The Role of the Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java, Indonesia

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

The Effects of Knowledge Management on Human Capital towards Organizational Innovation

The study was conducted to produce case studies from the Malaysian public universities stands point East Coast of Malaysia. The aim of this study is to analyze the effects of knowledge management on human capital toward organizational innovation. The focus point of this study is on the management member in the faculties of these three Malaysian Public Universities in the East Coast state of Peninsular Malaysia. In this case, respondents who agreed to further participate in the research will be invited to a one-hour face-to-face semi-structured, in-depth interview. As a result, the sample size for this study was 3 deans of Faculty of Management. Lastly, this study tries to recommend the framework of organizational innovation in Malaysian Public Universities.

Integrating Technology into Mathematics Education: A Case Study from Primary Mathematics Students Teachers

The purpose of the study is to determine the primary mathematics student teachers- views related to use instructional technology tools in course of the learning process and to reveal how the sample presentations towards different mathematical concepts affect their views. This is a qualitative study involving twelve mathematics students from a public university. The data gathered from two semi-structural interviews. The first one was realized in the beginning of the study. After that the representations prepared by the researchers were showed to the participants. These representations contain animations, Geometer-s Sketchpad activities, video-clips, spreadsheets, and power-point presentations. The last interview was realized at the end of these representations. The data from the interviews and content analyses were transcribed and read and reread to explore the major themes. Findings revealed that the views of the students changed in this process and they believed that the instructional technology tools should be used in their classroom.