Analisis Penerimaan Pengguna terhadap Sistem Monitoring Tindak Lanjut Temuan Audit di Politeknik Negeri Sriwijaya

RM Chairil Andri; Adi  Sutrisman; Tiara  Nurpratiwi; Sulastriani Sulastriani; Kurnia Widya  Oktarini; M Auril Repansa; Rafi Azzahir

Authors

RM Chairil Andri, Politeknik Negeri Sriwijaya, Indonesia
Adi Sutrisman, Politeknik Negeri Sriwijaya, Indonesia
Tiara Nurpratiwi, Politeknik Negeri Sriwijaya, Indonesia
Sulastriani Sulastriani, Politeknik Negeri Sriwijaya, Indonesia
Kurnia Widya Oktarini, Politeknik Negeri Sriwijaya, Indonesia
M Auril Repansa, Politeknik Negeri Sriwijaya, Indonesia
Rafi Azzahir, Politeknik Negeri Sriwijaya, Indonesia

Keywords:

Sistem Informasi, Audit Internal, Penerimaan Pengguna, Technology Acceptance Model, Perguruan Tinggi

Abstract

Pemantauan tindak lanjut temuan audit penting untuk mendukung efektivitas pengawasan internal di perguruan tinggi. Pemanfaatan sistem informasi diharapkan meningkatkan efisiensi, keterlacakan, dan transparansi proses monitoring. Penelitian ini menganalisis penerimaan pengguna terhadap Sistem Informasi Monitoring Tindak Lanjut Temuan Audit di Politeknik Negeri Sriwijaya menggunakan pendekatan kuantitatif dan metode survei. Lima responden dari Satuan Pengawas Internal (SPI) sebagai pengguna sistem dilibatkan, dengan data dikumpulkan melalui kuesioner berdasarkan Technology Acceptance Model (TAM), yang mencakup Perceived Ease of Use, Perceived Usefulness, dan User Acceptance. Hasil penelitian menunjukkan bahwa persepsi pengguna terhadap kemudahan penggunaan dan kegunaan sistem tergolong tinggi. Analisis juga menunjukkan hubungan positif antara Perceived Ease of Use dan Perceived Usefulness terhadap User Acceptance, dengan Perceived Usefulness lebih dominan memengaruhi penerimaan pengguna. Temuan ini menunjukkan bahwa sistem ini diterima baik oleh pengguna SPI dan mendukung pengawasan internal di perguruan tinggi

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