ANALISIS KESIAPAN DAN TANTANGAN DALAM IMPLEMENTASI AUDIT MANAGEMENT SYSTEM (AMS) DI INSPEKTORAT JENDERAL KEMENTERIAN PEKERJAAN UMUM

Haekal, Khalifa Muhammad (2025) ANALISIS KESIAPAN DAN TANTANGAN DALAM IMPLEMENTASI AUDIT MANAGEMENT SYSTEM (AMS) DI INSPEKTORAT JENDERAL KEMENTERIAN PEKERJAAN UMUM. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Perkembangan teknologi informasi dan komunikasi telah mendorong perubahan dalam melakukan proses bisnis dan audit di sektor publik. Inspektorat Jenderal Kementerian Pekerjaan Umum (Itjen PU) saat ini sedang dalam tahap persiapan implementasi Audit Management System (AMS) untuk meningkatkan efisiensi dan akuntabilitas proses audit. Penelitian ini bertujuan untuk mengevaluasi kesiapan Itjen PU dalam menerapkan AMS serta mengidentifikasi tantangan yang dihadapi dalam proses implementasi. Studi ini menggunakan pendekatan kualitatif dengan metode studi kasus deskriptif, didukung oleh wawancara semi-terstruktur dan analisis dokumen. Hasil penelitian menunjukkan bahwa kesiapan budaya untuk implementasi AMS sangat tinggi. Namun, kesiapan sumber daya manusia, kesiapan sistem informasi, dan kesiapan organisasi masih perlu ditingkatkan. Selain itu, terdapat tantangan dalam aspek kesesuaian AMS dengan kebutuhan organisasi, keterbatasan anggaran, dan resistensi terhadap perubahan teknologi. Dengan demikian, penelitian ini merekomendasikan pengembangan proses bisnis yang lengkap, penyusunan cost and benefit analysis, serta peningkatan kompetensi pegawai untuk mendukung keberhasilan implementasi AMS di Itjen PU. Kata kunci: Audit Management System, Inspektorat Jenderal, kesiapan implementasi, tantangan implementasi. The development of information and communication technology has driven changes in business processes and auditing in the public sector. The Inspectorate General of the Ministry of Public Works (Itjen PU) is currently in the preparation stage for implementing an Audit Management System (AMS) to enhance the efficiency and accountability of the audit process. This study aims to evaluate Itjen PU’s readiness for AMS implementation and identify the challenges faced during the implementation process. The study employs a qualitative approach with a descriptive case study method, supported by semi-structured interviews and document analysis. The findings indicate that cultural readiness for AMS implementation is very high. However, human resource readiness, information system readiness, and organizational readiness still need improvement. Additionally, challenges exist in terms of AMS alignment with organizational needs, budget constraints, and resistance to technological change. Therefore, this study recommends the development of a comprehensive business process, the preparation of a cost and benefit analysis, and the enhancement of employee competencies to support the successful implementation of AMS at Itjen PU. Keywords: Audit Management System, Inspectorate General, implementation readiness, implementation challenges.

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