Digitalisasi Pelaporan Pengawasan Internal melalui Sistem Informasi Manajemen Audit Berbasis Web pada Universitas BLU
DOI:
https://doi.org/10.58192/profit.v5i3.5129Keywords:
Audit Reporting, Internal Audit, Management Audit Information System, Public Higher Education, Web-Based SystemAbstract
Internal audit reporting is a decisive stage in transforming audit findings into institutional improvement. In public service agency universities, reporting is expected to be timely, traceable, and data-driven; however, manual document-based procedures may constrain data access, report completion, and follow-up monitoring. This study aims to analyze the existing internal audit reporting process and design a web-based Management Audit Information System (SIMA) for Universitas BLU. The study employed policy research with a qualitative descriptive and design-oriented approach. Data were collected through document analysis of annual audit planning, audit charter, two review reports, and functional specifications of the SIMA prototype. The analysis used gap analysis and requirement-feature mapping. The findings show five core problems: limited access to financial data, low document submission (45.27%), inconsistent evidence quality, slow approval workflow, and weak real-time monitoring of recommendations and key performance indicators. SIMA is designed with six integrated modules covering audit planning, working papers, audit reports, follow-up monitoring, executive dashboard, and auditee panel. The model contributes a contextual digital audit reporting framework for strengthening accountability in public higher education governance.
References
Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., Alrawad, M., & Almaiah, M. A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors' perspective: Moderating role of extrinsic rewards. Heliyon, 9(10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497
Asosiasi Auditor Intern Pemerintah Indonesia. (2021). Standar Audit Intern Pemerintah Indonesia (SAIPI). AAIPI.
Ayassrah, A. Y. A. B. A., Atta, A. A. M. B., Alawawdeh, H. A., Aljundi, N. A., Morshed, A., Dahbour, S. A., & Alqaraleh, M. H. (2023). The effect of system quality and user quality of information technology on internal audit effectiveness in Jordan, and the moderating effect of management support. Applied Mathematics and Information Sciences, 17(5), 859–866. https://doi.org/10.18576/AMIS/170512
Barros, C., & Marques, R. P. (2022). Continuous assurance for the digital transformation of internal auditing. Journal of Information Systems Engineering and Management, 7(1), 11681. https://doi.org/10.55267/iadt.07.11681
Betti, N., DeSimone, S., Gray, J., & Poncin, I. (2024). The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality. Journal of Accounting & Organizational Change, 20(2), 334–361. https://doi.org/10.1108/JAOC-08-2022-0125
Betti, N., Sarens, G., & Poncin, I. (2021). Effects of digitalisation of organisations on internal audit activities and practices. Managerial Auditing Journal, 36(6), 872–888. https://doi.org/10.1108/MAJ-08-2020-2792
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Eulerich, M., Eulerich, A., & Bonrath, A. (2025). Technology and internal auditing: An overview of performance effects. Maandblad voor Accountancy en Bedrijfseconomie, 99(4), 181–193. https://doi.org/10.5117/mab.99.153598
Institute of Internal Auditors. (2024). Global Internal Audit Standards. The Institute of Internal Auditors.
International Organization for Standardization/International Electrotechnical Commission. (2022). ISO/IEC 27001:2022 Information security, cybersecurity and privacy protection—Information security management systems—Requirements. ISO.
ISACA. (2019). COBIT 2019 framework: Governance and management objectives. ISACA.
Kementerian Keuangan Republik Indonesia. (2020). Peraturan Menteri Keuangan Nomor 129/PMK.05/2020 tentang Pedoman Pengelolaan Badan Layanan Umum. Kementerian Keuangan Republik Indonesia.
Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-)adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511. https://doi.org/10.1016/j.accinf.2021.100511
Leocadio, D., Malheiro, L., & Reis, J. C. G. dos. (2025). Auditors in the digital age: A systematic literature review. Digital Transformation and Society, 4(1), 5–20. https://doi.org/10.1108/DTS-02-2024-0014
Lonto, M. P., & Pandowo, A. (2025). Does audit quality mediate the effect of information technology and competence on internal audit effectiveness? Jurnal Akuntansi dan Auditing Indonesia, 29(1), 1–12. https://doi.org/10.20885/jaai.vol29.iss1.art3
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. https://doi.org/10.1016/j.techfore.2019.119751
National Institute of Standards and Technology. (2024). The NIST Cybersecurity Framework (CSF) 2.0. National Institute of Standards and Technology. https://doi.org/10.6028/NIST.CSWP.29
Pemerintah Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Sekretariat Negara.
Pemerintah Indonesia. (2011). Peraturan Menteri Pendidikan Nasional Nomor 47 Tahun 2011 tentang Satuan Pengawasan Intern di Lingkungan Kementerian Pendidikan Nasional. Kementerian Pendidikan Nasional.
Pemerintah Indonesia. (2018). Peraturan Presiden Nomor 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik. Sekretariat Negara.
Rahmah, F. (2025). Audit internal dalam era transformasi digital: Identifikasi tantangan dan peluang. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(2), 1–12. https://doi.org/10.31004/riggs.v4i3.3262
Rakipi, R., De Santis, F., & D'Onza, G. (2021). Correlates of the internal audit function's use of data analytics in the big data era: Global evidence. Journal of International Accounting, Auditing and Taxation, 42, 100357. https://doi.org/10.1016/j.intaccaudtax.2020.100357
Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: From effectiveness to organizational significance. Managerial Auditing Journal, 35(2), 322–342. https://doi.org/10.1108/MAJ-01-2019-2162
Ta, T. T., & Doan, T. N. (2022). Factors affecting internal audit effectiveness: Empirical evidence from Vietnam. International Journal of Financial Studies, 10(2), 37. https://doi.org/10.3390/ijfs10020037
Torroba, M., Sanchez, J. R., Lopez, L., & Callejon, A. (2025). Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain. International Journal of Accounting Information Systems, 56, 100738. https://doi.org/10.1016/j.accinf.2025.100738
Universitas BLU. (2024a). Program kerja pengawasan tahunan satuan pengawas internal tahun 2024. Dokumen internal.
Universitas BLU. (2024b). Piagam pengawasan satuan pengawas internal. Dokumen internal.
Universitas BLU. (2024c). Laporan hasil reviu serapan anggaran kegiatan operasional Januari–Agustus 2024. Dokumen internal.
Universitas BLU. (2025). Laporan hasil reviu laporan kegiatan pengembangan per Desember 2024. Dokumen internal.
Vasarhelyi, M. A., & Halper, F. B. (1991). The continuous audit of online systems. Auditing: A Journal of Practice & Theory, 10(1), 110–125. https://doi.org/10.2308/AJPT-9703192366
Wassie, F. A., & Lakatos, L. P. (2024). Artificial intelligence and the future of the internal audit function. Humanities and Social Sciences Communications, 11, 386. https://doi.org/10.1057/s41599-024-02905-w
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Profit: Jurnal Manajemen, Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
