{"id":7401,"date":"2026-10-21T09:39:27","date_gmt":"2026-10-21T02:39:27","guid":{"rendered":"https:\/\/audithink.com\/?p=7401"},"modified":"2026-10-21T10:37:57","modified_gmt":"2026-10-21T03:37:57","slug":"difference-between-spi-and-spmi","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/perbedaan-spi-dan-spmi\/","title":{"rendered":"SPI vs SPMI in Higher Education: Roles, Legal Basis, and Coordination"},"content":{"rendered":"
\"Differences<\/figure>\n\n\n\n

Photo by Vitaly Gariev on Unsplash<\/p>\n\n\n\n

On many campuses, the SPI and the quality assurance office both carry out activities called audits. As a result, work units are often confused: what is the difference between an internal quality audit and an SPI review, and why do both ask for similar documents?<\/p>\n\n\n\n

This article compares the Internal Supervisory Unit (SPI) and the Internal Quality Assurance System (SPMI) in terms of purpose, legal basis, actors, criteria, and results. You will also find an explanation of the PPEPP cycle, how both relate to accreditation, and an example of coordination so that reviews do not overlap. Regulatory references were checked as of October 21, 2026.<\/p>\n\n\n\n

What Is the SPMI?<\/h2>\n\n\n\n

Minister of Higher Education, Science, and Technology Regulation Number 39 of 2025 on Higher Education Quality Assurance defines the SPMI as a set of interrelated, orderly elements and processes to assure and improve the quality of higher education autonomously within an institution. Article 67 paragraph (1) of the regulation requires every institution to carry out internal quality assurance by developing an SPMI.<\/p>\n\n\n\n

The SPMI is one of two parts of the higher education quality assurance system. Under Article 53 of Law Number 12 of 2012 on Higher Education, the other part is the external quality assurance system (SPME), carried out through accreditation.<\/p>\n\n\n\n

The scope of quality assurance is also not limited to academic matters. Article 65 of Regulation 39\/2025 covers the academic field related to the three pillars of higher education (Tridharma), as well as non-academic fields covering organization, finance, student affairs, staffing, and facilities.<\/p>\n\n\n\n

What Is the SPI?<\/h2>\n\n\n\n

At state universities, the SPI is a supervisory element formed by the head of the institution to carry out non-academic oversight, as governed by Article 29 of Government Regulation Number 4 of 2014. A full discussion of the SPI's legal basis for PTN, PTN with BLU status, PTN-BH, and PTKN is in the article University SPI<\/a>.<\/p>\n\n\n\n

What Are the Differences Between the SPI and the SPMI?<\/h2>\n\n\n\n
Aspect<\/th>SPMI<\/th>SPI<\/th><\/tr><\/thead>
Form<\/td>Quality assurance system and cycle<\/td>Internal supervisory work unit<\/td><\/tr>
Main purpose<\/td>Assuring and improving the quality of higher education<\/td>Providing assurance over non-academic management, controls, and compliance<\/td><\/tr>
Main legal basis<\/td>Law 12\/2012 and Ministerial Regulation 39\/2025<\/td>Government Regulation 4\/2014, the statute, and for BLU, Government Regulation 23\/2005 and Minister of Finance Regulation 129\/PMK.05\/2020<\/td><\/tr>
Criteria<\/td>Higher education standards: national standards (SN Dikti) and standards set by the institution<\/td>Regulations, internal policies, and control effectiveness<\/td><\/tr>
Evaluators<\/td>Officials or lecturers assigned by the head of the institution<\/td>SPI members with competence in finance, governance, regulations, and state assets<\/td><\/tr>
Evaluation methods<\/td>Monitoring, self-evaluation, internal quality audits, assessments, and\/or other means<\/td>Audits, reviews, audits for specific purposes, and follow-up monitoring<\/td><\/tr>
Results<\/td>Quality evaluation reports and plans to control and raise standards<\/td>Oversight reports and recommendations for improvement<\/td><\/tr>
Related external parties<\/td>The ministry, LLDikti, BAN-PT or LAM<\/td>External auditors such as the Audit Board (BPK) or public accounting firms, and the supervisory board in a BLU<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Put simply, the SPMI asks whether quality standards are being met, while the SPI asks whether resources are managed properly and controls are working.<\/p>\n\n\n\n

What Is the PPEPP Cycle in the SPMI?<\/h2>\n\n\n\n

Article 68 paragraph (1) of Regulation 39\/2025 states that the SPMI runs through a cycle of five activities, known by the abbreviation PPEPP:<\/p>\n\n\n\n

Stage<\/th>The activity of<\/th>Example of<\/th><\/tr><\/thead>
Setting<\/td>Setting higher education standards<\/td>Setting a standard for study completion time<\/td><\/tr>
Implementation<\/td>Implementing the standards<\/td>Study programs apply supervision schedules and monitor student progress<\/td><\/tr>
Evaluation and Inspection<\/td>Assessing whether standards are met<\/td>An internal quality audit of on-time graduation data<\/td><\/tr>
Control<\/td>Correcting implementation that is not yet compliant<\/td>An action plan for study programs that do not yet meet the standard<\/td><\/tr>
Improvement<\/td>Raising the standards<\/td>Raising the on-time graduation target in the next cycle<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Article 68 paragraph (2) confirms that an internal quality audit is only one evaluation method. Institutions may also use monitoring, self-evaluation, assessments, or other means they set. A technical discussion of the AMI stages is in the article on internal quality audit<\/a>.<\/p>\n\n\n\n

How Does an Internal Quality Audit Differ from an SPI Audit?<\/h2>\n\n\n\n

Take the management of research funds as an example. Both audits may touch the same object, but they ask different questions:<\/p>\n\n\n\n