INTERNAL AUDIT MODEL POST-ERP IMPLEMENTATION (ENTERPRISE RESOURCE PLANNING) AT PT XYZ

Mira Damayanti, Agnes Advensia Chrismastuti

Abstract


The research aims to compare the audit process carried out after ERP implementation with the audit model using the 2019 COBIT framework in the Monitor, Evaluate and Assess domain. It is evaluating the effectiveness of the audit using COBIT 2019 compared to the audit currently being conducted at PT XYZ. This research is applied research, using a case study method and a qualitative approach. The object of this research is PT XYZ, a company distributing pipe and pump products. 2017 PT XYZ implemented an ERP system to replace the previous program. Data analysis with the steps applied compared to the current audit process carried out at PT XYZ with the 2019 COBIT-based audit using the Monitor, Evaluate, and Assess (MEA) approach and evaluated the effectiveness of the audit model using COBIT 2019, which can ensure that audit objectives in the ERP system can be achieved effectively. The result of the research shows that there are differences in the audit process that PT has carried out. XYZ after implementing ERP with an audit model using the COBIT 2019 framework. This difference can be affected by the time of system implementation. The audits using COBIT 2019 can be considered very effective compared to the previous audits conducted by PT XYZ. By using COBIT 2019, it can help PT XYZ in designing governance using several design factors that have been provided.

Keywords


Monitor, Evaluate, and Assess (MEA); Enterprise Resource Planning (ERP); COBIT 2019

Full Text:

PDF

References


Adikara, Fransiskus. (2013). Implementasi Tata Kelola Teknologi Informasi Perguruan Tinggi Berdasarkan Cobit 5 Pada Laboratorium Rekayasa Perangkat Lunak Universitas Esa Unggul. Seminar Nasional Sistem Informasi Indonesia, 2 -4 Desember 2013

Al-rasyid, A. (2015). Analisis Audit Sistem Informasi Berbasis COBIT 5 Pada Domain Deliver , Service , and Support ( DSS ) ( Studi Kasus : SIM-BL di Unit CDC PT Telkom Pusat . Tbk ). E-Proceeding of Engineering, 2(2), 6110–6123.

https://openlibrary.telkomuniversity.ac.id/pustaka/files/101873/bab1/analisis-audit-sistem-informasi-berbasis-cobit-5-pada-domain-deliver-service-and-support-dss-studi-kasus-sim-bl-di-unit-cdc-pt-telkom-pusat-tbk-.pdf

Alvin A. Arens, Randal J. Elder, M. S. B. (2014). AUDITING DAN JASA ASSURANCE (S. Saat (ed.); 15th ed.). PENERBIT ERLANGGA.

Anastasia, P. N., Atrinawati, L. H., Studi, P., Informasi, S., & Kalimantan, I. T. (2020). Perancangan Tata Kelola Teknologi Informasi Menggunakan Framework Cobit 2019 Pada Hotel Xyz. Jurnal Sistem Informasi (E-Journal), 12(2).

Dechow, N., & Mouritsen, J. (2005). Enterprise resource planning systems, management control and the quest for integration. Accounting, Organizations and Society, 30(7–8), 691–733.

https://doi.org/10.1016/j.aos.2004.11.004

Fransiskus, A. (2013). Implementasi Tata Kelola Teknologi Informasi Perguruan Tinggi Berdasarkan Cobit 5 Pada Laboratorium Rekayasa Perangkat Lunak. Seminar Nasional Sistem Informasi Indonesia, 2, 2–4.

Gunawan, R., & Tjahjadi, D. (2021). Audit Sistem Informasi Akademik Berbasis Web Menggunakan Framework COBIT 5.0 Pada Domain APO13 dan DSS05 (Studi Kasus: SIAT STMIK ROSMA Karawang). Jurnal Interkom: Jurnal Publikasi Ilmiah Bidang Teknologi Informasi Dan Komunikasi, 13(3), 29–40. https://doi.org/10.35969/interkom.v13i3.53

Hardinata, Rio Septian et al. (2019). Audit Tata Kelola Teknologi Informasi Menggunakan COBIT 5 (Studi Kasus : Universitas Pembangunan Panca Budi Medan). JURNAL TEKNIK DAN INFORMATIKA VOLUME 6 | NOMOR 1 | JANUARI 2019

Herianto & Wasilah. (2022). Assessment Capability Level dan Maturity Level Tata Kelola TI pada Kantor Kementerian Agama Kabupaten Pesawaran Provinsi Lampung Menggunakan Framework COBIT 2019. Konstelasi : Konvergensi Teknologi Dan Sistem Informasi, 2(2), 229–240.

Ifinedo, Princely Emili. (2006). Enterprise Resource Planning Systems Success Assessment: An Integrative Framework. Jyväskylä : University of Jyväskylä

Indrajit, R. E. (2016). Tata Kelola Teknologi Informasi.

https://www.academia.edu/30100457/Tata_Kelola_Teknologi_Informasi

ISACA. (2018). Governance and Management Objectives. In COBIT® 2019 Framework. https://www.isaca.org/resources/cobit

Madani, H. H. (2000). Re-engineering the role of the internal auditor in ERP solutions. Challenges of Information Technology Management in the 21St Century, 103–105.

Margen, Mohd Rhedo. (2014). Penerapan ERP Modul Payroll Menggunakan Open ERP Dengan Metode Sure Step (Studi Kasus : PT XYZ Retail Fashion).

Maulana, A. (2021). Kajian Perbandingan COBIT 5 Dengan COBIT 2019 Sebagai Framework Audit Tata Kelola Teknologi Informasi. Jurnal Ilmiah Indonesia p–ISSN: 2541-0849 e-ISSN: 2548-1398, 6(1), 30–39.

Mohamad, A. A., R, M. D., & Ali, M. (2019). Perbandingan Cobit 2019 Dan Itil V4 Sebagai Panduan Tata Kelola Dan Management It. Jurnal Computech & Bisnis, 13(2), 100–105.

Putra, Yogie. (2019). Audit Sistem Informasi dan Penggunaannya. Diakses dari :

http://spi.upi.edu/2019/09/24/audit-sistem-informasi-dan-penggunaannya/

Rainer, K.R., Prince, B., & Cegielski., C.G. (2015). Introduction to Information Systems, Fifth Edition. Diakses dari : http://docshare01.docshare.tips/files/31709/317098453.pdf

Rio Hardinata, Wirda Fitriani, Cahyo Pramono, Muhammad Muttaqin, Husni Muharam Ritonga, Leni Marlina, Suheri, A. K. (2019). Audit Tata Kelola Teknologi Informasi menggunakan Cobit 5 (Studi Kasus : Universitas Pembangunan Panca Budi Medan). Jurnal Tehnik Dan Informatika, 6, 43–45.

Saleh, M., Yusuf, I., & Sujaini, H. (2021). Penerapan Framework COBIT 2019 pada Audit Teknologi Informasi di Politeknik Sambas. Jurnal Edukasi Dan Penelitian Informatika (JEPIN), 7(2), 204. https://doi.org/10.26418/jp.v7i2.48228

Sulaeman, F. S. (2015). Audit Sistem Informasi Framework Cobit 5. Media Jurnal Informatika, 7(2), 37–42.

WELHA, J. S. (2015). Audit Sistem Informasi Menggunakan Cobit 4.1 pada PT. Erajaya Swasembada, Tbk. VI(2), 111–124.

Williamson, K. (2002). Research Methods For Students, Academics And Professionals: Information Management And System (R. S. P. Whitten (ed.); Second). National Library of Australia cataloguing-in-publication data.

Wang, Shouhong and Hai Wang. (2014). A Survey of Open Source Enterprise Resource Planning (ERP) Systems. Diakses dari : https://pdfs.semanticscholar.org/1862/ea2f35e345f72d22fc209f58927990fad79a.pdf

Widayanto, Septian Rachmat et al. (2019). Evaluasi Manajemen Teknologi Informasi Menggunakan Framework COBIT 5 Domain Monitoring, Evaluate, and Assess pada PT. PLN (Persero) Kantor Pusat. Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Vol. 3, No. 7, Juli 2019, hlm. 6956-6964

Zahara, I. (2017). Analisis Peran Internal Auditor dalam Tahap Perencanaan dan Implementasi Sistem ERP: Studi Kasus pada PT Perkebunan Nusantara XI. Retrieved from http://etd.repository.ugm.ac.id/

ZJH Tarigan. (2008). Pengaruh Key User Terhadap Kinerja Perusahaan Dalam Implementasi Enterprise Resources Planning. Framework Research.




DOI: http://dx.doi.org/10.32497/keunis.v11i2.4358

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 The Author(s)

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

KEUNIS
P-ISSN: 2302-9315
E-ISSN: 2714-7274

Adress:
Finance and Banking Diploma Program
Politeknik Negeri Semarang
Jl. Prof. H. Soedarto S.H., Tembalang, Semarang Postal Code 50275

AboutFor AuthorFor Reviewer
-Focus and Scope-Online Submission-Reviewer User Manual
-Editorial Team-Author Guideline 
-Peer Reviewer-Template (Indonesia / English)For Editor
-Indexing-How to Submit Article -Editor User Manual
-Contact  

Flag Counter

Web Analytics View My Stats

Creative Commons License

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