Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengoptimalkan proses audit internal Sistem Manajemen Terpadu (SMT) di PT Pupuk Iskandar Muda melalui pengembangan sistem audit berbasis website dengan menggunakan metodologi System Development Life Cycle (SDLC). Penelitian ini mengatasi keterbatasan pada proses audit manual konvensional yang sering menimbulkan ketidakefisienan, kurangnya integrasi, serta keterlambatan pelaporan. Dengan menerapkan sistem berbasis website, penelitian ini mengevaluasi perbaikan kinerja audit, akurasi, dan transparansi dibandingkan dengan metode manual yang sudah ada. Metode penelitian yang digunakan adalah quasi-eksperimental dengan pre-test dan post-test untuk mengukur efektivitas sistem yang dikembangkan. Analisis gap dilakukan terhadap beberapa sistem manajemen, termasuk Sistem Manajemen Mutu (ISO 9001:2015), Sistem Manajemen Lingkungan (ISO 14001:2015), Sistem Manajemen Anti Penyuapan (ISO 37001:2016), Sistem Manajemen Keselamatan dan Kesehatan Kerja (PP No. 50/2012), serta Sistem Manajemen Pengamanan (Perpol No. 7/2019). Hasil penelitian menunjukkan bahwa beberapa sistem mengalami penurunan capaian dengan metode website, namun ada pula yang stabil atau menunjukkan peningkatan, khususnya pada Sistem Manajemen Anti Penyuapan. Analisis statistik terhadap waktu penyelesaian temuan audit memperlihatkan bahwa sistem berbasis website secara signifikan mengurangi durasi penyelesaian dibandingkan metode manual. Penelitian menyimpulkan bahwa sistem audit berbasis website memiliki potensi untuk meningkatkan efisiensi dan kualitas audit, walaupun evaluasi dan penyempurnaan berkelanjutan diperlukan untuk memaksimalkan manfaat di seluruh sistem manajemen.
Kata kunci: Audit Internal, Sistem Berbasis Website, SDLC, Sistem Manajemen Terpadu, Analisis Gap, Standar ISO, Optimalisasi Audit.

This study aims to optimize the internal audit process of the Integrated Management System (IMS) at PT Pupuk Iskandar Muda by developing a web-based audit system using the System Development Life Cycle (SDLC) methodology. The research addresses limitations in the conventional manual audit process, which often causes inefficiency, lack of integration, and delays. By implementing a website-based system, the study evaluates improvements in audit performance, accuracy, and transparency compared to the existing manual method. The research employs a quasi-experimental design with pre and post-tests to measure the effectiveness of the newly developed system. Gap analysis was conducted on several management systems, including Quality Management System (ISO 9001:2015), Environmental Management System (ISO 14001:2015), Anti-Bribery Management System (ISO 37001:2016), Occupational Health and Safety Management System (PP No. 50/2012), and Security Management System (Perpol No. 7/2019). Results indicate that while some systems experienced slight decreases in performance with the website method, others showed stable or improved results, notably with the Anti-Bribery Management System showing increased effectiveness. Statistical analysis of audit completion times reveals that the web-based system significantly reduces the duration needed to finalize audit findings compared to the manual method. The study concludes that the web-based audit system has the potential to enhance audit efficiency and quality, although continuous evaluation and refinements are necessary to maximize benefits across all management systems. Keywords: Internal Audit, Web-Based System, SDLC, Integrated Management System, Gap Analysis, ISO Standards, Audit Optimalization.