oversight function itself generally aims to ascertain whether IA who hold concurrent positions as executors of university the objectives of the organization have proceeded accord- governance and teaching staff (lecturers) must divide their ingly without any distortion and deviation from the stated time to follow between the already busy teaching schedules determined by their respective study programs and the im- ⋆ Corresponding author. pact on the frequent absence of IA members in the IA office † Email: [email protected] itself A Management View: Work Discipline, Motivation, and Leadership Style 261

Other consequences that can be caused are work be- This conflict usually occurs because of personality differ- comes uncomfortable, work tension and various other neg- ences. This conflict also stems from differences in roles such ative things that have an impact on the work that is not as managers and subordinates. optimal. Based on the description above, the researcher will 3. Conflict between individuals and groups conduct research to find out how multiple occupations oc- This conflict occurs because of the pressure of uniformity cur by the Internal Auditor and how the role conflict is that must be responded by the working group. For example experienced by the Internal Auditor, University Trunojoyo an individual is exiled in a group because it violates group Madura. norms. 4. Conflict between groups in the same organization This conflict usually occurs because of differences and conflicting interests between groups in the organization. 2 LITERATURE REVIEW 5. Conflict between organizations The large Indonesian Language Dictionary (KBBI) defines This conflict occurs as a result of economic competition duplicates as two or three strands attached together; fold in a country’s economic system. in half (three and so on); twin; double. Duplicate is also There are three methods in managing conflict, namely: interpreted as having more than one activity. According to 1. Conflict Stimulation Method. the Ministry of National Education Duplicate in relation to Causing conflict dynamics to achievement means better the position is occupying other positions besides permanent to perform an activity group. A low conflict actually results positions, doing more than one type of work. Basically, the in a low initiative so that employees turn to being passive, in dual employment system is not regulated and there are no contrast to the high level of conflict that can affect the level restrictions in labor legislation. However, the ban depends of employee initiative in an effort to complete their duties on the authority of each company or organization based on and responsibilities. Conflict stimulation methods include: the policies adopted. But in reality, in certain situations, placing outsiders in groups; reorganize the organization; of- dual positions or multiple work can result in suboptimal fering bonuses, incentives and rewards to encourage compe- performance. tition; choosing the right manager; do something different Role Conflict from the habit. Robbins in Giovanni (2015) states that conflicts occur 2. Conflict Reduction Method because there is no ability to adapt to the environment, as The method of reducing conflict by suppressing or reduc- well as differences in status, goals, values, and perceptions. ing the opposition of two opposing people or the anthogo- If interpreted sociologically, conflict means an effort made nism caused by the conflict. Conflict management through by an individual or group where one party tries to get rid this method is to cool the atmosphere but do not handle of, destroy or make it helpless. problems that trigger conflict. According to Hansen in Fahmi (2016) classifies the types 3. Conflict Resolution Method of conflicts as follows: There are three methods used in the conflict resolution 1. Intra-role Conflict process, namely: 2. Inter-role Conflict a. Domination or emphasis, domination or emphasis can 3. Intra-department Conflict be done in several ways, namely: 4. Inter-department Conflict 1. Violence (forcing) which is autocratic 5. Intraorganizational Conflict 6. Interorganizational Conflict 2. Nurture (smoothing), use way more diplomatic. 7. Intrapersonal Conflict 3. Avoidance (avoidance), where a manager avoids taking 8. Interpersonal Conflict a firm position in conflict resolution 9. Intragroup Conflict 10. Intergroup Conflict 4. Majority rules, efforts to resolve conflicts by voting 11. Inter-informal System Conflict through fair procedures. 12. Environmental Information System Information b. Compromise, settlement of this conflict is the way to find In general, the types of conflicts are divided into sev- a compromise that can be accepted by the parties to the eral forms including: conflicts within individuals themselves, contrary. Forms of compromise include: separation between conflicts between individuals, conflicts between individuals conflicting parties to find an agreement on a solution tothe and institutions. Unlike Handoko (2013) who classifies con- problem; arbitration using a third party; and bribing to one flicts based on organizational perspectives. according toT. of the parties as compensation to achieve conflict resolution. Hani Handoko there are five types of conflict in organiza- c. Integrative problem solving. This method is a solution tional life as follows: to conflict between groups is changed into solving common 1. Conflict in individuals problems. There are three types of integrative conflict res- This conflict can occur if there is uncertainty about the olution methods, namely: expected work, there are various conflicting job requests, and if the individual is expected to do more than his ability. 1. Consensus, where conflicting parties meet to find the 2. Conflict between individuals in the same organization best solution, not one party’s victory.

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2. Confrontation, parties who contradict each other ex- 2. Risk Assessment press opinions accompanied by leaders who are skilled he company must be aware and manage the risks it faces to accept rational solutions. by identifying, analyzing and processing risks related to financial and non-financial issues, in accordance with the es- 3. Use of higher goals if agreed together. tablished regulations. The risk assessment includes the following elements: Role is a reflection of someone from the social system according to the rights and obligations, power, and responsi- a Objectives and goals bilities that follow. Someone can have a role both at work b Risk and outside it, each of these roles requires different behavior in their environment. The role of conflict is as a form c Managing change of confusion as to the dual instruction different from each 3. Control activities other and should be done at the same time by the employee. Role conflict in particular is also seen as a form of Includes policies and procedures that must be implemented discrepancy between the role that must be performed and in the context of control to provide assurance that instruc- the demands of work that should be carried out based on a tions made by the government and management have been certain professional standard that is believed and adhered implemented. Supervision activities include the following el- to by employees. This situation is able to cause difficulties ements: in carrying out an action or take decisions for an individ- Policies and procedures ual when faced with conflicting behaviors, thought patterns, a and values due to different role expectations. Role conflict b Supervision which is included as a psychylological symptom can cause discomfort and can reduce motivation which will have an c Supervision and information system (controls over in- impact on overall performance decline. formation system) Internal monitoring 4. Information and Communication PP Number 60 Year 2008 Concerning the Government Internal Supervision System which is replaced with internal Information and communication are needed in creating a supervision is defined as: The entire process of audit, review, control to identify, design, classify, analyze, record, report, evaluation, monitoring, and other supervisory activities in and account for financial and non-financial transactions. carrying out the tasks and functions of the organization in Information and communication include the following el- order to provide adequate assurance that the activities have ements: been carried out in accordance with the benchmarks that a Access to information or management information sys- have been set effectively and efficiently for the interests of tems the leadership in realizing good governance. Internal Au- dit helps management in finding the best possible way in b Means of communication terms of using capital resources efficiently and effectively (Prativi, RO, 2013) Internal Auditors have a positive effect 5. Monitoring (monitoring) on achieving Good Governance of Unversity (Puspitarini, The entire performance quality assessment process must be ND, 2012). monitored and changes made if necessary. Monitoring is car- According to the Committee of Sponsoring Organiza- ried out on every operational activity of the company so that tion of the Treadway Commission in 1985, better known there are no deviations from the standards previously set. as COSO, the five components of internal control are as Monitoring includes the following elements: follows: a Management supervision 1. Control environment b Sources from outside the organization Includes creating conditions and control situations in the c Response mechanism or response ranks of officials and employees involved in agency activities so that they are expected to be able to influence the d Self-assessment mechanism awareness of the members of the organization to achieve Audit standards are guidelines for auditors in carrying out the expected performance. It is the engine driving the com- their responsibilities. The auditor’s main guideline is the ten pany and the foundation of everything is placed. The control audit standards or 10 Generally Acceptend Auditing Stan- environment includes the following elements: Integrity and dards (GAAS) compiled by AICPA in 1974 and adapted by ethical values IAI in Indonesia since 1973. The ten standards intended are a.Commitment to competence as follows: b.Management philosophy and operating style 1. General standard c.Organizational structure d.Delegation of authority and responsibilities e. Human resource policies and practices

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a The audit must be carried out by one or more people who have sufficient expertise and technical training as auditors

b The auditor must maintain an independent attitude towards all matters relating to the assignment

c The auditor must use his professional skills carefully and thoroughly in the implementation and preparation of audit reports

2. Field Work Standards a. Work planning carefully b. Understanding the structure of internal controls for planning audits and discovering the nature, timing and scope of the testing that must be carried out c. Competent evidence is obtained through inspection, observation, submission of questions, and confirmation as a basis for expressing opinion on the audited financial state- Figure 1. Framework for Thinking ments 3. Reporting Standards a. The report must certify that the financial statements This study uses a phenomenological research strategy have been prepared in accordance with accounting princi- with qualitative descriptive research through a deep inter- ples is expired u in general view approach. The use of a qualitative approach is based b. The audit report must show accounting principles con- on the consideration that the phenomena or phenomena to sistently in the preparation of the current period’s financial be examined are dynamic social symptoms, the data col- statements in relation to the accounting principles applied lected is in the form of words, images, and not in the form in the previous period of numbers. c. Disclosure of information in financial reports must be Data source considered adequate In this study, three categories of informants were used d. The audit report must contain a statement of opinion with the first provision being the person in charge ofIA regarding the financial statements as a whole. University of Trunojoyo Madura; secondly, members of the Internal Auditor (IA) is a form of executor or body that Internal Oversight Unit which have been incorporated as carries out internal supervision which is also part of the members of the University of Trunojoyo Madura Internal internal organization of all aspects of activities in the or- Oversight Unit; third, parties outside the IA or who use au- ganization to assist the leadership or supervisor in carrying dit services by IA University of Trunojoyo Madura. In this out his duties in terms of overseeing the operationalization study, the primary data source was the Rector, secretary and implementation of policies in order to achieve the ex- and members of the University of Trunojoyo Madura Inter- pected performance or goals by a company or organization. nal Auditor and one of the supervisory units of the Univer- According to Permendiknas No. 47/2011 it is stated that the sity of Trunojoyo Madura. Secondary data in this study is formation of the IA within the Ministry of National Educa- to use the results of previous research, books, articles, and tion and its position has been firmly stipulated that Higher various publications and related instances that are relevant Education is a State University in the Environment of the to the issues raised. In this study, several data collection Ministry of National Education in this case University of techniques used include: interview or interview methods, Trunojoyo Madura, which is also strengthened by Permen observation and documentation. Ristek Dikti Number 35 In 2015 concerning the Organiza- Data analysis technique tion and Work Procedures of the University of Trunojoyo Data analysis in qualitative research is more focused dur- Madura, it was stated that IA had a position within the ing the process in the field together with data collection in university environment under the Chancellor and was re- progress. Starting at the interview, the researcher has done sponsible directly to the Chancellor. an analysis of the answers submitted by the respondents. If the respondent’s answer after being analyzed feels un- satisfactory, the researcher asks the question again, to a certain extent an answer that is considered credible is ob- 3 METHODS tained. Data analysis stage starts from data collection, data Research Object reduction, data presentation, drawing conclusions and ver- This research was conducted at the Internal Auditor (IA) ification, data validity, credibility test. on the 4th floor of the rectorate building at University of Discussion Trunojoyo Madura. The establishment of the Internal Auditor within the Uni- Research Approach versity of Trunojoyo Madura was put into effect starting in

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2009 as a follow up to Permendiknas Number 16 of 2009 with the meal allowance received, but each faculty already which was updated with Permendiknas Number 47 of 2011 has CDO (Commitment Development Officer) so it can be concerning the Internal Auditor within the Ministry of Na- called an audit institution faculty level, which makes the al- tional Education. The first appointment of IA members was ready trained, but accountable to the GBF (General Board the issuance of Rector’s Decree Number 028 / H46 / 2009 and Finance)”. The audit process is conducted by the first and up to now it has been amended by issuing Rector’s De- IA by sending a letter within a certain period of time to con- cree number 025 / H46 / 2019 which states the appointment duct supervision every semester at the end of the semester, of five members of the Trunojoyo University of Madura. then after it has been scheduled, they will request the doc- Supervision activities carried out by IA are assisted by uments needed for the entire audit process. human resources with a structure consisting of 1 chairman Level of Importance of Role and member, 1 secretary and member, 3 IA members, and In the process assessment on the level of interest in the 2 staff to assist the secretary. IA is structurally under the science of management positions usually done by creating chancellor and is responsible to the chancellor. IA supervi- job ranking by comparing the level of interest between the sion activities consist of several scopes of supervision, firstly position with each other by way of composing by the values mandatory supervision, namely supervision conducted by from low to top up the highest scores. Rate this position IA based on direct orders by Kemenristekditi, secondly su- can also be done using the job classification, namely by way pervising the leader’s initiative or based on the leader’s or- of set levels of key jobs. The pattern that occurs in the Uni- ders, and thirdly supervising the initiative itself or based on versity of Trunojoyo Madura IA job evaluation level is more the work program. on the job classification. In the IA the main tasks arewith Results of interviews with Muhammad Asim Ash’ari, SE., the teaching staff or lecturers and as a member of theIA M.Ak., CFrA, Ningwar, and Pribanus Wantara, note that or the university auditor team is an additional task. How- is a member of IA run two different roles at one time, IA ever, in carrying out their duties adhere to the interests of members given responsibility and a huge workload in IA and the tasks between the two positions. Give priority to the still must fulfill other main responsibilities. IA members are higher level of urgency without trivializing other tasks that also placed in a conflict of interest of the two things done, are also his responsibility, so that each job can go hand in and will prioritize more pressing tasks even if the main task hand. So, there is still flexibility in doing every work that is has or has not been fulfilled. IA members whoever shall not charged and becomes a responsibility. If we look at the role engage in activities, such as graduated, which follows the conflict indicators carried out by IA, it proves the firsttwo budget and others that later will be audited by a mem- indicators, time-based conflict, that is, time constraints in ber of IA, because it like audit itself but the informants carrying out different jobs, because IA often occurs when themselves have a dual role. Allowances are only for chair- teaching time coincides with audit time, audit preparation persons and secretaries, there are no members, but in the process, joint meeting and / or vice versa. The second is a implementation process there is the term audit allowance pressure based conflict indicator. With the two roles per- or examination allowance per person per day, for example formed and terdap at the difference in the execution of any a 3 day audit how many people are multiplied for 3 days. work causing pressure on one role and can affect the perfor- But in SBM 2020 there is no allowance for examination al- mance of other roles. Dual role conflict will cause stress on lowance, there are no benefits, so indeed in IA it does not individuals and in some studies, this dual role conflict will get enough attention in terms of welfare. In the case of re- affect individual attitudes at work and towards their work muneration all universities are governed by the General Bu- (Kristina, IF and Fatimah A., 2015). A difficult and com- reau of Finance and also includes the Internal Auditor. The plex task usually be an obstacle to an auditor that lead to IA’s work is hard because it really starts from the begin- decreased performance of the auditor, would be but the au- ning, from planning to accountability, so often to the glue, ditor’s own commitment and professionalism in work (Pri- and there are no benefits. Not to mention the other factors, mary, IGPAR, Latrini, 2016). such as the assumption or the assumption of outdoor envi- Work Demands or Workloads ronment that the IA watchdog or trying to find fault with IA job demands in practically very high, work pressure other people, even today the position as chairman of the IA done by members of IA seen in three types of surveillance. is empty because of trouble finding really want at the IA. First, mandatory supervision, namely supervision based on Another difficulty, because of the main task as a lecturer, direct orders from Ministry of Research and Technology. is the difficulty of balancing time or managing time. Tobe- Second, supervision is carried out based on the chancellor’s come a staff competency is narrowed to the foremost and order. Finally, supervision is based on work programs that at least understand correctly about accounting, because IA have been planned beforehand. In IA itself, besides being is related to audit issues. Meanwhile, to become a member already a member of the audit, he also performs the main there are special requirements and criteria that can work duties as a lecturer so that the workload that is charged and in a team, are independent dent and neutral and objective. demanded to be fulfilled becomes even greater. This has an Audits are carried out to institutions and individuals, for impact on the psychological condition of IA members who institutions focused on the finance of the faculty, faculty of are considered to be concerned with one side (the univer- faculty, while the individual is usually associated with for sity) rather than being a lecturer (faculty and department). example the presence or discipline because it is associated The workload is also increasingly perceived because of the

Innovative Journal of Business and Management, Vol 10 Iss 01, 260–266 (2021) A Management View: Work Discipline, Motivation, and Leadership Style 265 pressure of time, like being a d o cents with the obligation work as well as possible (Manullang in Ind riyani, 2014). B to teach for a semester with face to face meetings as much erdasarkan informant interviews with two different states as 14 times, and the audit process should be done in real different information of the informants said that only the time so that the results of the audit and recommendations chairman and secretary were an allowance, if the member can be timely and still viable implemented. The high work- only money pockets of activity. While another informant load in general will cause emotional tension so that it may said that only the chairman who is on welfare and a mem- be that the lecturer will tend to be psychologically attrac- ber of the allowance, if the secretary k u rang sure got it or tive and avoid being involved in high intensity with others not. When viewed in terms of benefits to the heavy work- (Tamaela, EY, 2011). While work demands in the form of load it would be better and choose retains the profession emotional demands are emotional conditions that are felt professors, in addition to being the primary task also gets and must be faced when individuals try to complete their benefits of AI certification the most difficult thing istoad- work. Emotional demands can be sourced from the work just working time or split between the two, although the itself or from interactions with people associated with the workload increase, but it also helps the level of welfare. work. The emotional stunts experienced by IA are more those originating from the work itself. While work conflicts occur because of the dual roles they play. Suprihanto (2016: 4 CONCLUSION 128) also describes the types of conflict situations in individuals, namely: role conflict, individual role conflict, and From the research that has been done, the data concluded interpersonal conflict. Role conflict can occur because there that the factors that influence the dual position include the are various types of roles in one position. An individual role level of importance of the role, job demands and workloads conflict occurs if one party has a relationship with a position and lack of welfare benefits. However, all of these things that defines a different role. While conflict between rolesis do not affect the level of IA’s professionalism in carrying a conflict that occurs because someone occupies a variety of out their duties, they continue to carry out their duties ac- different positions that require different roles or commonly cording to a predetermined schedule and are accountable to referred to as multiple roles. This dual role ultimately causes superiors and provide suggestions or recommendations for conflict because one person must play a variety of different problems faced by the supervision unit in real time. roles in different groups. This conflict within individuals The new findings generated in this study, the conflict experienced is more personal or within individual conflicts, with interpersonal conflicts is more experienced by IA mem- does not have an impact on the institution or the like, and bers who also work as educators. However, not all types of the position of the lecturer with the IA does not directly conflict have a bad impact. For example, what is called func- intersect. Because IA with the main problem namely lack tional conflict, the existence of this conflict actually benefits of human resources still conducts personal audits in faculty the organization. K onflik this type helps individuals inthe units, audits on attendance or discipline for the determina- organization achieve its goals better. Some of the benefits tion of additional daily allowances or allowances. However, if of functional conflict are: able to increase creativity and it relates to the audit more detailed about the behavior pat- innovation; increase the willingness of employees to work terns of lecturers are taken over by the Institute for Learning better; raising awareness; and reduce individual differences. Development and Education Quality Assurance (LP3MP). Increasing this innovation is evidenced by how IA is able However, between the two divisions between LP3MP and to complete each responsibility with limited time with in- IA, although they did not form a single unit, there were novation in teaching and innovation in the audit process so still slices in some of their main tasks and functions. that each responsibility is fulfilled. With all innovation IA Suggestion conducted an impact on the productivity of IA were able to Based on the results from the previous description, the find a level of cheating more in 2019 than in the previous following conclusions can be concluded from the suggestion: three years. Previous research conducted by Anita, J., et al. (2013) shows that workload has a positive and significant 1. Recruit IA members apart from competent educators effect on work performance. The same thing is also gener- to become auditors. ated from research conducted by Irawati, R. and Carrolina, DA, (2017) showing the results that internal workload has 2. IA recruiting members of educators with the workload a positive and significant effect on employee performance. just as a teacher with a low teaching hours and there Allowance is no burden to r ja another. The reason for the benefits can also be a reason for the 3. Maintain professionalism while working as an IA and continued implementation of the concurrent positions that be able to defend themselves in any judgments that are occur within the body of University of Trunojoyo Madura. considered not good that are embedded in the Internal Allowance is a company service program for employees in Auditor of the University of Trunojoyo Madura. an effort to form, maintain employee morale intended to provide a sense of calm for workers and family members 4. In this interview only using the method of deep inter- as a function of improving work welfare, payment of wages views and observations that are not so deep, for further while not working, and services for workers with the aim of research it is expected to be carried out by observation increasing and maintaining labor productivity to be able to by following directly the process or pattern of activities

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of each member of the Internal Auditor of University AUTHOR BIOGRAPHY of Trunojoyo Madura.

5. In this study, the number of informants has been deter- Muhammad Alkirom Wildan Management Depart- mined, for further research can be done by interviewing ment, Faculty of Economics and Business, University of all relevant parties such as the entire supervisory unit Trunojoyo Madura, Bangkalan, Jawa Timur, Indonesia that is closely related to the audit process by the Inter- nal Auditor in order to add information that has not been obtained in this study.

References

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Innovative Journal of Business and Management, Vol 10 Iss 01, 260–266 (2021)