AUDIT DAN TATA KELOLA SISTEM INFORMASI MENGGUNAKAN FRAMEWORK COBIT 2019 PADA KSP SRI SATYAM SEDANA

This study evaluates the information technology (IT) governance at Koperasi Simpan Pinjam (KSP) Sri Satyam Sedana using the COBIT 2019 framework. The research began with problem identification and domain analysis of COBIT, followed by an assessment of IT maturity levels through questionnaires and interviews. The analysis results indicate that KSP Sri Satyam Sedana has two primary domains that need improvement: APO12 (Risk Management) and APO13 (Security Management). In the APO12 domain, it was found that KSP has basic records regarding IT risks, but it is recommended to improve risk assessment documents and risk mitigation processes. In the APO13 domain, it was found that KSP does not yet have a dedicated IT team to manage information security, relying instead on the Head of KSP, which is not optimal. Therefore, it is recommended to add the necessary infrastructure to enhance information security management. The conclusion of this study is that the implementation of COBIT 2019 can assist KSP in improving IT governance with a focus on risk management and information security, which can further enhance the efficiency and effectiveness of the company's operations.