Digital Transformation in Internal Quality Audits at Higher Education Institutions: An Empirical Analysis of Technological Impact

Sri Yulianty Mozin, Alfiyah Agussalim, Rahmatia Pakaya

Abstract


This research is driven by the need to gain a deeper understanding of the integration of digital technology into the internal quality audit process and its impact on audit quality. This research aims to analyze the benefits, challenges, and strategic steps in implementing digital transformation in internal quality audits. Through qualitative research, the researcher reconstructs from various existing sources about digital transformation. Literature materials related to digital transformation in internal quality audits at universities were obtained from various references and analyzed critically
and in-depth using the Miles & Huberman technique, namely data reduction, data display, and conclusion. This study reveals that many universities still apply manual or semi-digital approaches that are less efficient in the implementation of internal quality audits. On the other hand, the use of digital technology in internal quality audits helps improve speed, accuracy, and transparency in the audit process. Digital transformation significantly enhances the internal audit function by integrating
advanced technologies such as data analytics, artificial intelligence, and cloud computing. These technologies facilitate a more efficient audit process, allowing auditors to analyze large amounts of data quickly and accurately, which ultimately leads to better decision-making and improved audit quality. This shift not only enhances operational efficiency but also enables a more comprehensive assessment of risks and institutional controls, thereby strengthening the overall quality assurance
framework. By leveraging digital technology, higher education institutions can enhance the audit process to ensure that robust quality assurance mechanisms are in place and capable of addressing contemporary challenges.

Full Text:

PDF

References


Fitzgerald, M., Kruschwitz, N., Bonnet, D., & Welch, M. (2014). Embracing digital technology: A new strategic imperative. MIT sloan management review, 55(2), 1.

Vial, G. (2021). Understanding digital transformation: A review and a research agenda. Managing digital transformation, 13-66.

Maulana, A. (2021). Transformasi Digital. Binus University. https://doi.org/10.31219/osf.io/p9gq8

Ciccarino, I., & Diniz dos Santos da Silva, C. (2020). Digital transformation. Empirica, 48, 1 - 3. https://doi.org/10.1080/08956308.2021.1974783

Ananda, I. (2021). Literatur review: implementasi strategi transformasi digital pada organisasi internasional. Computer Based Information System Journal, 9(1), 1-13. https://doi.org/10.33884/cbis.v9i1.2473

Windarto, Y. (2023). Desain aplikasi digital pada pelayanan perlawatan jemaat gki delima. Servirisma, 3(2), 119-134. https://doi.org/10.21460/servirisma.2023.32.57

Fachrurazi, F., Rukmana, A. Y., Supriyanto, S., Syamsulbahri, S., & Iskandar, I. (2023). Revolusi bisnis di era digital: Strategi dan dampak transformasi proses teknologi terhadap keunggulan kompetitif dan pertumbuhan organisasi. Jurnal Bisnis dan Manajemen West Science, 2(03), 297-305. https://doi.org/10.58812/jbmws.v2i03.563

Zulkifli, S. E., Al Asy Ari Adnan Hakim, S. E., Ramadhaniyati, R., Wau, L., Ali, I. H., Dhiana Ekowati, S. E., ... & Hi, M. (2023). Ekonomi Digital. Cendikia Mulia Mandiri.

Pangandaheng, F., Maramis, J., Saerang, D., Dotulong, L., & Soepeno, D. (2022). Transformasi digital: sebuah tinjauan literatur pada sektor bisnis dan pemerintah. Jurnal Emba Jurnal Riset Ekonomi Manajemen Bisnis Dan Akuntansi, 10(2). https://doi.org/10.35794/emba.v10i2.41388

Sulaiman, E., Handayani, C., & Widyastuti, S. (2021). Transformasi digital technologyorganization-environment (toe) dan inovasi difusi e-business untuk umkm yang berkelanjutan: model konseptual. Jurnal Manajemen & Bisnis Kreatif, 7(1), 51-62. https://doi.org/10.36805/manajemen.v7i1.1947

Silitonga, L. (2023). Analisis efisiensi proses bisnis pada transformasi digital perbankan. Jurnal Akuntansi Manado (Jaim), 389-402. https://doi.org/10.53682/jaim.vi.6949

Baidoun, S. (2003). An Empirical Study of Critical Factors of TQM in Palestinian

Organizations. Logistics Information Management, 16(2), 156–171. 2

ISO 19011 (2018). Guidelines for Auditing Management Systems.

Andie, A., Hasbi, M., & Hasanuddin, H. (2021). Sistem Informasi Audit Mutu Internal (Siami). Technologia: Jurnal Ilmiah, 12(2), 110-120. https://doi.org/10.31602/TJI.V12I2.4758

Febriyanti, D. R., & Irawan, H. (2020). Penerapan Sistem Informasi Audit Mutu Internal Berbasis Web Guna Meningkatkan Efisiensi Kerja Studi Kasus: Lembaga Penjaminan Mutu Universitas Budi Luhur. IDEALIS: InDonEsiA journaL Information System, 3(1), 474-480. https://doi.org/10.36080/idealis.v3i1.2147

Yanti, Y., & Radiana, U. (2024). Peran Penting Audit Mutu Internal. Jurnal Penjaminan Mutu, 10(01), 79-92. https://doi.org/10.25078/jpm.v10i01.3128

Nugraha, A. C., & Syakrani, N. (2018). Aplikasi Audit Mutu Internal Online Studi Kasus SPM Politeknik Negeri Bandung. DIFUSI, 1(2).

Buaton, R., Muhammad, Z., & Dilham, A. (2022). Optimization of Higher Education Internal Quality Audits Based on Artificial Intelligence. Journal of Artificial Intelligence and Engineering Applications (JAIEA), 1(2), 158-161. https://doi.org/10.59934/jaiea.v1i2.83

Muslim, I. (2021). Rancang bangun sistem audit mutu internal guna optimalisasi kinerja penjaminan mutu perguruan tinggi. Sistemasi, 10(2), 490.

https://doi.org/10.32520/stmsi.v10i2.1374

Ripanti, E. and Oramahi, H. (2021). Rancangan sistem informasi pengelolaan audit mutu internal (ami) perguruan tinggi. Jurnal Edukasi Dan Penelitian Informatika (Jepin), 7(1), 93. https://doi.org/10.26418/jp.v7i1.44330

Darmanto, D. (2022). Penerapan sistem informasi audit mutu internal untuk meningkatkan kinerja penjaminan mutu perguran tinggi. Smart Comp Jurnalnya Orang Pintar Komputer, 11(4). https://doi.org/10.30591/smartcomp.v11i4.4261

Pradana, A., Putri, I., Pinem, L., Hartati, S., Prasetya, G., Sari, E., … & Chaidar, M. (2023). Analisis pencapaian audit mutu internal stikes mitra keluarga rentang 2020-2021. Jurnal Penjaminan Mutu, 9(01), 80-92. https://doi.org/10.25078/jpm.v9i01.2401

Tilaar, H. A. R. (2004). Manajemen Pendidikan Nasional: Kajian Pendidikan Masa Depan. Rineka Cipta.

Undang-Undang Nomor 12 Tahun 2012 tentang Pendidikan Tinggi, Republik Indonesia.

Elbadiansyah, E. (2018). Mengelola perguruan tinggi yang berkualitas dengan memaksimalkan tridharma perguruan tinggi. CENDIKIA, 2(1), 1-1

Razak, Y., Syah, D., & Aziz, A. (2016). Kepemimpinan, kinerja dosen dalam peningkatan mutu pendidikan perguruan tinggi. Tanzhim, 1(02), 30-44.

Yusrie, C. S., Ernawati, E., Suherman, D., & Barlian, U. C. (2021). Pengembangan Kurikulum dan Proses Pembelajaran Pendidikan Tinggi. Reslaj: Religion Education Social Laa Roiba Journal, 3(1), 52-69. https://doi.org/10.47467/RESLAJ.V3I1.276

Irawan, I. (2018). Dinamika Kurikulum PAI Di Perguruan Tinggi. Islamika: Jurnal Agama, Pendidikan Dan Sosial Budaya, 12(2). https://doi.org/10.33592/ISLAMIKA.V12I2.411

Sitati, E.M., & Sitati, E.M. (2017). Assuring Quality in Legal Education through Action Research. Researchers World, 8, 10-19. DOI:10.18843/RWJASC/V8I3/02

Santos, J. D. (Ed.). (2021). Cases on Digital Strategies and Management Issues in Modern Organizations. IGI Global. https://doi.org/10.1080/08956308.2021.1974783

Azizi, M. (2024). The role of it (information technology) audit in digital transformation: opportunities and challenges. Open Access Indonesia Journal of Social Sciences, 7(2), 1473-1482. https://doi.org/10.37275/oaijss.v7i2.230

Islam, M., Naderi, F., & Stafford, T. (2018). Factors associated with security/cybersecurity audit by internal audit function. Managerial Auditing Journal, 33(4), 377-409. https://doi.org/10.1108/maj-07-2017-1595

Parves, A. and Bhuyan, M. (2023). Factors determining internal audit quality in some selected banks in bangladesh. International Journal of Science and Business. https://doi.org/10.58970/ijsb.2060

Tungpantong, C., Nilsook, P., & Wannapiroon, P. (2022). Factors influencing digital transformation adoption among higher education institutions during digital disruption. Higher Education Studies, 12(2), 9. https://doi.org/10.5539/hes.v12n2p9 218

Tambotoh, J. and Gaol, F. (2023). Pemantauan berkelanjutan menggunakan process mining pada ayanan publik digital. https://doi.org/10.55981/brin.668.c539

Widiantoro, S., & Yodi, Y. (2020). Rancang Bangun Sistem Informasi Audit Mutu Internal Berbasis IAPS 4.0. Jurnal Ilmu Komputer Dan Bisnis, 11(2), 2446-2454.

Meutia, A. (2021). Transformasi Digital. https://osf.io/preprints/osf/gdm68

https://doi.org/10.31219/osf.io/gdm68

Lugli, E. and Bertacchini, F. (2022). Audit quality and digitalization: some insights from theitalian context. Meditari Accountancy Research, 31(4), 841-860. https://doi.org/10.1108/medar-08-2021-1399

Kim, H., & Ha, J. (2021). The impact of digital transformation on audit quality: Evidence from the Korean market. Journal of Accounting and Public Policy, 40(3), 1-15. https://doi.org/10.1016/j.jaccpubpol.2021.106823

Betti, N. and Sarens, G. (2020). Understanding the internal audit function in a digitalised business environment. Journal of Accounting & Organizational Change, 17(2), 197-216. https://doi.org/10.1108/jaoc-11-2019-0114

Willar, D., Coffey, V., & Trigunarsyah, B. (2015). Examining the implementation of ISO 9001 in Indonesian construction companies. The TQM Journal, 27(1), 94-107.

Nugrahanti, T. P., & Pratiwi, A. S. (2023). The Remote Auditing and Information

Technology. Journal of Accounting and Business Education, 8(1), 15-39.

Sari, D., Pratama, N., & Nurcahyo, R. (2023). Digital transformation capability maturity framework for digital audit readiness in public sector (case study)..

https://doi.org/10.46254/af04.20230109

Haapamäki, E. and Sihvonen, J. (2019). Cybersecurity in accounting research. Managerial Auditing Journal, 34(7), 808-834. https://doi.org/10.1108/maj-09-2018-2004

Widnyani, N., Astitiani, N., & Putri, B. (2021). Penerapan transformasi digital pada ukm selama pandemi covid-19 di kota denpasar. Jurnal Ilmiah Manajemen Dan Bisnis, 6(1), 79-87. https://doi.org/10.38043/jimb.v6i1.3093

Asrol, S., Lidyah, R., Hartini, T., & Muhammadinah, M. (2022). Peran percepatan transformasi digital untuk keberlanjutan bisnis dan pemulihan ekonomi pelaku umkm di kota palembang pascapandemi. Jurnal Intelektualita Keislaman Sosial Dan Sains, 11(2), 242-246. https://doi.org/10.19109/intelektualita.v11i2.14685

Septiani, N. (2022). Penyuluhan pemanfaatan transformasi digital bagi organisasi pemuda batak bersatu (pbb). Literasi Jurnal Pengabdian Masyarakat Dan Inovasi, 2(1), 128-135. https://doi.org/10.58466/literasi.v2i1.1417

Agusfianto, N., Andayani, S., Anwar, M., Sihombing, L., Setiawan, A., Amelia, D., … & Wijayanto, S. (2023). Pengantar bisnis (respons dinamika era digital)..

https://doi.org/10.31237/osf.io/mrzs5

Saleh, N. (2023). Menaklukkan tantangan digital: resiliensi umkm polewali mandar dalam era pasar digital. Jurnal E-Bussiness Institut Teknologi Dan Bisnis Muhammadiyah Polewali Mandar, 3(2), 33-38. https://doi.org/10.59903/ebussiness.v3i2.80

Najwa, L., Iqbal, M., & Aryani, M. (2023). Manajemen implementasi sistem penjaminan mutu internal di perguruan tinggi. Jurnal Visionary Penelitian Dan Pengembangan Dibidang Administrasi Pendidikan, 11(1), 72. https://doi.org/10.33394/vis.v11i1.7391


Refbacks

  • There are currently no refbacks.


ICoPASS is licensed under CC BY-NC-ND 4.0