AUDIT SISTEM INFORMASI AKUNTANSI DESA LEMBASUNG MENGGUNAKAN FRAMEWORK COBIT 5

Murni Purnama Sari, Dwi Marisa Efendi, Asep Afandi, Sani Hanika Lubis, Herman Afandi

Abstract


Lembasung Village is one of the villages in Blambangan Umpu District, Way Kanan Regency. According to Government Regulation Number 60 of 2014, Village Fund Allocations originate from the State Expenditure Budget and are then channeled through the Regional Expenditure Revenue Budget to village governments for village development. There are still several challenges in implementing the current system in Lembasung Village, including frequent errors when entering activity codes or account codes, delays in submitting financial reports from villages to sub-districts and village government offices, and a lack of human resources to use the application. Siskeudes. As a result, information technology governance has not been able to function optimally. These limitations require the use of the Cobit 5 Framework with the EDM (Evaluate, Direct, Monitor) subdomain to audit the Accounting Information System for Management of Village Fund Allocations in the Middle of the Covid-19 Pandemic. To find out the Information Technology Governance Capability Level in Lembasung Village, a study was carried out. The results showed that the Capability Level for the EDM01, EDM02, EDM04, and EDM05 subdomain processes was at level 4 and had a Gap of -0.22364, while the Capability Level for the EDM03 subdomain process was at level 0 and had a Gap of 0.042857. By enabling current village officials to carry out their obligations in accordance with their duties and functions and maximizing existing services, Lembasung Village can overcome risks or problems that must be evaluated for future improvements so as to achieve the anticipated target level.

Keywords


Information Technology Governance, Cobit 5, Capability Level, EDM

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References


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DOI: https://doi.org/10.30873/ji.v23i2.3655

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Diterbitkan Oleh: Institut Informatika dan Bisnis Darmajaya
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