Penilaian IT Governance PT. X dengan CobiT sebagai IT General Control dan capabiity Maturity Model untuk alat ukurnya

SAAD, Bani, Prof.Dr. Jogiyanto HM., MBA

2007 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk membuat penilaian IT Governance (tata kelola IT) PT X dengan menggunakan CobiT sebagai IT General Control (pengendalian umum IT) dan Capability Maturity Model untuk alat ukurnya. Kuesioner yang disebarkan kepada responden berjumlah 32 eksemplar, tetapi yang direspon dan digunakan untuk analisis hanya 22 eksemplar. Analisis data dalam penelitian ini menggunakan Capability Maturity Model dari CobiT, pengujian deskriptif, Critical Success Factor, Key Goal Indicator, Key Performance Indicator dan dampaknya terhadap IT Governance Focus (5 poin). Hasil penilaian menunjukkan bahwa tingkat kematangan empat domain dari CobiT akan berpengaruh pada lima fokus IT Governance PT X. Domain tersebut merupakan proses IT pada PT X yang terdiri dari Planning & Organisation, Acquisition & Implementation, Delivery & Support, dan Monitoring. Fokus IT Governance terdiri dari penyelarasan stratejik IT dan bisnis, nilai tambah IT, pengelolaan sumber daya IT, pengelolaan resiko, dan pengukuran kinerja IT.

This research aimed to asses IT Governance at PT X with CobiT as IT General Control and Capability Maturity Model for measurement tools. The deployment questionnaires to respondence were 32 copies, and 22 ones were submitted for analysis. Data analysis using Capability Maturity Model from CobiT, descriptive test, Critical Success Factor, Key Goal Indicator, Key Performance Indicator and the impact to IT Governance Focus (5 point). The assessment result showed that maturity level four domain from CobiT will significantly influenced IT Governance focus at PT X. This domain are IT process at PT X, which including Planning & Organisation, Acquisition & Implementation, Delivery & Support, and Monitoring. IT Governance Focus include Strategic alignment, Value delivery, Resource Management, Risk Management and Performance Measurement.

Kata Kunci : Manajemen Perusahaan,Tata Kelola IT,IT Governance, Capability Maturity Model, CobiT, IS Audit, IT Audit, Critical Success Factor, Key Goal Indicator, and Key Performance Indicator