Unlocking Effective IT Governance: A Comprehensive Analysis of COBIT 2019 Implementation of a Hospital
Asniati Bahari1, Nada Azkia Ahsin2.
This study aims to identify the level of capability of the information and technology governance
process at a hospital. The identification of IT governance carried out in this study uses the
COBIT 2019 framework in mapping the processes to be assessed. There were five domains
tested in this study: Evaluate, Direct & Monitor (EDM); Align, Plan, and Organize (APO);
Build, Acquire & Implement (BAI); Deliver, Service & Support (DSS); and Monitor, Evaluate
& Assess (MEA) with 40 IT governance process objectives. Data were obtained through
unstructured interviews, which were conducted to obtain information related to the 2019
COBIT IT governance design factors at the hospital. Data were analyzed through two stages:
identification of IT Governance design factors and process capability level identification. The
identification process is carried out by mapping the data related to organizations with IT
governance design factors based on the COBIT 2019 toolkit. The result found that there are
two highest score processes found in design factor analysis, namely APO08 (managed
relationship) and BAI08 (managed knowledge). The results of identifying the capability level
of the three processes are at level 4. It means that the activities carried out in implementing
Hospital Management Information Systems in terms of APO08 and BAI08 at the hospital have
achieved their objectives and are well-defined. However, EDM3 (Ensured Risk Optimization)
and APO06 (Managed Budget and Cost) at the hospital still need improvement. The findings
contribute to literature related to Management Information Systems and Accounting
Information Systems.
Affiliation:
- Accounting Department, Faculty of Business and Economics, Universitas Andalas, Padang, Indonesia, Indonesia
- Accounting Department, Faculty of Business and Economics, Universitas Andalas, Padang, Indonesia, Indonesia
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