Open AccessEvaluation of governance financial management information system (SIPKD) with framework of COBIT 5 in the government of Denpasar city
Author(s) -
I W S M Vergantana,
Gede Rasben Dantes,
Kadek Yota Ernanda Aryanto
Publication year - 2020
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1516/1/012007
Subject(s) - cobit , government (linguistics) , corporate governance , business , process management , process (computing) , control (management) , financial management , local government , knowledge management , finance , computer science , management , public administration , political science , economics , linguistics , philosophy , operating system
Denpasar City Government is one of the government agencies that hav implemented the Regional Financial Management Information System (SIPKD). SIPKD is an integrated application that is used as a tool for regional governments for improving the effectiveness of the implementation of various regulations in the field of regional financial management based on the principles of efficiency, economic, effective, transparent, accountable and auditable. Research Evaluation of SIPKD governance in Denpasar City Government was conducted based on the framework of the COBIT 5 (Control Objective for Information & Related Technology) framework of ISACA 2012, which was modified according to the conditions at the study site. The research method used was descriptive-quantitative evaluation and cascading evaluation method at the COBIT 5 stage, by distributing questionnaires to each admin as many as 40 respondents, to get scores in the form of numbers and conducting structured interviews with BPKAD leaders to obtain the expected capability level conditions. Evaluation of SIPKD governance with COBIT 5 uses the PAM (Process Assessment Model) analysis as a reference in determining its attributes, with the results of the capability level currently at the level 3 established process in the APO01 process of 77% achieved, APO012 of 78% achiaved, DSS04 by 77% mostly achiaved, EDM03 by 78% largely achieved, and MEA03 by 77% largely achieved, which means that in the management of SIPKD the Denpasar City Government has been well established in managing SIPKD conducted by all SIPKD administrators and operators along with BPKAD leaders in Denpasar. And the results of the interview the desired results are at level 4 predictable process.