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Penelitian menggunakan pendekatan kualitatif melalui analisis dokumen regulasi dan pedoman tata kelola terkait SPI. Analisis dilakukan dengan content analysis dan thematic analysis untuk mengidentifikasi perbedaan mandat, posisi institusional, serta orientasi supervisi SPI. Hasil menunjukkan peran SPI dibentuk secara struktural oleh desain kelembagaan: compliance, hybrid, hingga fungsi assurance internal. Temuan ini memetakan akuntabilitas perguruan tinggi yang terfragmentasi sesuai status kelembagaan.",{"@graph":63,"@context":120},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/analysis-of-the-role-of-internal-audit-spi-in-ptn-satker-blu-and-ptnbh-in-supporting-campus-accountability-a-comparative-study/231636/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/analysis-of-the-role-of-internal-audit-spi-in-ptn-satker-blu-and-ptnbh-in-supporting-campus-accountability-a-comparative-study/231636.png","ImageObject",300,407,{"name":89,"@type":90},"Stanford","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-04","2026-09-10",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",7,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa tujuan penelitian tentang SPI dalam akuntabilitas kampus?","Question",{"text":110,"@type":111},"Penelitian bertujuan menganalisis peran Satuan Pengawasan Internal (SPI) dalam mendukung akuntabilitas perguruan tinggi negeri berdasarkan perbedaan status kelembagaan PTN Satker, PTN BLU, dan PTNBH.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Metode apa yang digunakan untuk menganalisis peran SPI?",{"text":115,"@type":111},"Penelitian menggunakan pendekatan kualitatif melalui analisis dokumen regulasi, pedoman institusional, dan dokumen tata kelola yang relevan. Analisis dilakukan dengan content analysis dan thematic analysis.",{"name":117,"@type":108,"acceptedAnswer":118},"Bagaimana peran SPI berbeda pada PTN Satker, PTN BLU, dan PTNBH?",{"text":119,"@type":111},"Pada PTN Satker, SPI berfungsi terutama sebagai instrumen kepatuhan administratif dalam rezim akuntabilitas keuangan negara. Pada PTN BLU, SPI berada pada posisi hibrida antara supervisi berbasis kepatuhan dan evaluasi kinerja karena fleksibilitas pengelolaan keuangan yang tidak sepenuhnya disertai mandat yang jelas. Pada PTNBH, SPI diposisikan sebagai bagian integral sistem tata kelola internal dengan fungsi assurance institusional.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},231636,1789066201,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":137,"language":138,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":61,"update_tm":127,"read_time":142},2336477552062,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","JEA  \nJurnal Eksplorasi Akuntansi (JEA)  \nVol. 8, No. 2, Mei 2026, Hal 752-761  \ne-ISSN: 2656-3649 (Online)  \n[http://jea.ppj.unp.ac.id/index.php/jea/index](http://jea.ppj.unp.ac.id/index.php/jea/index)  \nAnalisis Peran SPI di PTN Satker, BLU, dan PTNBH dalam Mendukung Akuntabilitas Kampus: Sebuah Studi Komparatif  \nWiwik Andriani 1*, Fefri Indra Arza2, Lidya Primta Surbakti3,  \n1Politeknik Negeri Padang, Kota Padang  \n2Universitas Negeri Padang, Kota Padang  \n3Universitas Pembangunan Nasional Veteran Jakarta, Kota Administrasi Jakarta Selatan  \n*[Korespondensi:](Korespondensi: wiwikandriani@pnp.ac.id)[ ](Korespondensi: wiwikandriani@pnp.ac.id)[wiwikandriani@pnp.ac.id](Korespondensi: wiwikandriani@pnp.ac.id)  \n\n| Tanggal Masuk:\u003Cbr>05 Januari 2026\u003Cbr>Tanggal Revisi:\u003Cbr>22 April 2026\u003Cbr>Tanggal Diterima:\u003Cbr>29 Mei 2026 |  | Abstract\u003Cbr>This study aims to analyze the role of the Internal Audit Unit (Satuan Pengawasan Internal/SPI) in supporting the accountability of public universities in Indonesia based on differences in institutional status, namely Public Universities under the Work Unit scheme (PTN Satker), Public Universities with Public Service Agency status (PTN BLU), and Legal Entity Public Universities (PTNBH). This study employs a qualitative approach through a documentbased analysis of regulations, institutional guidelines, and governance documents related to the Internal Audit Unit (SPI) in PTN Satker, PTN BLU, and PTNBH.. Data were obtained from higher education regulations, financial management policies, institutional guidelines for internal audit units, and relevant university governance documents. The analysis was conducted through content analysis and thematic analysis to identify differences in the mandate, institutional positioning, and supervisory orientation of SPI across the three types of public universities. The findings indicate that the role of SPI is structurally shaped by the institutional design of the university. In PTN Satker, SPI primarily functions as an instrument of administrative compliance within the state financial accountability regime. In PTN BLU, SPI occupies a hybrid position between compliance-based supervision and performance evaluation due to financial management flexibility that is not fully accompanied by a clearly defined mandate. Meanwhile, in PTNBH, SPI is positioned as an integral component of the internal governance system with an institutional assurance function. These findings suggest that university accountability is fragmented according to institutional status. This study contributes to the literature on higher education governance by offering a contextual and institutionally grounded conceptual mapping of the role of SPI. |\n| --- | --- | --- |\n| Keywords: Internal Audit Unit; University Accountability; Higher Education Governance; Work Unit Public Universities (PTN Satker); Public Service Agency\u003Cbr>Public Universities (PTN BLU); Legal Entity Public Universities (PTNBH). |  |  |\n| How to cite (APA 6th style)\u003Cbr>Andriani, W., Arza, F.I., & Surbakti, L. P. (2026) . Analisis Peran SPI di PTN Satker, BLU, dan PTNBH dalam Mendukung Akuntabilitas Kampus: Sebuah Studi Komparatif. Jurnal Eksplorasi Akuntansi (JEA), 8 (2), 752-761. |  |  |\n| DOI:\u003Cbr>[https://doi.org/10.24036/jea.v8i2.4342](https://doi.org/10.24036/jea.v8i2.4342) |  |  |\n| | This is an open access article distributed under the Creative Commons Attribution-NonCommercial 4.0 International License. |  |\n\nPENDAHULUAN  \nPerkembangan tata kelola perguruan tinggi di Indonesia tidak dapat dipisahkan dari perubahan arah kebijakan negara dalam mendorong kemandirian, peningkatan kualitas, sertaefisiensi pengelolaan pendidikan tinggi. Dalam kurun beberapa tahun terakhir, pemerintahmendorong reformasi kelembagaan perguruan tinggi negeri agar mampu beradaptasi dengandinamika persaingan global, keterbatasan anggaran negara, serta meningkatnya ekspektasimasyarakat terhadap mutu layanan pendidikan. Proses tersebut tidak hanya berdampak","cbCaidcGp6SFYdiu","https://ap.wps.com/l/cbCaidcGp6SFYdiu","pdf",307934,10,"Indonesian","# Pendahuluan\n# Konteks Peran SPI dalam Tata Kelola Perguruan Tinggi\n# Tiga Bentuk Kelembagaan PTN: PTN Satker, PTN BLU, PTNBH\n# Perbedaan Kerangka Pengelolaan Keuangan dan Implikasinya terhadap Pengawasan","[{\"question\":\"Apa tujuan penelitian tentang SPI dalam akuntabilitas kampus?\",\"answer\":\"Penelitian bertujuan menganalisis peran Satuan Pengawasan Internal (SPI) dalam mendukung akuntabilitas perguruan tinggi negeri berdasarkan perbedaan status kelembagaan PTN Satker, PTN BLU, dan PTNBH.\"},{\"question\":\"Metode apa yang digunakan untuk menganalisis peran SPI?\",\"answer\":\"Penelitian menggunakan pendekatan kualitatif melalui analisis dokumen regulasi, pedoman institusional, dan dokumen tata kelola yang relevan. Analisis dilakukan dengan content analysis dan thematic analysis.\"},{\"question\":\"Bagaimana peran SPI berbeda pada PTN Satker, PTN BLU, dan PTNBH?\",\"answer\":\"Pada PTN Satker, SPI berfungsi terutama sebagai instrumen kepatuhan administratif dalam rezim akuntabilitas keuangan negara. Pada PTN BLU, SPI berada pada posisi hibrida antara supervisi berbasis kepatuhan dan evaluasi kinerja karena fleksibilitas pengelolaan keuangan yang tidak sepenuhnya disertai mandat yang jelas. Pada PTNBH, SPI diposisikan sebagai bagian integral sistem tata kelola internal dengan fungsi assurance institusional.\"}]","Analisis Peran SPI di PTN Satker, BLU, dan PTNBH dalam Mendukung Akuntabilitas Kampus - Sebuah Studi Komparatif | PDF",15]