Business Process Control Research Articles

Digital Transformation Framework in Consumer Goods Wholesale Industry SMEs : Case Study in Wholesale SMEs of Babelan Districk

Small and Medium Industry (SMEs) is one type of business that has experienced a fairly developed growth valuation. Consumer goods wholesale SMEs have experienced rapid growth in the sales sector, specifically in the Babelan sub-district the consumer goods wholesale industry still uses a manual control system in running its business. The sales process with the Conventional System is carried out starting from stock control, sales activity control, sales process, cashier and revenue generation is still done manually. The manual control process causes a slow counting process, and a long process of re- ordering goods and losing assets. The solution needed at this time is the creation of a framework for Digital Transformation Steps in the sales process to facilitate the control of wholesale consumer goods business processes. The digital transformation framework is expected to modernize the sales process starting from the cashier system, revenue control system, sales activity control process and make it easier for wholesalers to order goods. This applied research is expected to be able to provide suggestions for wholesale consumer goods businesses in running their business in a more efficient and practical direction and can be a recommendation to be able to carry out a digitally transformed sales process.

Formation of mine project management object using characteristics of mineralizaon for the benefit of managerial decision-making and business process control

Formation of mine project management object using characteristics of mineralizaon for the benefit of managerial decision-making and business process control

КОНЦЕПЦИЯ ВНЕДРЕНИЯ КОНТРОЛЛИНГА БИЗНЕС-ПРОЦЕССОВ НА АГРОПРЕДПРИЯТИЯХ ДЛЯ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ

In modern conditions of uncertainty, manufacturers face many problems and risks that are sometimes impossible to predict. In these conditions, effective enterprise management requires a reorientation from standard tools and methods used in accounting or management accounting to modern monitoring methods. Such methods are based on the concept of controlling, which is extremely in demand today in foreign business management practice, since it is an information and analytical tool for making and implementing management decisions synchronized with accounting, analysis, and planning systems. Controlling is not an innovation for Russian commodity producers, but it is still greatly underestimated as a tool for effective business process management. To build a business process control system, enterprises need a systematic study of its essence, tasks, basic concepts and regulatory regulation in order to ensure economic security. The article examines the genesis of the development of the controlling system, as well as the use of available resources and the identification of potential opportunities formed through modern controlling tools and methods in management accounting.

Confidential Transaction Balance Verification by the Net Using Non-Interactive Zero-Knowledge Proofs

One of the main trends for the monitoring and control of business processes is to implement these processes via private blockchain systems. These systems must ensure data privacy and verifiability for the entire network here denoted by ‘Net’. In addition, every business activity should be declared to a trusted third party (TTP), such as an Audit Authority (AA), for tax declaration and collection purposes. We present a solution for a confidential and verifiable realization of transactions based on the Unspent Transaction Output (UTxO) paradigm. This means that the total sum of transaction inputs (incomes) $In$ must be equal to the total sum of transaction outputs (expenses) $Ex$, satisfying the balance equation $In=Ex$. Privacy in a private blockchain must be achieved through the encryption of actual transaction values. However, it is crucial that all participants in the network be able to verify the validity of the transaction balance equation. This poses a challenge with probabilistically encrypted data. Moreover, the inputs and outputs are encrypted with different public keys. With the introduction of the AA, the number of different public keys for encryption can be reduced to two. Incomes are encrypted with the Receiver’s public key and expenses with the AA’s public key. The novelty of our realization lies in taking additively-multiplicative, homomorphic ElGamal encryption and integrating it with a proposed paradigm of modified Schnorr identification providing a non-interactive zero-knowledge proof (NIZKP) using a cryptographically secure h-function. Introducing the AA as a structural element in a blockchain system based on the UTxO enables effective verification of encrypted transaction data for the Net. This is possible because the proposed NIZKP is able to prove the equivalency of two ciphertexts encrypted with two different public keys and different actors. This integration allows all users on the Net to check the UTxO-based transaction balance equation on encrypted data. The security considerations of the proposed solution are presented.

ПРОБЛЕМЫ КОНТРОЛЯ УЧЕТА И ИСПОЛЬЗОВАНИЯ КОРМОВ В СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЯХ

In order to sustainably meet the needs of the livestock industry for feed, their production should be carried out at a faster pace. Only if this condition is met, we can talk about the successful development of the agro-industrial complex and the production of the necessary amount of livestock products. These aspects determined the relevance of the research topic. The author identifies the main problems in the field of accounting and control of the feed base, and also examines the statistical data of farms in Russia and the Sverdlovsk region based on data from the Ministry of Agriculture and the consumer market of the Sverdlovsk region, which revealed a commonality in the problems of feed use, their accounting and control. The main problems were the disproportion between the increase in the selling price and the increase in cost; incorrect feed planning; irrational and inefficient management methods; an unbalanced feed base. An important problematic aspect remains insufficient control of internal business processes of feeding, which ultimately can destroy the effectiveness of measures taken to improve the use of feed. The purpose of the study is to identify problems of controlling the accounting and use of feed in agricultural organizations of dairy cattle breeding of agricultural enterprises. Research methods: abstract-logical, monographic, computational-constructive, economic-statistical. Scientific novelty: The scientific significance of the study consists in substantiating theoretical provisions for improving the feed base of dairy cattle breeding in agricultural enterprises. The practical significance of the research lies in the exchange of experience with agricultural enterprises and the use of feed in agricultural organizations.

ПРИОРИТЕТЫ В УПРАВЛЕНИИ БИЗНЕС-ПРОЦЕССАМИ В ПРЕДПРИНИМАТЕЛЬСКОЙ СФЕРЕ

In a dynamic competitive environment and constant changes, effective business process management is a key success factor for entrepreneurial organizations. This work is devoted to the analysis of priorities in business process management aimed at improving the efficiency and competitiveness of enterprises in the business sector. The study examines the basic principles of business process management, such as customer orientation, process approach, continuous improvement and the use of modern information technologies. Special attention is paid to the key stages of business process management, including analysis, design, implementation and control. The work analyzes various methods of optimizing business processes, such as the introduction of a quality management system, the use of business analysis tools and process automation. The impact of digitalization on business process management is also considered, in particular, the use of technologies such as big data, artificial intelligence, the Internet of things and cloud services. The results of the study emphasize the importance of identifying and implementing priorities in business process management in order to achieve sustainable growth and competitive advantages in the business sector.

Supervisory control of business processes with resources, parallel and mutually exclusive branches, loops, and uncertainty

A recent direction in Business Process Management studied methodologies to control the execution of Business Processes under several sources of uncertainty in order to always get to the end by satisfying all constraints. Current approaches encode business processes into temporal constraint networks or timed game automata in order to exploit their related strategy synthesis algorithms. However, the proposed encodings can only synthesize single-strategies and fail to handle loops. To overcome these limits we propose an approach based on supervisory control. We consider structured business processes with resources, parallel and mutually exclusive branches, loops, and uncertainty. We provide an encoding into finite state automata and prove that their concurrent behavior models exactly all possible executions of the process. After that, we introduce tentative commitment constraints as a new class of constraints restricting the executions of a process. We define a tree decomposition of the process that plays a central role in modular supervisory control, and we prove that this modular approach is equivalent to the monolithic one. We provide an algorithm to compute the finest tree decomposition to reduce the computational effort of synthesizing supervisors.

Analysis on the Problems and Countermeasures of Accounts Receivable Management in Shanghai Weiming Food Company

Enterprises in China's food manufacturing industry are mainly small and medium-sized enterprises, which are in a weak market position. With the continuous integration of dis-tributors and the tight capital chain, the proportion of procurement credit will increase, and the problem of accounts receivable will become more and more prominent. Aiming at this problem, this paper adopts literature method and case analysis method to study and discuss the existing problems of accounts receivable management of Shanghai Weiming Food Company. Paper first introduces the research background and significance, this pa-per expounds the concept and basic theory of accounts receivable management, wei Ming food company accounts receivable management present situation of Shanghai, and analyz-es the Shanghai wei Ming food company accounts receivable management problems, such as not to set up independent credit management department, business process controls and the absence of regulation, deficiency in the collection and appraisal way, Market credit mechanism is not perfect. In view of these existing problems, the paper puts forward the corresponding improvement measures, one is to set up a credit management group; Sec-ond, establish a sound credit management system; Third, standardize sales process man-agement; Fourth, establish and improve collection and assessment methods.

Accounting Systems And Procedures Design: Supporting Business Process and Internal Control of a Small Service Business in Special Region of Yogyakarta

For businesses engaged in the service sector, the problem faced is how companies can provide output with high service quality standards to meet customer satisfaction. During the Covid-19 pandemic, accounting information systems and good procedures are very important to support management in implementing business processes and evaluating the delivery of their service products. A community service activity aims to design accounting systems and procedures for a small business in Yogyakarta so that these service businesses can have the guidelines and accurate information bases for decision making. In addition, this system can improve the financial recording process that supports the consistency of business processes, as well as the application of a good internal control system. The implementation method includes an initial survey to collect information from the business, observation, and problem identification, followed by an evaluation of the accounting aspects and the development of a system design as a solution proposed by the community service team to be implemented in target partner organizations. The system flowchart, detailed operational system guidelines, and procedures resulting from this project made a positive contribution to the organization, as shown by the results of the evaluation with the director and business management at the final stage of the activity implementation.

Conditions for increasing the competitiveness of agro-food enterprises

Increasing the competitiveness of agro-food sector enterprises from a strategic perspective is inextricably linked to ensuring sustainable development and gaining long-term competitive advantages based on sustainable values and priorities. This implies the need to consider sustainable and environmentally neutral production methods in the management policy of business entities, the result of which should be new competitive products, original in terms of their quality parameters. Competitiveness implies enterprises’ high efficiency and ability to adapt to constantly changing environmental conditions. The level of competitiveness is formed not only at the level of individual producers but also at the level of the agro-food value chain in general and, thanks to the effect of scale and synergy, creates additional inclusive opportunities for improving the competitive positions of producers in the market. World experience has shown that solving these problems is possible by forming a competent, competitive strategy, which must meet the following criteria: the presence of clearly formulated relevant goals; the presence of a forecast of the development of the situation and scenarios for achieving the goal; the presence of a system of management and control of the main business processes. At the same time, the new policy of ensuring competitiveness should be aimed at strengthening the ties between agro-food chains and the market, consumers, and society, considering the interests of all parties. The priorities for achieving the goals of increasing the competitiveness of business entities along with commercial values should be increasing the added value of the agro-industrial production sphere, ensuring stable incomes of all participants in the agro-food chain, improving the use of resources and gradual transition to circular business models; formation of responsible consumer behavior and maximum satisfaction of consumer demand. The high variability of the external environment, the difficulties of identifying numerous and closely interacting factors, risks, and dangers, and the entropy of connections and relationships pose urgent tasks for businesses to form competitiveness as a system of strategies, measures, and technologies for maintaining market share and financial stability. Keywords: competitiveness, environment, agricultural enterprise, agro-industrial sphere, factors, drivers.

METHODOLOGICAL BASES FOR THE EVALUATION OF BUSINESS PROCESSES IN THE CONSTRUCTION INDUSTRY OF UKRAINE IN THE POST-WAR PERIOD

The purpose of the work is to develop a methodological approach to the evaluation of business processes of organizations in the construction industry of Ukraine in the post-war period. Methodology. In order to achieve the set goal, the following research methods are used in the work: theoretical generalization - for a deeper study of business process management issues; graphic – for building a methodical approach to the assessment of business processes in the construction industry of the national economy; system approach – when structuring indicators for calculating integral indicators of effectiveness and efficiency of a certain business process; matrix – for forming a matrix of evaluation indicators of effectiveness and efficiency of operational business processes of organizations in the construction industry. Results. The article presents a methodological toolkit for the analysis and evaluation of business processes in the construction industry of Ukraine. The proposed methodological approach provides for the identification of "bottlenecks" of certain business processes by calculating weighted average, integral and general indicators of effectiveness and efficiency. This makes it possible to assess the state of certain business processes of enterprises, as well as their totality, and to determine the priority of management actions for their improvement. Practical implications. Approval of the proposed methodological approach was carried out on the example of the organization of the construction industry. At the same time, within the framework of the proposed criteria (financial-economic, resource-production, external integration, organizational) a list of indicators was formed, taking into account the specifics of the activity of the construction organization. Evaluating the effectiveness and efficiency of business processes according to the specified criteria and indicators allows to monitor the current activity of the construction organization and evaluate the effectiveness of its functioning at any moment. The influence of certain groups of indicators according to each BSC criterion was evaluated and an integral assessment of the effectiveness and efficiency of the studied business processes was carried out. Calculations show that most of the operational business processes of the studied construction organization are performed with an average level of effectiveness and efficiency. The obtained value of the summarizing indicator of effectiveness and efficiency of the set of operational business processes of the construction organization indicates the average level of effectiveness and efficiency. Value/originality. It has been proven that information about the effectiveness and efficiency of the business process is the basis for management decisions by the management and is used for operational control of business processes, analysis and improvement of the activities of the construction organization.

Advancement and benefits associated with ISO 9000 series

ISO 9000 is a set of internationally recognized standards for quality assurance and management. Published by the International Organization for Standardization, it aims to encourage the production of goods and services that meet a globally-acceptable level of quality. ISO 9000 is a quality management standard that presents guidelines intended to increase business efficiency and customer satisfaction. The goal of ISO 9000 is to embed a quality management system within an organization, increasing productivity, reducing unnecessary costs, and ensuring quality of processes and products.ISO 9000 was first published in 1987 by the International Organization for Standardization (ISO). It was based on the BS 5750 series of standards from BSI that were proposed to ISO in 1979.. ISO 9000 is defined as a set of international standards on quality management and quality assurance developed to help companies effectively document the quality system elements needed to maintain an efficient quality system. They are not specific to any one industry and can be applied to organizations of any size. They are issued by certification/registration bodies (also called Registrars or CB's), which are independent of ISO. CB's need to be accredited by an IAF member to be internationally recognized. ISO 9001 supports you to increase the control of your business processes. The more you control your business, the more your consistency rises. Increased consistency means your customers are getting the same good service or same good products every time they are making business with you. ISO 9000 aims to improve quality and facilitate business objectives.

ANALISIS PEMANFAATAN TEKNOLOGI INFORMASI DI KLINK PENTA MEDICA MENGGUNAKAN FRAMEWORK COBIT 5 PADA DOMAIN DSS

Information Technology (IT) as a support to improve efficiency and effectiveness in the company's operational processes. The application of information technology is a supporting instrument in the operations of companies engaged in all fields. To ensure the correct application of information technology and support corporate goals as well as to be effective and efficient in its operations, information technology governance is required. information technology governance process that has been carried out, it can be concluded that the results of the recapitulation of the level of information technology governance capability model at the PENTA Medica Clinic are level 3 (Define Process) and level 4 (Managed and Measurable) with the following process details: Manage operations (DSS01), and Manage service requests and incidents (DSS02) are at level 3; Manage problems (DSS03), Manage continuity (DSS04), Manage security service (DSS05), Manage business process controls (DSS06) are at level 4. This means that information technology at the PENTA Medica Clinic has been implemented into a managed model with work products according to existing information technology services.

УПРАВЛІННЯ БІЗНЕС-ПРОЦЕСАМИ КОМПАНІЙ: СУЧАСНІ ІНСТРУМЕНТИ ТА ПРІОРИТЕТНІ НАПРЯМКИ

The article is devoted to the problem of business process management in companies. To achieve the objectives of the study, the following general scientific methods were used: analysis and synthesis, induction and deduction (to determine the benefits and consequences of using business process management by companies); generalisation (to systematise the results obtained and formulate conclusions from the study in terms of priority areas and modern tools for managing business processes in companies). The paper considers the essence of business process management as a promising approach to solving the problems of flexibility, scalability and efficiency of a company, achieving its strategic business goals and solving specific tasks. Its types are presented and characterised: humanoriented, document-oriented, and integration-oriented. The growth factors of the business process management market are highlighted: the introduction of various technological advances, the growing trend towards automation in various industries, and increased integration with the Internet of Things. To manage business processes, companies use a variety of tools that are a valuable addition to their technology portfolios. The publication examines and describes modern business process management tools in terms of their documentation, analysis, evaluation, development and implementation, ensuring operational excellence and transformation, workflow management, including real-time management, optimisation and automation. In general, the use of these tools will significantly improve the practices of developing and improving internal and external processes, allowing them to be flexible and effective in the face of dynamic changes in the industry environment. The research outlines the priority areas of business process management: setting up and automating workflows; ensuring visibility and control of business processes; making effective business decisions, minimising costs; integrating workflows, ensuring operational flexibility; identifying bottlenecks and operational shortcomings; ensuring security and effective risk management.

УПРАВЛІННЯ ВИТРАТАМИ ТА ОПТИМІЗАЦІЯ БІЗНЕС-ПРОЦЕСІВ ДЛЯ ДОСЯГНЕННЯ ПРИБУТКОВОСТІ

Transformational processes of socio-economic development create new challenges for entrepreneurship. In the conditions of global competition, constant changes in business conditions and the complexity of the environment, the issue of cost management and optimization of business processes becomes a key aspect of business strategy. More and more businesses are looking for ways to increase cost efficiency while improving product or service quality. The method of this study is a thorough analysis and determination of optimal approaches to cost management aimed at achieving profitability. The research object is cost management processes in the business environment, while the subject of research is methods and tools for optimizing business processes to increase profitability. During the study, the key problems of cost management and optimization of business processes were identified, recommendations were made for increasing the efficiency of cost management and reducing costs, and developing a strategy for optimizing business processes to increase productivity and competitiveness. The conclusions of this study indicate that effective cost management and optimization of business processes are aimed at ensuring the enterprise’s profitability. Therefore, enterprises need to actively use the strategies of cost control, automation, and standardization of business processes. In conclusion, the ongoing transformative processes in socio-economic development have ushered in a new era of challenges for entrepreneurship. In the landscape of fierce global competition, ever-evolving business conditions, and a complex operating environment, effective cost management and the optimization of business processes have become pivotal elements of business strategy. Businesses across various industries are increasingly exploring avenues to enhance cost efficiency while simultaneously elevating the quality of their products or services. Practical implementation of the recommendations will help enterprises to increase profitability and stable growth in the modern business environment. The practical implementation of these recommendations stands to empower enterprises to not only increase profitability but also achieve sustainable growth in the contemporary business environment, thus navigating the intricate challenges of socio-economic transformation and global competition.

Методика организации управленческого контроля как средства обеспечения налоговой безопасности предприятия

In the modern conditions of the development of digitalization, an increase in the volume of the information used and the speed of decision-making, there comes an understanding that the effective control of various business processes can be ensured as promptly and efficiently as possible only through intra-production administration. Management control is designed to provide this function. At the same time, the implementation of control measures in relation to the accomplished facts of economic life is not enough to make effective management decisions. Therefore, it is necessary to carry out both the retrospective and prospective control. This problem determined the aim of this study, which is the development of such methodology for organizing management control, which will ensure the tax security of an economic entity through the application of preliminary and subsequent control procedures. This goal is achieved by clarifying the control environment elements available in the scientific literature and developing a list of relevant procedures for the management control of tax liabilities. The result of this study is the developed methodology for organizing management control, through which an acceptable level of tax security of enterprises is ensured. Within the framework of the study, the author paid special attention to the managerial control procedures, which allow realizing its prospective nature – tax analysis and tax passport completion. Within tax analysis, the author proposes separating the strategic and subsequent analysis. To assess the state of the tax system of an economic entity, a number of coefficients corresponding to the areas of tax analysis were developed and proposed for use in practice. Besides, the author proposed to form a tax passport of an enterprise and determined its structure. The organization of managerial control according to the proposed methodology contributes to the consistency of intra-production tax administration with the requirements of state tax control and ensures the stable tax security of an economic entity and the necessary information component for making management decisions related to tax liabilities.

Lean менеджмент в умовах економічного зростання та розвитку

Economic growth planning plays an important role because it ensures the efficient operation of the company, and efficient operations cannot be carried out without reducing production costs. That is why it is expedient to implement a system of planning of lean management for the purpose of economic growth in the context of the introduction of new types of foreign economic activity. Therefore, the purpose of the work is to develop measures for planning economic growth at the enterprise in the context of introduction of new types of foreign economic activity. The main research methods are data collection, evaluation, analysis, comparison, calculation. In the process of the research, several partial tasks were performed: 1) analyzing the lean management system; 2) to describe the process and methods of implementing the lean concept; 3) to formulate specific recommendations regarding the application of lean management by the enterprise in the context of the introduction of new types of foreign economic activity. The goal of managers in the process of implementing a lean management system is to create a process of continuous elimination of losses, the elimination of any actions that use resources but do not create value for the end user. Constant reduction of losses is the main task of lean management. This concept is an effective tool and mechanism for cost control and continuous improvement of business processes. The basis of the concept of lean management is to generate product value for the end consumer at each stage of its creation. To analyze the emergence of value as a result of work, a map of the flow of value creation, which graphically describes the main processes of the company. Those processes that do not add value to the client should be excluded, because they waste the company's resources. One of the key factors in the success of the lean is the involvement of the maximum number of employees in the work to improve processes, because each employee in his workplace performs certain processes and he/she sees first of all what can be improved in the work process. In order to successfully implement a lean project, the following steps must be performed: – step 1 – creation of the statute; – step 2 – the value creation flow card and the scheme of ideas. The cost of implementing the lean management system itself is small compared to the results. The lean project does not require large investments in production. It is only necessary to take into account that the main benefit from the introduction of lean management is in the long run. The process of transitioning a company to the practice of lean can take an indefinite period of time. It all depends on the leadership, team, corporate culture. But remember, lean manufacturing is an endless process of improvement. It is impossible to complete the construction of a system of continuous improvement.

Evaluation of Jakarta Province in Information and Technology Management

Electronic government has become an important issue in Indonesia's bureaucratic reform. Aside from the big-bang decentralization policy, e-govt has endorsed national concerns to digitize the rigid manual procedures of public services. Jakarta, as the capital city, emphasizes IT- the backbone of administration. IT is yet widely used by Jakarta to get a new shape in Jakarta's capabilities and capacities. Over two decades, passing different governors, Jakarta persistently injected IT into public administration, launching integrated IT applications to present a smart city. Despite the award of Jakarta digital services, Jakarta IT management should be evaluated. The approach used in the research to examine the symptoms of the object of study is a mixed-method approach with a sequential model. The informant selection technique uses purposive sampling. Informants' selection process by adjusting the business processes in COBIT 2019 using the RACI Chart method. The data analysis techniques used Guttman Scale. The result shows the appropriate business processes are: APO02 (managed strategy), APO03 (driven architecture), BAI05 (managed organizational change), and DSS06 (managed business process control). The study results show that the capability level is t of 4 scales as a target. The gap value of 0.25 indicates that technology and information management have been implemented and running well, but each business process needs improvement to reach the maximum level. Despite the gap between as-is and to-be, Jakarta's capability level is impressive. It reflects the persistent injection of IT with adequate support. The Jakarta province needs to pay attention to software and hardware compatible with the organization's vision and improve coordination among divisions. Training, staffing, dispatching, and rotating need qualified human resources to enhance organizational performance. DKI Jakarta Province also needs routine monitoring, evaluating problems, and documenting all business processes as a source of information.

TÜRKİYE’DE BAĞIMSIZ DENETÇİLERİN İÇ DENETÇİ ÇALIŞMALARINDAN FAYDALANMASI ÜZERİNE BİR ARAŞTIRMA

Uluslararası Denetim Standartları kapsamında bağımsız denetim risk odaklı bir yaklaşım ile yürütülmektedir. Bu anlayış çerçevesinde iş süreçlerinde finansal tablolarda önemli yanlışlığa sebep olabilecek yapısal riskler belirlenir, işletmenin bu riskleri yönetebilmek için geliştirdiği kontroller tespit edilir ve bu kontrollerin test edilmesi suretiyle de önemli yanlışlık riski değerlendirilmiş olur. Bağımsız denetçinin uygulayacağı müteakip denetim prosedürlerinin kapsam ve içeriği belirlenmiş olan önemli yanlışlık riskine göre şekillenir. Uluslararası İç Denetim Standartları çerçevesinde yürütülen bir iç denetim çalışmasında da iş süreçlerindeki riskler ve ilgili kontroller değerlendirilir, mevcut ve potansiyel riskler için öneriler geliştirilir ve bu değerlendirme sonucunda denetim planındaki öncelikli alanlar belirlenir. Farklı bakış açılarıyla yürütülüyor olmasına rağmen, her iki denetimde de risk odaklı bir denetim anlayışı vardır ve özellikle iş süreçlerinin incelenmesi, risklerin ve kontrollerin belirlenerek test edilmesi aşamalarında benzer çalışmalar yürütmektedirler. Dolayısıyla, bağımsız denetçi ve iç denetçi arasındaki işbirliği, verimliliği artıracak, kaynak israfını önleyecektir. Bağımsız denetim standartları, bağımsız denetçilerin iç denetçi çalışmalarından faydalanmaları konusunda gerekli düzenlemeleri yapmıştır. Bu çalışma ile Türkiye’de denetim şirketleri üzerinden bir anket çalışması yapılarak bu işbirliğinin ne düzeyde olduğu, bağımsız denetçilerin iç denetçi çalışmalarından denetim sürecinin hangi aşamasında ve ne kapsamda faydalandığı ortaya konmaya çalışılmıştır.

Information Technology Analysis Using COBIT 5 Domain DSS in Sub. Bagian Infrastruktur Pertanahan ATR/BPN Kota Bengkulu

ATR/BPN Kota Bengkulu uses information technology to manage land records, draw plots of land, and to document activities carried out in each area for reporting. In the use of IT, it has not implemented Best Practice and has never been evaluated so that it does not yet know the level of maturity. The purpose of this study is to provide recommendations to the ATR/BPN Kota Bengkulu to report to the center. The framework used in IT analysis is COBIT 5 with a focus on Domain DSS (Delivery, Service and Support). The result of this research is to map the strategic plan of ATR/BPN Kota Bengkulu with IT-Related Goals COBIT 5 with BSC (Balanced Score Card) dimension which gets the domains DSS01, DSS02, DSS03, DSS04, DSS05, and DSS06. And the results of each DSS domain used are DSS01 Manage Operations with a value of 3.75, DSS02 Manage Service Requests and Incidents with a value of 3.63, DSS03 Manage Problems with a value of 3.5, DSS04 Manage Continuity with a value of 3.70, DSS05 Manage Security Services with a value of 3.64 and DSS06 Manage Business Process Control with a value of 3.92. With these results the DSS domain gets a value 3. So that the rounding is done including into Level 4 Predictable Process and recommendations are given to achieve the next criteria, namely Level 5 Optimizing Process.