Evaluasi Tata Kelola Kewenangan Transaksi pada Perbankan Menggunakan Framework COBIT 2019
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Keywords:
COBIT 2019, Audit Sistem Informasi, Tata Kelola TI, Perbankan, Capability Level
Abstract
Sektor perbankan memiliki peran penting dalam menjaga kepercayaan nasabah melalui pengelolaan transaksi yang aman dan terkontrol. Salah satu tahapan yang sangat penting adalah pengelolaan wewenang transaksi oleh kepala cabang. Dalam objek yang diteliti, proses permohonan wewenang masih dilakukan secara tidak resmi melalui aplikasi pesan singkat dan pencatatan menggunakan buku log fisik yang belum terintegrasi secara digital. Situasi ini dapat meningkatkan risiko dalam operasional dan keamanan data. Penelitian ini bertujuan untuk menilai pengelolaan sistem informasi dalam proses tersebut dengan menggunakan kerangka kerja COBIT 2019 yang mencakup domain APO01, BAI02, DSS05, dan DSS06. Metode yang dipakai adalah metode kualitatif melalui observasi, wawancara, dan analisis dokumen. Temuan penelitian menunjukkan bahwa tingkat kemampuan proses berada pada Level 1 (Proses Dilaksanakan). Rekomendasi mencakup penerapan sistem digital berbasis e-form, pengembangan SOP formal, pemanfaatan log elektronik, serta penerapan SLA.
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[3] W. Dessein, D. Gong, T. Lambert, and W. Wagner, “Subordinates in Charge : Does Delegation Improve Banking Supervision ? ∗ Subordinates in Charge : Does Delegation Improve Banking Supervision ?,” no. 72273026, 2025.
[4] U. Kristen and S. Wacana, “Penerapan framework cobit pada perbankan di indonesia: sebuah tinjauan literatur sistematis,” vol. 10, no. 3, pp. 2426–2434, 2025.
[5] R. P. Ramdani, R. Mulyana, and T. N. Adi, “Ambidextrous AI Governance Model for Advancing State-Owned Bank in Indonesia Digital Transformation Through COBIT 2019 Traditional and DevOps,” vol. 6, no. 4, pp. 1745–1768, 2025.
[6] K. Kurniawansyah, N. Marthiawati, and H. Rohayani, “BULLETIN OF COMPUTER SCIENCE RESEARCH Analisis Kinerja Tata Kelola Teknologi Informasi pada Bank Menggunakan Framework Cobit 2019,” vol. 4, no. 1, pp. 112–120, 2023, doi: 10.47065/bulletincsr.v4i1.320.
[7] C. Regueiro, I. Seco, B. Urquizu, and J. Mansell, “A Blockchain-Based Audit Trail Mechanism : Design and Implementation,” 2021.
[8] P. Demartini and F. Cocuccioni, “IT Governance , Audit and Risks Management in Banks : A Narrative Literature Review and Future Research Agenda,” no. Icair, pp. 79–86, 2025.
[9] B. A. Khamees, “Information Technology Governance and Bank Performance : A Situational Approach,” 2023.
[10] A. Winarni, H. Mulyani, and R. A. Setiawan, “Audit Sistem Informasi Menggunakan COBIT 2019 ( Studi Kasus SISFO Politeknik Enjinering Indorama ),” vol. 7, no. 2, pp. 107–116, 2023.
[11] I. W. Budiana, K. Yota, E. Aryanto, and I. M. G. Sunarya, “Assessment of IT Infrastructure Governance and Management Bank BPD XYZ Using the COBIT 2019 Penilaian Tata Kelola dan Manajemen Infrastruktur TI Bank BPD XYZ Menggunakan COBIT 2019,” vol. 4, no. January, pp. 149–161, 2024.
[12] A. Syuhada Maulana, “KAJIAN PERBANDINGAN COBIT 5 DENGAN COBIT 2019 SEBAGAI FRAMEWORK AUDIT TATA KELOLA TEKNOLOGI INFORMASI,” vol. 6, no. 1, pp. 30–39, 2021, [Online]. Available: https://doi.org/10.36418/syntax-literate.v6i1.2082
[13] T. Wulyatiningsih, W. G. Mokodaser, and J. Y. Mambu, “Information Technology Governance Analysis Using COBIT 2019 Framework at Bank Mandiri Girian Bitung Branch,” vol. 4, no. 4, pp. 211–218, 2024.
[14] M. Deagama, S. Antariksa, M. P. Angin, and A. P. Widodo, “COBIT 2019 Framework in IT Governance : A Systematic Literature Review of Implementation Challenges and Benefits Across Various Industry Sectors,” pp. 99–105, 2025.
[15] I. H. Putong, S. P. Allouw, T. A. C. Langi, and R. A. J. Wowiling, “CONTROL OF PHYSICAL ASSETS OF BANKING INSTITUTIONS,” vol. VII, no. Xii, pp. 20–24, 2019, doi: 10.31364/SCIRJ/v7.i12.2019.P1219733.
[16] K. M. Al-qatanani, “The impact of implementing information technology governance based on the COBIT-2019 framework on institutional performance,” vol. 9, no. 3, pp. 84–95, 2025, doi: 10.55214/25768484.v9i3.5117.
[17] M. T. Informatika, U. Bina, D. Palembang, J. L. Jenderal, A. Yani, and S. Selatan, “Analisis Tingkat Kematangan Sistem Informasi Akademik Menggunakan COBIT pada Universitas Muhammadiyah Palembang Analysis of Academic Information System Maturity Level Using COBIT at the University of Muhammadiyah Palembang,” vol. 0, no. 01, pp. 54–60, 2023.
[18] T. Sutabri, P. Studi, T. Informatika, F. Program, P. Sarjana, and U. B. Darma, “Analisis Layanan Tata Kelola Aplikasi Sistem Informasi Akademik dengan Menggunakan Cobit 5 pada STIK Bina Husada Analysis Of Governance Services Of Academic Information System Applications Using Cobit 5 On STIK Bina Husada,” vol. 0, no. 01, pp. 61–70, 2023.
[19] B. D. Tarbiyatuzzahrah, R. Mulyana, and A. F. Santoso, “JTIM : Jurnal Teknologi Informasi dan Multimedia Penggunaan COBIT 2019 GMO dalam Menyusun Pengelolaan Layanan TI Prioritas pada Transformasi Digital BankCo,” vol. 5, no. 3, pp. 218–238, 2023.
Published
2026-10-08
Section
Articles
