Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Mesnan Mesnan
Universitas Badan Layanan Umum (BLU)
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Digitalisasi Pelaporan Pengawasan Internal melalui Sistem Informasi Manajemen Audit Berbasis Web pada Universitas BLU OK Sofyan Hidayat; Muhammad Ridha Habibi Z; Syahreza Alvan; Zulherman Zulherman; Mesnan Mesnan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5129

Abstract

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.
Co-Authors Muhammad Ridha Habibi Z OK Sofyan Hidayat Syahreza Alvan Zulherman Zulherman