EVALUASI TATA KELOLA SISTEM INFORMASI KEUANGAN UNIVERSITAS ADVENT INDONESIA MENGGUNAKAN FRAMEWORK COBIT 2019 (DOMAIN MEA01)

Grace Aritonang; Raymond Maulany

doi:10.46880/mtk.v12i2.5664

Authors

Grace Aritonang Universitas Advent Indonesia
Raymond Universitas Advent Indonesia

DOI:

https://doi.org/10.46880/mtk.v12i2.5664

Keywords:

IT Governance, Financial Information System, COBIT 2019, MEA01, Capability Evaluation

Abstract

The Financial Information System (FIS) plays an important role in managing financial data and supporting decision-making within organizations. This study aims to evaluate the governance of FIS at Universitas Advent Indonesia (UNAI). The assessment was conducted using the COBIT 2019 framework in the MEA01 area (Managed Performance and Conformance Monitoring). Questionnaires were distributed to 8 staff members working in UNAI’s finance department. The collected data were analyzed by calculating the capability level and performing a gap analysis. The results show that the governance of UNAI’s FIS is at level 3 (Established). This indicates that performance monitoring and evaluation processes are carried out regularly and are well-documented. Two practices, namely MEA01.03 and MEA01.04, reached the Fully Achieved category. Three other practices, MEA01.01, MEA01.02, and MEA01.05, were categorized as Largely Achieved. However, shortcomings remain in setting performance targets and implementing corrective actions. Recommendations for improvement include strengthening the monitoring system, regularly updating performance targets, and enhancing corrective measures to ensure better FIS governance in the future.

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