<![CDATA[Transformasi sistem pendidikan tinggi yang terjadi sejak awal 1990-an, termasuk reformasi sektor publik yang dikenal sebagai New Public Management, telah meningkatkan pentingnya audit internal di perguruan tinggi. Muhammadiyah sebagai lembaga pendidikan terbesar di Indonesia membentuk konsorsium audit internal untuk meningkatkan pengendalian internal. Penelitian ini bertujuan mengeksplorasi implementasi dan fungsi audit internal di Perguruan Tinggi Muhammadiyah. Penelitian menggunakan pendekatan kualitatif studi kasus pada 3 Perguruan Tinggi Muhammadiyah. Pengumpulan data dilakukan melalui wawancara, Focus Group Discussion (FGD) dan dokumentasi kebijakan audit internal. Analisis data menggunakan model Miles dan Huberman dengan bantuan aplikasi NVIVO 12 plus untuk meningkatkan validitas dan reliabilitas penelitian. Implementasi audit internal di PTM sangat beragam sesuai tingkat kematangannya. Beberapa PTM masih fokus pada audit kepatuhan, sementara yang lain telah melaksanakan aktivitas audit yang lebih komprehensif meliputi perencanaan, realisasi, evaluasi dan pendampingan. Fungsi audit internal tidak hanya sebagai pengawas tetapi juga konsultan dan katalisator perubahan. Penelitian menemukan bahwa dukungan pimpinan universitas, kepatuhan terhadap regulasi, dan upaya mengurangi tindakan "kreatif" menjadi faktor pendorong implementasi audit internal. Sementara database yang tidak akurat dan keterbatasan SDM menjadi faktor penghambat. Implikasinya diperlukan standarisasi audit internal PTM. Penelitian ini penting untuk memahami peran strategis audit internal di PTM. Audit internal tidak hanya untuk memenuhi kewajiban regulasi tetapi juga mengoptimalkan fungsi pengawasan dan konsultasi. Penelitian selanjutnya dapat memperluas cakupan dengan menggunakan objek penelitian lain dan menambah data yang dieksplorasi. The transformation of higher education systems since the early 1990s, including public sector reforms known as New Public Management, has increased the importance of internal audit in higher education. Muhammadiyah as Indonesia's largest educational institution established an internal audit consortium to enhance internal control. This study aims to explore the implementation and function of internal audit in Muhammadiyah Higher Education Institutions. The research uses a qualitative case study approach at 3 Muhammadiyah Higher Education Institutions. Data collection was carried out through interviews, Focus Group Discussions (FGD) and documentation of internal audit policies. Data analysis used the Miles and Huberman model with NVIVO 12 plus application to improve research validity and reliability.The implementation of internal audit in Muhammadiyah Higher Education varies according to their maturity level. Some institutions still focus on compliance audits, while others have carried out more comprehensive audit activities including planning, realization, evaluation and assistance. The internal audit function serves not only as a supervisor but also as a consultant and catalyst for change. The research found that university leadership support, regulatory compliance, and efforts to reduce "creative" actions are driving factors for internal audit implementation. Meanwhile, inaccurate databases and limited human resources are inhibiting factors. The implication is that standardization of internal audit in Muhammadiyah Higher Education is needed.This research is important for understanding the strategic role of internal audit in Muhammadiyah Higher Education. Internal audit is not only to fulfill regulatory obligations but also to optimize supervisory and consulting functions. Further research can expand the scope by using other research objects and adding more data to be explored.]]>
