ANALISIS KOMPARATIF HASIL AMI DALAM PROSPEK CAPAIAN AKREDITASI UNGGUL LAMEMBA

Eka Yudhyani, Andi Indrawati, Nurfitriani Nurfitriani

Abstract


This study analyzes the comparative transformation of Internal Quality Audit (AMI) results between Cycle 17 (Academic Year 2024/2025) and Cycle 18 (Academic Year 2025/2026) at the Bachelor of Management Study Program, Faculty of Economics and Business, Universitas 17 Agustus 1945 Samarinda. Furthermore, it evaluates the study program's potential to achieve "Unggul" (Superior) accreditation status under the standards set by the Independent Accreditation Provision for Economics, Management, Business, and Accounting (LAMEMBA). Using a qualitative comparative research design based on institutional quality document reviews and the PPEPP (Planning, Implementation, Evaluation, Control, Improvement) quality control cycle, the findings reveal a significant paradigm shift. In Cycle 17, the study program accumulated 138 non-conformity findings, consisting of 6 Major KTS, 83 Minor KTS, and 49 Observations, primarily driven by incomplete administrative supporting evidence, low lecturer participation records in research/community service, and fragmented academic information systems. In Cycle 18, following systematic corrective actions, non-conformities were reduced to 0 Major KTS and 0 Minor KTS, achieving a 93.94% compliance rate across 62 indicators with only 4 minor Observations remaining. These observations pertain to target volume optimization, including Intellectual Property Rights (HKI) quantity, active Implementation Agreements (IA), and scholarship coverage. The analysis confirms that the S1 Management Study Program has established a mature internal quality assurance system (SPMI) and possesses a strong probability of attaining "Unggul" accreditation, provided the remaining quantitative targets are fully realized prior to the LAMEMBA Self-Evaluation Report submission.

Full Text:

PDF

References


Alwi, Muhammad, "Pengembangan Sistem Manajemen Mutu Pendidikan," Jurnal Manajemen Mutu Pendidikan, 4.1 (2023), 12-25.

Aminah, Sefti, "Manajemen Strategi Keunggulan Bersaing Perguruan Tinggi Swasta," Jurnal Pendidikan Tinggi, 5.2 (2022), 45-58.

Fadhli, Muhammad, "Sistem Penjaminan Mutu Internal Dan Eksternal Pada Lembaga Pendidikan Tinggi," Al-Tanzim: Jurnal Manajemen Pendidikan Islam, 4.2 (2020), 171-183.

Haq, Muhammad Dinul, Hasdiana, dan Fitriyani Syukri, "Pelaksanaan Audit Mutu Internal Dalam Meningkatkan Kinerja Program Studi Akuntansi Universitas Muhammadiyah Parepare," Center of Economic Students Journal, 8.1 (2025), 260-272.

Julianto, V., dan Y. Prastyaningsih, "Rancang Bangun Sistem Informasi Audit Mutu Internal," Journal of Applied Computer Science and Technology, 4.2 (2023), 108-117.

Martono, S., "Strategi Peningkatan Kinerja Program Studi Melalui Optimalisasi Peran Pimpinan," Jurnal Dinamika Manajemen, 4.1 (2013), 30-45.

Millah, N. W. R., S. N. Shafariah, dan L. Y. Solihatussajida, "Implementasi Sistem Penjaminan Mutu Internal sebagai Upaya Peningkatan Mutu di Perguruan Tinggi," Tadbiruna, 3.1 (2023), 17-26.

Mufriha, Yeti, dan Suparman, "Pengaruh Audit Mutu Internal, Kompetensi Auditor, dan Audit Tenure Terhadap Keberlangsungan Program Studi," Journal of Accounting Science and Technology, 2.1 (2019), 190-196.

Musawarman, M., R. A. Ricak, dan A. Winarni, "Sistem Audit Mutu Internal Politeknik Enjinering Indorama," Jurnal Manajemen & Bisnis Jayakarta, 5.1 (2023), 45-64.

Muslim, I., "Rancang Bangun Sistem Audit Mutu Internal Guna Optimalisasi Kinerja Penjaminan Mutu Perguruan Tinggi," Sistemasi, 10.2 (2021), 490-502.

Panggabean, K. A., dan H. Pangaribuan, "Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit," MBIA, 21.1 (2022), 60-71.

Priyatna, Bayu, Septiana Rahayu, dan Agustia Hananto, "Repository Sistem Penjaminan Mutu Internal (SPMI) Berbasis Web Aplikasi Menggunakan Framework CodeIgniter," Buana Ilmu, 9.2 (2025), 115-128.

Risanty, Rita Dewi, dan Abu Halim Kusuma, "Penilaian Hasil Audit Mutu Internal Menggunakan Metode Profile Matching," Prosiding Seminar Nasional Ekonomi dan Bisnis, 1.1 (2021), 88-97.

Tarigan, T. M., dan F. Zahara, "Problematika Pelaksanaan Audit Mutu Internal di Perguruan Tinggi Keagamaan Islam," Research and Development Journal of Education, 9.2 (2023), 1150-1158.

Wuli, Rofinus Neto, "Implementasi Sistem Penjaminan Mutu Internal dan Audit Mutu Internal untuk Mendukung Akreditasi STIPER Flores Bajawa," Abdi Nusantara, 1.2 (2025), 32-41.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 JPM : Jurnal Pengembangan Mutu