Rafif Pramatya Ramadhan, Viry Puspaning Ramadhan

Analisis Tata Kelola TI untuk Pembukuan Digital UMKM dengan COBIT 2019: Studi Kasus Taylor Cahaya

Introduction

Analisis tata kelola ti untuk pembukuan digital umkm dengan cobit 2019: studi kasus taylor cahaya. Analisis tata kelola TI pembukuan digital UMKM Taylor Cahaya menggunakan COBIT 2019. Temukan kesiapan sistem, atasi pencatatan manual, dan dapatkan rekomendasi SOP.

Abstract

Penelitian ini bertujuan untuk mengevaluasi kesiapan sistem pembukuan digital pada usaha mikro Taylor Cahaya menggunakan pendekatan modular dari framework COBIT 2019. Permasalahan utama terletak pada proses pencatatan keuangan yang dilakukan secara manual, tidak terdokumentasi secara formal, serta belum adanya struktur peran dan prosedur baku yang mendukung pengelolaan informasi keuangan secara sistematis. Penelitian menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, dengan evaluasi difokuskan pada domain APO01, DSS01, dan BAI02. Hasil menunjukkan bahwa seluruh domain berada pada level kapabilitas 1 (Performed) dengan nilai rata-rata 1,22 dari target level 3. Temuan ini mengindikasikan bahwa proses telah berjalan sebagian, namun belum terdokumentasi secara konsisten dan belum dikelola secara formal. Penelitian ini memberikan kontribusi dalam bentuk peta kesiapan kapabilitas sistem pembukuan yang dapat menjadi dasar pengembangan tata kelola keuangan berbasis digital di level usaha mikro. Untuk menjawab permasalahan tersebut, penelitian ini menyarankan solusi dalam bentuk rekomendasi berdasarkan masing-masing Practice ID, yang mencakup pembentukan peran administratif serta penyusunan Standar Operasional Prosedur (SOP) pembukuan yang disusun mengacu pada arahan domain EDM02.

Review

This paper presents a timely and relevant analysis of IT governance readiness for digital bookkeeping in Micro, Small, and Medium Enterprises (MSMEs), using Taylor Cahaya as a case study and leveraging the COBIT 2019 framework. The core problem, the prevalence of manual, undocumented financial recording processes and the absence of structured roles and procedures, resonates with common challenges faced by MSMEs in their digital transformation journey. The descriptive qualitative methodology, employing interviews and observations, is well-suited to understanding the intricacies of an organization's current practices. The focused evaluation on key COBIT domains (APO01, DSS01, and BAI02) provides a clear scope for assessing fundamental aspects of IT management, delivery, and building. The findings reveal that Taylor Cahaya's digital bookkeeping processes currently stand at capability level 1 (Performed) with an average score of 1.22, significantly below the target level of 3. This indicates that while processes are being executed, they lack the necessary documentation, consistency, and formal management required for robust and reliable digital financial operations. A significant contribution of this research is the development of a capability readiness map for the bookkeeping system, which offers a practical baseline for MSMEs seeking to develop digital financial governance. Furthermore, the paper provides actionable recommendations, specifically detailing solutions based on Practice IDs, including the establishment of administrative roles and the formulation of Standard Operational Procedures (SOPs) for bookkeeping, explicitly linking these to the EDM02 domain. While the study provides valuable insights and concrete recommendations, its primary limitation stems from its case study nature, which, while offering depth, inherently restricts the generalizability of the findings to a broader population of MSMEs. Future research could expand on this by conducting comparative studies across multiple MSMEs to identify common patterns and unique challenges, thereby enhancing the external validity of the recommendations. Additionally, the scope, limited to three COBIT domains, could be broadened in subsequent studies to encompass a more holistic view of IT governance. Nevertheless, this paper makes a significant contribution to the literature by demonstrating a practical application of COBIT 2019 in addressing real-world IT governance challenges within the MSME sector, serving as an excellent foundation for future implementation and impact assessment studies.

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