Evaluasi Penerapan Tata Kelola Teknologi Informasi (TI) Menggunakan Framework Cobit 2019 (Studi Kasus pada Perguruan Tinggi Harapan Maju)

https://doi.org/10.22146/abis.v11i3.86440

Annisya Fitri(1*), Jogiyanto Hartono M(2)

(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Penelitian ini memiliki tujuan untuk menganalisis penerapan tata kelola TI yang berfokus pada sistem keamanan informasi dan analisis risiko TI di Perguruan Tinggi Harapan Maju dengan menggunakan framework COBIT 2019. Adapun metode penelitian yang digunakan ialah metode campuran dengan pendekatan sekuensial, pendekatan sekuensial merupakan pendekatan yang pelaksanaan pengumpulan datanya tidak secara bersamaan antara kuantitatif dan kualitatif, proses analisis data juga dilaksanakan bertahap. Tujuan keseluruhan dari desain ini adalah agar data kualitatif dapat membantu menjelaskan secara detail hasil kuantitatif. Prosedur yang umum dilakukan adalah mengumpulkan data survei, menganalisis data, dan kemudian menindaklanjuti dengan wawancara kualitatif untuk membantu menjelaskan tanggapan survei. Berdasarkan hasil pengolahan data ditemukan bahwa penggunaan aplikasi e-learning dan Silam di Perguruan Tinggi Harapan Maju saat ini sudah memberikan penciptaan nilai sehingga terjadi peningkatan efisiensi. Tingkat kapabilitas yang dicapai pada management objective EDM 03 dan DSS 05 yaitu level 1 (initial process) serta APO 13 mencapai tingkat kapabilitas pada level 0 (incomplete process). Jika dibandingkan dengan tingkat kapabilitas yang seharusnya, maka terdapat kesenjangan 2 sampai 4 level yang menunjukkan penerapan tata kelola TI di Perguruan Tinggi Harapan Maju dikategorikan sebagai penerapan yang rendah. Penelitian ini memberikan kontribusi terhadap pentingnya evaluasi tata kelola TI pada suatu organisasi yang sudah menerapkan TI, tata kelola memberikan informasi terkait kondisi TI saat ini dan mengarah kepada keselarasan antara TI dan tujuan organisasi. Penelitian ini menggunakan objek penelitian perguruan tinggi karena saat ini mereka belum memahami pentingnya tata kelola TI dalam ruang lingkup perguruan tinggi.


Keywords


Tata Kelola TI; COBIT 2019; Kinerja Kapabilitas.

Full Text:

PDF


References

Ali, Syaiful. 2019. Revolusi Industri 4.0 dan Dampaknya Terhadap Pendidikan Akuntansi di Indonesia. Yogyakarta: BPFE-Yogyakarta.

Abu Musa, Ahmad. 2009. “Exploring the Importance and Implementation of COBIT Processes in Saudi Organizations: An Empirical Study.” Information Management & Computer Security 17, no. 2: 73–95. https://doi.org/10.1108/09685220910963974.

Bahari, Bima Ajie, Fahrobby Adnan, and Beny Prasetyo. 2019. “Audit Capability Level Using COBIT 5.0: A University Customer Care Center at University of Jember.” ICOMITEE.

Bianchi, Isaias Scalabrin, Rui Dinis Sousa, Rúben Pereira, and Edimara Luciano. 2017. “IT Governance Structures in Brazilian, Dutch and Portuguese Universities.” In Procedia Computer Science, 121:927–33.

Elsevier B.V. https://doi.org/10.1016/j.procs.2017.11.120. Boritz, J. Efrim. 2005. “IS Practitioners’ Views on Core Concepts of Information Integrity.” International Journal of Accounting Information Systems 6, no. 4: 260–79. https://doi.org/10.1016/j.accinf.2005.07.001.

Creswell, John W. 2014. E Book Research Design Cressweell 2014 (1). Festinger, L. 1954. "A theory of social comparison processes". Human Relations, no. 7: 117–140.

Hilmawan, Hadi, Dwi Nurhayati, and Ike Pertiwi Windasari. 2015. “Analisis Tata Kelola Teknologi Informasi Menggunakan Kerangka Kerja COBIT 5 Pada AMIK JTC Semarang.” Jurnal Teknologi Dan Sistem Komputer 3, no. 2: 247–52.

Huo, B. 2012. “The Impact of Supply Chain Integration on Company Performance: an Organizational Capability Perspective.” Supply Chain Management, Vol. 17 No. 6, pp. 596-610. https://doi-org./10.1108/ 13598541211269210 ISACA. 2012. "COBIT 5 : Process Assessment Model" . Diakses pada : 6 Nopember 2021.

www.isaca.org. ISACA. 2019. "COBIT 2019 Framework: Introduction and methodology.

Ishlahuddin, Ahmad, Putu Wuri Handayani, Kasfu Hammi, and Fatimah Azzahro. 2020. “Analysing IT Governance Maturity Level Using COBIT 2019 Framework: A Case Study of Small Size Higher Education Institute (XYZ-Edu).” In 2020 3rd International Conference on Computer and Informatics Engineering, IC2IE 2020, 236–41.Institute of Electrical and Electronics Engineers Inc. https://doi.org/10.1109/IC2IE50715.2020.9274599.

Ismail, Noor Azizi. 2008. “Information Technology Governance, Funding and Structure: A Case Analysis of a Public University in Malaysia.” Campus-Wide Information Systems 25, no. 3: 145–60. https://doi.org/10.1108/10650740810886321.

IT Governance Indonesia. 2012. "5 Prinsip Yang Mendasari COBIT 5". Diakses pada : 6 Nopember 2021. https://itgid.org/prinsip-cobit-5/.

IT Governance Indonesia. 2012. " Pengertian COBIT 5 dan Fungsinya Untuk Information Security". Diakses pada : 6 Nopember 2021.

https://itgid.org/pengertian-cobit-5/ Jogiyanto and Willy Abdillah . 2011. Sistem Tatakelola Teknologi Informasi. Yogyakarta: ANDI. Jogiyanto. 2017.

Metodologi Penelitian Bisnis, Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta: BPFE-Yogyakarta. Ko, Denise, and Dieter Fink. 2010. “Information Technology Governance: An Evaluation of the Theory-Practice Gap.” Corporate Governance 10, no. 5: 662–74.

https://doi.org/10.1108/14720701011085616.

Kurnia Candra, Rio, Imelda Atastina, and Yanuar Firdaus. 2015. “Audit Teknologi Informasi Menggunakan Framework COBIT 5 Pada Domain DSS (Delivery, Service, and Support) (Studi Kasus : IGracias Telkom University).” E-Procrrding of Engineering 2: 1129–44.

Lomas, Elizabeth. 2010. “Information Governance: Information Security and Access within a UK Context.” Records Management Journal Vol. 20 No. 2, pp. 182-198. https://doi.org/ 10.1108/09565691011064322

Muttaqin, F, M Idhom, F A Akbar, MHP Swari, and ED Putri. 2020. “Measurement of the IT Helpdesk Capability Level Using the COBIT 5 Framework.” Journal of Physics: Conference Series.

Nyonawan, Marwandy, Suharjito, and Ditdit Nugeraha Utama. 2018. “Evaluation of Information Technology Governance in STMIK Mikroskil Using COBIT 5 Framework.” International Conference on Information Management and Technology.

Priyatni, Endah Tri, Ani Wilujeng Suryani, Rifka Fachrunnisa, Achmad Supriyanto, Imbalan Zakaria. 2020.

Pemanfaatan Nvivo dalam Penelitian Kualitatif. Malang: LP2M Universitas Negeri Malang.

Romney, Marshall B, and Paul John Steinbart. 2018. Accounting Information Systems. www.ebook3000.com.

Rubino, Michele, Filippo Vitolla, and Antonello Garzoni. 2017. “The Impact of an IT Governance Framework on the Internal Control Environment.” Records Management Journal 27, no. 1: 19–41. https://doi.org/10.1108/RMJ-03-2016-0007.

Sabari Gilad, Eli Rohn, and Guy Leshem. 2016. “Explaining Small Business InfoSec Posture Using Social Theories.” Journal Information & Computer Security Vol. 24, No 5. https://doi.org/10.1108/ICS-09-2015-0041.

Sabatini, Gabriella, Djoko Budiyanto Setyohadi, and Yohanes Sigit Purnomo. 2017. “Information Technology Governance Assessment in Universitas Atma Jaya Yogyakarta Using COBIT 5 Framework.” EECSI.

Selwyn, Neil. 2011. Education and Technology Key Issues and Debates. India: Replika Press Pvt Ltd.

Siregar, Sylvia Veronica, and Siti Nurwahyuningsih Harahap. 2021. “The Effect of Business Uncertainty on IT Governance.” Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-12-2020-0364.

Subsermsri, Pilastpongs, Kallaya Jairak, and Prasong Praneetpolgrang. 2015. “Information Technology Governance Practices Based on Sufficiency Economy Philosophy in the Thai University Sector.” Information Technology and People 28, no. 1: 195–223. https://doi.org/10.1108/ITP-10-2013-0188.

Sugiarto. 2017. Metodologi Penelitian Bisnis. Yogyakarta: ANDI. Tristiyanto, and C. Octaria. 2019. “IT Governance Audit at Lampung University Using COBIT 5 Framework Focus on EDM Domain.” In Journal of Physics: Conference Series. Vol. 1338. Institute of Physics Publishing. https://doi.org/10.1088/1742-6596/1338/1/012060.

Turban, Efraim, Jon Outland, David King, Jae Kyu Lee, Ting-Peng Liang, and Deborrah C Turban. 2018. Springer Texts in Business and Economics Electronic Commerce 2018 A Managerial and Social Networks Perspective Ninth Edition. http://www.springer.com/series/10099.

Uma Sekaran and Roger Bougie. 2016. Research Methods for Business. www.wileypluslearningspace.com.

Wahyu Imami, Liliandara, and Yusi Tyroni Mursityo. 2018. “Audit Tata Kelola Teknologi Informasi Pada Dinas Komunikasi Dan Informatika (DISKOMINFO) Kota Probolinggo Menggunakan Kerangka Kerja COBIT 4.1 Domain Plan and Organise Dan Acquire and Implement.” Vol. 2.

http://j-ptiik.ub.ac.id. Wyk, Jana van, and Riaan Rudman. 2019. “COBIT 5 Compliance: Best Practices Cognitive Computing Risk Assessment and Control Checklist.” Meditari Accountancy Research 27, no. 5: 761–88. https://doi.org/10.1108/MEDAR-04-2018-0325.



DOI: https://doi.org/10.22146/abis.v11i3.86440

Article Metrics

Abstract views : 305 | views : 1048

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500