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EVALUASI SISTEM PENJAMINAN MUTU INTERNAL: STUDI PADA UNIVERSITAS KRISTEN INDONESIA PAULUS MAKASSAR

MARIA YESSICA HALIK, Ratna Nurhayati, S.E., M.Com., Ak., CA., Ph.D.,

2016 | Tesis | S2 Akuntansi

Tujuan Penelitian: (1) Mengetahui implementasi Sistem Penjaminan Mutu Internal (SPMI) dan tahap evaluasi SPMI, khususnya berupa audit mutu internal dalam rangka peningkatan mutu akademik UKIPaulus; (2) menjelaskan faktor-faktor penyebab implementasi SPMI dan audit mutu internal yang tidak berjalan secara optimal; dan memberikan rekomendasi sebagai pemecahan masalah sehingga tahapan SPMI dapat dijalankan sesuai dengan amanat Direktorat Jenderal Pendidikan Tinggi (Dirjen Dikti) berdasarkan UU dan Peraturan Pemerintah. Metode Penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam kepada pihak terkait SPMI di Universitas Kristen Indonesia Paulus (UKIPaulus) dan analisis terhadap dokumen-dokumen pendukung SPMI. Setelah terkumpul, data kemudian dianalisis dan dihasilkan simpulan untuk menjawab pertanyaan penelitian. Temuan: (1) Seluruh tahapan SPMI belum dijalankan secara lengkap, yaitu tidak mengikuti pedoman Dirjen Dikti; (2) tahapan SPMI tidak berjalan optimal disebabkan oleh: tidak lengkapnya mekanisme penetapan standar, kurangnya komitmen SDM, dokumen yang belum lengkap dan tidak dijadikan acuan, ke-terlambatan penyelesaian proses evaluasi diri. Sedangkan proses audit mutu inter-nal belum dilaksanakan karena belum adanya badan audit internal dan kurangnya SDM yang dapat mengaudit.

Purposes: (1) to find out implementation of internal quality assurance system and the evaluation stages of the system (SPMI), particularly the internal quality audit to increase the academic quality of Paulus Christian University of Indonesia (UKI Paulus); (2) to explain the impeding factors that have made the implementation of internal quality assurance system and internal quality audit not run optimally; and to provide recommendations to help the stages of internal quality assurance system implemented following the mandate of the Directorate General of Higher Education based on the law and the government regulations. Research Method: This research employed a qualitative approach with a case study design. The data were collected through in-depth interviews with the individuals responsible for the internal quality assurance system of UKI Paulus and analyses of the supporting documents. After the data had been collected, it was analyzed, and the conclusion was made to provide answers to the research questions. Findings: (1) all the stages of the internal quality assurance system have not been fully executed. In other words, they have not follow the guidelines from Directorate General of Higher Education (Dirjen Dikti); (2) the stages of the internal quality assurance system are not optimally carried out due to: the incomplete setting mechanism to form the standard, the lack of human resources' commitment, the incomplete documents being used as reference, and delay in completing self-evaluation process. As for the internal quality audit process, it has neither been implemented because of the absence of the internal audit body and the lack of human resources that can conduct the audit.

Kata Kunci : sistem penjaminan mutu, universitas, audit mutu internal, SPMI / quality assurance system, university, internal quality audit, SPMI

  1. S2-2016-387033-abstract.pdf  
  2. S2-2016-387033-bibliography.pdf  
  3. S2-2016-387033-tableofcontent.pdf  
  4. S2-2016-387033-title.pdf