APAKAH AUDIT TEKNOLOGI INFORMASI DAPAT MEMUASKAN EKSPEKTASI PENGGUNA INTERNAL? (STUDI PADA UNIVERSITAS TERBUKA (UT) INDONESIA)

https://doi.org/10.22146/abis.v5i3.59271

Diana Putri(1*), Sumiyana Sumiyana(2)

(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis harapan pengguna internal Universitas Terbuka terhadap penerapan audit teknologi informasi dan kesenjangan harapan terhadap kinerja audit TI. Penelitian ini menggunakan domain-domain pengetahuan yang terdapat pada COSO dan COBIT sebagai benchmark penelitian. Domain tersebut meliputi tata kelola TI dan manajemen TI. Aktivitas terkait domain tersebut diantaranya Kesesuaian Strategi (strategi TI dan strategi organisasi) Pencapaian nilai dari sistem TI, Manajemen risiko TI, Manajemen sumber daya, Pengukuran kinerja, Pengembangan TI, Perubahan Manajemen, Operasi dan perbaikan, Perbaikan bencana alam dan keberlangsungan bisnis, IT Outsourcing, dan Keamanan TI. Hasil Penelitian ini menunjukan adanya harapan pengguna internal terkait akan penerapan standar audit untuk teknologi informasi, pengembangan sistem data terintegrasi yang akan mengurangi risiko kecurangan, memiliki sumberdaya manusia yang ahli pada bidangnya terutama untuk pengembang sistem, dan kekonsistenan kebijakan disaat adanya perubahan manajemen di Universitas Terbuka. Secara keseluruhan sistem teknologi informasi di UT dapat memuaskan pengguna internal. Namun masih terdapat ruang untuk perbaikan dan hal ini menandakan adanya gap antara harapan dan kinerja sesungguhnya di UT.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, Tata kelola TI, Manajemen TI, Audit TI

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References

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DOI: https://doi.org/10.22146/abis.v5i3.59271

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