IT Governance Research Articles

The Role of IT Governance Risk and Compliance (IT GRC) in Modern Organizations

The Role of IT Governance Risk and Compliance (IT GRC) in Modern Organizations

Measuring ERP System Readiness with COBIT 2019 at IT Vendor Industry

The application of information technology that supports company business activities in IT services can be assessed for its IT governance capabilities using the COBIT 2019 framework, including security aspects. This research aims to determine the company's IT governance capabilities in the Managed Risk (APO12), Managed Security (APO13), and Managed Configuration (BAI10) domains to overcome security risks and provide recommendations for achieving a higher level of capability. This qualitative research uses data obtained through interviews and literature studies. Based on the results of capability measurements, the company received a score at level 2 to target levels 3 and 4, which indicates a gap of 1 to 2 levels. Recommendations include improving risk understanding, security awareness, security controls, and configuration management. Additionally, recommendations for ERP modules such as risk management, information security management, project management, configuration management, and quality management are proposed to address the identified issues.

Board roles required for IT governance to become an integral component of corporate governance

Digitization is fundamentally changing how organizations create and deliver business value, with information technology (IT) leveraged to improve business processes and controls. Its pervasive effects upon organizations’ risk exposures and performance requires boards’ prudent and integrated consideration of the resultant IT opportunities and risk management. However, IT governance research suggests that boards’ governance of IT is more commonly delegated and relegated to management and committees than integrated as part of their corporate governance practices. In response, our study contributes timely and structured understanding of boards’ roles and the mechanisms required for IT governance to become an integrated component of corporate governance.

Building a Specialized IT Governance Strategy for Higher Education: A Strategic Model

Building a Specialized IT Governance Strategy for Higher Education: A Strategic Model

Environmental, Social, and Governance Committees and Information Technology Outcomes

ABSTRACT With the recent increase in demand for environmental, social, and governance (ESG) reporting, more companies are creating board-level ESG committees to oversee progress in these areas. Companies are also becoming more aware of the important role that information technology (IT) can play in achieving ESG reporting goals. I argue that an improvement in ESG factors goes hand in hand with an improvement in IT. Specifically, I predict that companies with ESG committees will also benefit through an improvement in IT outcomes. Using a sample of companies from 2004 to 2022 I investigate two direct and two indirect IT outcomes. I find that environmentally and socially focused committees are negatively associated with both IT-related material weaknesses in internal controls and cybersecurity breaches. Further, companies with governance committees report fewer breaches and issue more accurate earnings forecasts. Conversely, I find that firms with environmental and social committees take longer to announce earnings. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G30; M40; O32.

Identifikasi Tujuan Tata Kelola Teknologi Informasi PLT FST UIN Jakarta Menggunakan Framework COBIT 2019

Information technology (IT) has an important role in increasing efficiency and providing benefits to decision making in various sectors. IT governance is important for organizational sustainability and performance. This research focuses on the Integrated Laboratory Center (PLT) FST UIN Jakarta which still depends on external parties for IT governance, creating potential risks and uncertainty in its operations. Therefore, this research aims to analyze the implementation of COBIT 2019 as a guide in identifying IT governance objectives that suit the needs of PLT FST UIN Jakarta. The research method used in this research involves the COBIT 2019 theoretical approach, with a focus on the goal cascade concept. This approach enables a systematic translation process of stakeholders' needs for IT systems into more specific goals and appropriate strategic steps. The results show eight COBIT 2019 domains that are relevant to IT governance objectives in PLT, which include APO02 (Managed strategy), APO08 (Managed relationships), APO10 (Managed vendors), APO11 (Managed quality), BAI04 (Managed availability and capacity), DSS01 (Managed operations), DSS03 (Managed problems(, and MEA02 (Managed system of internal control) The recommendations resulting from this research are designed to improve the performance and maturity of IT processes at PLT FST UIN Jakarta in accordance with the IT governance objectives that have been identified. This is expected to provide a stronger foundation for managing and optimizing the use of IT to support operations and achieve organizational goals more effectively.

Globalization and IT Governance In Co-operative Sugar Industry

Globalization and IT Governance In Co-operative Sugar Industry

EVALUASI TATA KELOLA TEKNOLOGI INFORMASI MENGGUNAKAN FRAMEWORK COBIT 5 DAN ITIL V3 2011 PADA PT. BALI UNGGUL SEJAHTERA

The evaluation process of information technology governance can be conducted using the domains within the COBIT 5 and ITIL V3 2011 frameworks. In this research, The process of evaluation was discussed to ensure the efficient functioning of information technology governance at PT. Bali Unggul Sejahtera using several domains from the COBIT 5 and ITIL V3 2011 frameworks. The aim of this research is to identify issues in the governance and information technology services at PT. Bali Unggul Sejahtera, determine the maturity level of IT processes using relevant domains from the COBIT 5 and ITIL V3 2011 frameworks through Gap Analysis and establish recommendations for activities as a reference for future improvements. In the COBIT 5 framework, researchers use sub-domains APO12, DSS01 and DSS05. In the ITIL V3 2011 framework, researchers use sub-domains Service Design 4.7, Service Operation 4.1 and Service Operation 6.2.1.3. The results of this research, The APO12 sub-domain COBIT 5 framework is currently at maturity level 3, the DSS01 and DSS05 sub-domains are currently at maturity level 4. In the ITIL V3 2011 framework, the sub-domains Service Design 4.7, Service Operation 4.1 and Service Operation 6.2.1.3 are currently at maturity level 4.). The results of this evaluation serve as recommendations for activities aimed at achieving the desired maturity level of 5 (Optimized).

The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia

This study explores the relationship between IT governance and audit outcomes, including audit costs, quality, report lag, opinions, and the readability of financial statement footnotes in Indonesian public companies. Utilizing regression analysis, the research finds that while IT governance does not significantly affect audit costs, report lag, or opinions, it positively influences audit quality. Contrary to expectations, higher IT capabilities do not lead to increased audit costs but reduce them by lowering audit efforts. Furthermore, IT governance does not notably impact footnote readability, potentially due to information overload in annual reports. These findings shed light on the importance of IT governance in shaping audit quality and provide valuable insights for stakeholders in Indonesian public companies. Further research is encouraged to explore these relationships in different contexts and industries.

Key ambidextrous IT governance mechanisms for successful digital transformation: A case study of Bank Rakyat Indonesia (BRI)

Many organizations tried to accelerate their digital transformation, but some of them failed, possibly due to poor governance. Previously the influence of ambidextrous IT governance mechanisms on digital transformation and organizational performance were studied. However, there is a need to investigate what are the key ambidextrous IT governance mechanisms that lead to a successful digital transformation and how they are implemented. A case study was conducted at BRI to address the problem. BRI is an incumbent bank that recently won numerous awards. The case study was chosen to investigate one instance in detail to discover contextual understanding that might not have become apparent priorly. The data was collected by semi-structured interviews triangulated with internal documents until data saturation. Subsequently, the collected data underwent thematic analysis. The findings revealed seven key ambidextrous IT governance mechanisms, encompassing board and executive, strategy and architecture, talent and culture, data and information, development and operation, internal and external collaborations, as well as risk and audit. The study also examined how BRI digital transformation dimensions (digital transformation strategy, strategic alignment, digital and IT assets, knowledge and capability, and innovation culture) impacted organizational performance. Lastly, BRI's organizational performance achievements were examined using operational excellence, customer experience, industry presence, and financial return dimensions. This study offers valuable research insights by exploring the key ambidextrous IT governance mechanisms that influence digital transformation and organizational performance. The study also provides the practical implications on how to implement key ambidextrous mechanisms toward a successful digital transformation, including its organizational performance achievements.

Decolonizing IT governance in international non‐governmental organisations: An Ubuntu approach

AbstractIT has an enormous potential to democratise, equalise and decolonize development aid; however, the right IT governance is needed to actualize this potential. Such governance must align with the general efforts in development work to decolonize and eradicate adverse power imbalances. Power imbalances are at play when donors from the Global North finance and thereby set the development agenda for the Global South without concern for the actual needs. IT use in development aid is an important tool in decolonisation struggles, but corresponding structures also risk cementing problematic power distributions. As such, guidelines are needed on how to set up and decolonize IT governance structures. Using insights from a case study of a large international development aid NGO and building on the African emancipation philosophy Ubuntu, we propose five organising principles for a decolonized IT governance. These organising principles serve as guidelines to set up decolonized and emancipating IT governance structures and extend current IT governance theories.

Enhancing Digital Transformation: A Comprehensive Review of PT Hutama Karya's Information Technology Management in 2023

This paper provides an in-depth analysis of PT Hutama Karya’s Information Technology (IT) Management Report for the year 2023. The study focuses on the company’s strategic initiatives and achievements in aligning IT functions with its business objectives, particularly in the context of Industry 4.0 readiness. Key areas examined include the evolution of IT architecture, implementation of IT governance frameworks, cybersecurity enhancements, ERP integration, and the development of supporting applications. The findings highlight the significant progress made in digital transformation and the proactive steps taken to ensure the company’s IT infrastructure supports its strategic goals.

EVALUATION OF IT GOVERNANCE BASED ON SPBE USING COBIT 2019 AND ISO/IEC 38500:2015

SPBE is a mandatory IT Governance framework implemented by all government agencies in Indonesia. Since its implementation in 2018, the national average maturity level remains very low, with the main obstacle being in the fundamental domain of IT Governance, as identified during the 2022 evaluations. An evaluation was conducted on government agencies facing similar challenges using COBIT 2019 as the framework, providing the best practices and widely used standards for IT Governance. This was combined with the principles of ISO/IEC 38500:2015, an international standard for IT Governance. Maturity level measurements were taken to assess the current conditions of the agencies and provide improvement recommendations linked to indicators in the SPBE maturity level evaluation guidelines. The improvement recommendations provided were able to enhance maturity levels holistically, not only in the IT Governance domain but across the entire management processes and product services of the agencies, aiming to achieve sustainable benefits and objectives.

Strategic IT Governance: Utilizing COBIT 2019 Framework to Mitigate Data Backup Failures in Industrial Operations

The development of information technology today has had a significant impact on various aspects of human life, including in the industrial sector. One example is the integration of information technology in company operations to use it as a supporting tool for sending data and information which is the main reference for organizational management in decision making. To measure the level of capability of the IT system used, companies can use the COBIT 2019 framework, which not only helps in assessing the suitability of IT systems, but also provides recommendations for solutions to problems faced by the company. For example, research results show that problems related to data backup failures have been identified in Domain DSS01, with recommended solutions such as implementing policies related to information security from outsourced employees, establishing internal management processes, setting up timely incident tickets, and implementing recommendations to overcome non-compliance.

Cultivating Success: Unveiling the Influence of Higher Education Strategies on Information Technology Governance, Academic Excellence, and Career Prospects in Saudi Arabia

The successful implementation of effective data governance in universities is crucial in complementing the massive information technology (IT) developments in higher education institutions globally. Hence, to identify the enablers of IT governance, this study examined the effects of knowledge value, knowledge-oriented culture, and knowledge-sharing process on the integration of IT governance in the curriculum and the latter’s effects on academic performance and perceived employability among university students in Saudi Arabia. We used a cross-sectional approach to collect quantitative data from 280 university students and employed structural equation modelling and partial least squares to conduct the data analysis. Our results confirmed the significant positive effects of knowledge value and the knowledge-sharing process on IT governance, along with a positive significant effect of IT governance on academic performance and perceived employment. Moreover, the results revealed a direct, positive, and significant effect of academic performance on perceived employment, as well as the significant mediating effects of IT governance and academic performance between these two. Apart from extending the relevant literature, this study offers several policy implications.

Enhancing Organizational Performance through COBIT 2019-Based IT Governance Audit: A Case Study of a Digital Technology Company

Enhancing Organizational Performance through COBIT 2019-Based IT Governance Audit: A Case Study of a Digital Technology Company

Information Technology Governance Analysis using COBIT 2019 Framework in Salatiga City Community and Civil Services

Information Technology Governance Analysis using COBIT 2019 Framework in Salatiga City Community and Civil Services

Leveraging a startup-based approach for digital transformation in the public sector: A case study of Brazil's startup gov.br program

The rapid advancement of information and communication technologies is driving a swift transition towards digital transformation (DT) in public services globally. This paper investigates Brazil's approach to DT through its Startup Gov.br program, which employs startup principles to drive digital innovation within federal government agencies. Drawing upon interviews with key stakeholders and analysis of publicly available documents, the study reveals the program's characteristics and its integration into the current IT governance structure of the federal government. The results indicate that the program effectively addresses capacity constraints within government agencies, fostering strategic projects and long-term cultural change. By examining this novel approach, the paper contributes to the literature on startups in the public sector and offers insights into how governments can leverage innovative strategies for effective digital transformation.

Measurement of Information Technology Management Capability Using COBIT 5.0 in The Facility Management Department of PT Permata Graha Nusantara

IT governance is the responsibility of the board of directors and executive management of a company that ensures the company information technology supports and expands the company strategy and objectives. But IT governance that does not support departments can have a negative or detrimental impact on the department. For this reason, it is necessary to take measurements to see the level of IT governance that is currently being implemented. The Facility Management Department is a department of PT Permata Graha Nusantara which is engaged in building management services that wants to see whether the ongoing IT system provides support to operational activities and provides better services to customers. To measure the capability of IT governance, the COBIT 5.0 framework is used as a reference in this study. Domain selection is done according to COBIT 5.0 standard and on the selection of the department 5 domains are tested, namely APO05 Manage Portfolios, APO10 Manage Suppliers, APO11 Manage Quality, BAI04 Manage Availability and Capacity, and DSS03 Manage Problems. Each domain chosen to have different aims and objectives and measured using standards set by the COBIT 5.0 framework. The measurement results are Capability Level which has levels from level 0 to 5. The target expected by the Facility Management department is level 4, but the results obtained are not in line with expectations and get level 3 in each domain tested, so this department must make improvements based on recommendations made based on the COBIT 5.0 framework.

System Lag: Re-Building the Collective Governance of Information Technology

Building on the history of how information technology (IT) and information systems (IS) are governed in higher education, this article situates the adoption and implementation of information technology in relation to the on-going corporatisation of the university ??? a trend entailing both the growth of the administrative cadre and a reduction in power of collegial governance. Tracing the appropriation of processes and concepts from the study and implementation of IS in the private sector, it is argued that the adoption of IS has supported new technology in a manner that evades formalised collective deliberation and decision-making on campus. In the conclusion, it is argued that the history of collegial IT governance ‐ now mostly forgotten ‐ should be recovered with the aim of developing an effective mechanism for the sharing of information about, and development of an effective strategy for responding to, how new technologies affect the varied constituencies present on campus.