Badan Audit Kemahasiswaan: Langkah Pencegahan Korupsi Mahasiswa

(Students Audit Organization: Preventive Action Towards Corruption Among Higher

Education Students)

Dewi Nur Qamariah

Accounting Major, Economic Faculty, Tadulako University

Jl. Soekarno Hatta Km. 9 Kampus Bumi Tadulako Tondo Palu

Summary

Corruption has been one of substantial problems faced by Indonesia within the
last couple of decades. As an effort to solve this problem, government of Indonesia
has tried to increase their good governance system and use some help from all
inflicted stakeholders, including but not limited to educational institution, such as
university. As government declare a war with the corruption, they use educational
institution’s help to educate Indonesian youth to learn from the past and stay away
from any activity that has any connection to corruption itself.
The existance of university as one of educational institutions will always be
involved with their student’s activity, such as students organization. These students
organization are partly subsidized by the university, using the money from tuition fee
that were paid by every students in every semester. The amount of subsidy given to
student organization is quite big, which is a result of distribution from 10% of the
total budget for either faculty or university level. For example, if the budget for every
faculty is 1 billion rupiah, so the subsidy for every student organization is the result
of distribution from 100 million rupiah which comes from student affairs budget
allocation.
Unfortunately, the amount of subsidy given to student organization is not
followed by significant control given to them in terms of their funding management.
This condition would create a bigger opportunity for corruption to occur in the
internal body of this student organization. Therefore, the idea to create a special
institution to check and audit the student organization independently could be an
effective solution in decreasing the existent risks.
Students audit organization has been established and is operating in some
universities such as STAN and UI. This organization is aimed to prevent and detect
corruption and other similar activities which are not according to the applied
standard of procedures, and to control the work of every student organization as well
as how they conduct their programs. In general, BAK works to evaluate the financial
management of student organization, whether it's done effectively and efficiently, and
in accordance to the standard of procedures or not.
Before fulfilling its aim, the established BAK should first legalize a permanent
and universal standard of financial report for the student organizations that is
obligatory for them to follow. Other than that, as a control system for the work done
by BAK, an audit standard should also be legalized as a cautionary mechanism for
BAK in doing its job. The establishment of BAK should be followed by a reward and
punishment system that would motivate and encourage student organizations to
rearrange their internal maintenance and emphasize the function of BAK. For
example, if BAK find out material facts during the auditing process, then this finding
could be taken into account by the bureaucrats to impose punishment on the related
student organization, such as limitation of subsidy for next year.
The systematic ways of achieving BAK's aim yo prevent corruption done by the
students engaging in organization are as follows:

1. BAK or other institution have to create a permanent and universal

standard of auditing that should is applied to all student organization
inside the university. This standard will guide students to get involved in
the implementation of good governance by upholding the values of
transparency and accountability in an organization.
2. BAK audits either the financial or performance of the student
organization. Through this audit, BAK will compare the permanent
standard of the report with the report made by student organization. If
in fact there are a lot of auditing findings found by BAK, thus BAK can
 give recommendation to the bureaucrats to give either reward of
punishment to that organization, or in the worst case report the
individual to the law enforcement in Indonesia.

Therefore, the strict control mechanism of spending of the given subsidies

through the audit by BAK, will minimize the opportunity for corruption to occur, and
at the same time habituate students to be honest and clean.