Digitalisasi Pelaporan Pengawasan Internal melalui Sistem Informasi Manajemen Audit Berbasis Web pada Universitas BLU

OK Sofyan Hidayat (Universitas Badan Layanan Umum (BLU))
Muhammad Ridha Habibi Z (Universitas Badan Layanan Umum (BLU))
Syahreza Alvan (Universitas Badan Layanan Umum (BLU))
Zulherman Zulherman (Universitas Badan Layanan Umum (BLU))
Mesnan Mesnan (Universitas Badan Layanan Umum (BLU))

Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi

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.