ANALISIS KOMPARATIF AUDIT MUTU INTERNAL PROGRAM STUDI MANAJEMEN DAN AKUNTANSI: TINJAUAN PENJAMINAN MUTU PENDIDIKAN TINGGI DI UNTAG SAMARINDA

Abstract

This article presents a comparative analysis of Internal Quality Audit (AMI) reports for the Management and Accounting Study Programs at Universitas 17 Agustus 1945 Samarinda, conducted in early 2024. The study aims to identify commonalities and distinctions in findings and recommendations across three core Tridharma aspects: Education, Research, and Community Service. Key findings reveal pervasive challenges in documentation completeness, human resource qualifications (academic rank, specialized training), and the formalization of research and community service activities (e.g., official decrees, funding plans, comprehensive reporting). While both programs exhibit areas for improvement, the Accounting program shows more fundamental gaps in overall quality management system elements, such as the establishment of academic targets and the distribution of quality documents. These findings underscore broader systemic challenges in Internal Quality Assurance System (SPMI) implementation within the institution, including issues related to quality culture, resource allocation, and the effective integration of Tridharma activities into a continuous improvement cycle. The analysis emphasizes the critical role of robust SPMI in enhancing educational quality, ensuring compliance, and fostering institutional reputation.Keywords: Internal Quality Audit; Higher Education Quality Assurance; Management Study Program; Accounting Study Program; Tridharma