IT Governance Research Articles

The Influence of It Governance and It Capability on The Performance of Private Higher Education Institutions: The Mediation Role of Performance Management Systems

This study examines the effect of information technology (IT) governance and IT capability on the organizational performance of private Higher Education Institutions (HEI) with a performance management system as a mediating variable. This quantitative study uses primary data from questionnaires distributed to respondents online. Respondents in this study were 270 management and IT management of private universities on the island of Sumatra. This study used a sample of 90 private HEIs. Furthermore, the data was processed using Partial Least Square (PLS) technique. The results are that the performance management system partially mediates IT governance with organizational performance, while IT capability mediates fully with organizational performance. IT capabilities can encourage organizational performance through a good performance management system. Theoretically, it contributes to implementing technological resources mobilized in the performance management system to improve college performance. College management should consider developing technology and performance measurement systems to achieve sustainable competitive advantage.

Theoretical insights into IT governance and compliance in banking: Perspectives from African and U.S. regulatory environments

This review paper provides a comprehensive comparative analysis of IT governance and compliance within the banking sectors of Africa and the U.S., highlighting the intricacies of navigating diverse regulatory environments. Through examining governance strategies, compliance mechanisms, and best practices, the paper underscores the adaptation of frameworks like COBIT, ISO/IEC 27001, and ITIL to meet regional regulatory demands and operational challenges. Key insights reveal significant differences in regulatory landscapes, technological maturity, and cybersecurity and risk management approaches. The analysis identifies best practices and lessons that can be leveraged globally, suggesting areas for future research including emerging technologies and the impact of global regulations. This work aims to enhance understanding of IT governance and compliance, offering valuable perspectives for banks, regulators, and policymakers. Keywords: IT Governance, Compliance, Banking Sector, Regulatory Environment, Cybersecurity, Emerging Technologies.

Toward a Level Playing Field: An Analysis of the Language and Transparency of IT Risk

ABSTRACT We employ both manual and automated content analysis to update an existing dictionary (Boritz, Hayes, and Lim 2013) used to classify types of information technology weakness (ITW). Through analysis of auditors’ reports on internal control filed under Section 404 of the Sarbanes-Oxley Act from 2011 through 2020, we provide a robust tool for textual analytics. Additionally, we apply OpenAI’s large-language model neural networks for classification as a comparison point. We expand identification of ITW categories such as Design, Security, and Outsourcing and identify Governance as a critical new category in auditor reporting. We further expand the dictionary, capturing categories of IT risk found within current IT control frameworks (e.g., COBIT and AICPA TSCs), which we compare with content of auditor reporting. Evidence suggests stakeholders are subject to significant information asymmetry in assessing and reporting IT risk. We provide direction for future IT governance and improve application of advanced textual analysis.

IT Strategic Alignment Maturity and Business Performance for the Banking Industry in Kenya

This study explored the connection between IT Strategic Alignment Maturity and the financial performance of Kenyan commercial banks. Using the SAMM framework, six alignment maturity criteria (governance, communications, value, partnership, technology scope, and skills) were evaluated. Quantitative correlation analysis was conducted with data from CIOs representing 70% of the Kenyan banking market (all Tier One banks). Findings revealed a significant positive link between IT-business alignment and profitability. The study suggests that banks seeking increased return on assets (ROA) should prioritize the development of robust strategic alignment maturity. Business-IT alignment (BITA) is a dynamic, ongoing process essential for organizational success (Luftman, 1996). Successful alignment requires strong management support, clear prioritization, and effective communication across all levels of the organization (Luftman, 1997). To navigate the complexities of a rapidly changing business environment, companies must consistently evaluate their IT investments and strategies (Luftman, Papp and Brier, 1999). A well-aligned IT function acts as a catalyst, driving innovation, competitiveness, and improved decision-making across the enterprise (Luftman, Papp, and Brier, 1995). However, alignment is challenging and requires collaboration between IT and other business units (Luftman, Lewis, and Oldach, 1993). When IT strategy and governance effectively support overarching business goals, organizations can transform their operations and unlock new levels of success (Haes and Grembergen, 2016).

EVALUASI TATA KELOLA TEKNOLOGI INFORMASI PADA PERUSAHAAN MENGGUNAKAN FRAMEWORK COBIT Studi Kasus: PT. Telkom Gaharu Medan-Divisi Data Management

Information technology plays an important role in a company or other agency, but to see the suitability of technology to the needs of the company, an evaluation of information technology governance is needed. In the research conducted, the focus of the evaluation includes the Data Management division of PT Telkom Gaharu using the COBIT 2019 framework with domains EDM04 (Ensure Resources Optimization), MEA01 (Managed Performance and Conformance Monitoring), and DSS03 (Managed Problems) which focus on the information system, namely Unified Inventory Management. This research uses data collection techniques of literature study, observation, interviews, and questionnaires managed using Guttman scale measurements with the help of Microsoft Excel calculations. The evaluation carried out focuses on the Capability Level and Gap Analysis values which are presented in the form of Tables and Radar Graphs. The Capability Level value of the EDM04 domain is 92% (Fully Achieved) with a Gap Analysis of 0.97, so it can be said that the information technology governance process for the EDM04 domain has been fully achieved. The Capability Level value of the MEA01 domain is 94% (Fully Achieved) with a Gap Analysis of 1.33, so it can be said that the information technology governance process for the MEA01 domain has been fully achieved. The DSS03 domain Capability Level value is 81% (Largely Achieved) with a Gap Analysis of 0.25, so it can be said that the information technology governance process for the DSS03 domain has been fully achieved.

EVALUASI SISTEM INFORMASI REGISTRASI (SIREG) SELEKSI PENERIMAAN MAHASISWA BARU (SIPENMARU) POLITEKNIK KESEHATAN KEMENKES SURAKARTA MENGGUNAKAN FRAMEWORK COBIT 2019

Health Polytechnic of the Ministry of Health Surakarta uses the Registration Information System (SIREG) as a tool for New Student Admission Selection (SIPENMARU) processing registration data in order to improve efficiency, performance and provide valid information . In implementing the Registration Information System, In the use of SIREG to date, no audit or evaluation of the implementation of the system has ever been carried out. Given the importance of the function of SIREG on performance performance in new student admission services, it is necessary to conduct an evaluation related to the assessment of the maturity level of the implementation of the SIREG application, with this evaluation it can determine the extent of the implementation of IT governance, especially in the Registration Information System. From this, the purpose of this study is to evaluate the maturity level of the Registration Information System. This research uses reference to the COBIT 2019 Framework framework domain, namely APO (Align, Plan and Organize): APO-04 and APO-12. The results of the maturity level research in the objective domain APO04 (Innovation Management) get a value of 3.3 with Level 3 Category: Defined and there is a gap of 1.7 so that agencies still need to prepare documentation related to the evaluation and follow-up of innovations in IT governance development, especially in the Registration Information System to achieve a maturity level achievement index of 4 (Quantitative), the objective domain APO12 (Risk Management) gets a value of 1.89 with Level 2 Category: Manage, and there is a gap of 3.11 so that agencies still need to prepare documentation related to planning, monitoring, evaluation and follow-up of IT governance risk management, especially in the Registration Information System to achieve a maturity level achievement index of 3 (Defined).

THEORETICAL FRAMEWORKS SUPPORTING IT AND BUSINESS STRATEGY ALIGNMENT FOR SUSTAINED COMPETITIVE ADVANTAGE

In today's dynamic business environment, the alignment between information technology (IT) and business strategy is critical for organizations seeking sustained competitive advantage. This paper presents a comprehensive examination of theoretical frameworks supporting this alignment, aiming to provide insights into how organizations can effectively integrate IT capabilities with strategic objectives. The theoretical foundations explored include the Resource-Based View (RBV), which emphasizes leveraging unique resources and capabilities to achieve competitive advantage. Additionally, the Dynamic Capabilities Framework underscores the importance of an organization's ability to adapt and innovate in response to changing market conditions, highlighting the role of IT in facilitating agility and flexibility. The Strategic Alignment Model offers a structured approach to ensuring coherence between business strategy, IT strategy, and organizational infrastructure, enabling seamless integration and alignment. Value Chain Analysis provides a framework for understanding how IT can add value across different stages of the value chain, informing strategic decision-making and resource allocation. Moreover, IT Governance Frameworks, such as COBIT and ITIL, offer guidelines for effective management and governance of IT resources to support strategic objectives. Business Process Reengineering (BPR) is also examined as a methodology for redesigning business processes to align with strategic goals and leverage IT capabilities. Through an exploration of these theoretical frameworks, this paper aims to equip organizations with the knowledge and tools necessary to achieve sustained competitive advantage through the strategic alignment of IT and business strategies. Keywords: Theoretical Frameworks, IT, Business Strategy Alignment, Sustained Competitive Advantage.

Penerapan Framework COBIT Untuk Peningkatan Tata Kelola Teknologi Informasi

IT governance is used to monitor and control decisions regarding current IT performance, to improve IT performance in the future. To improve PT. ASAHIMAS FLAT GLASS TBK Jakarta in improving its IT governance using COBIT 5.0, currently the domain used is MEA (Monitor, Evaluate, and Assess), which consists of MEA01 ((Monitoring, Evaluate and Assess Performance and Confirmance ), MEA02 (Monitor, Evaluate and Asses Compliance with External Requirements), and MEA03 (Monitor, Evaluate and Assess Compliance with External Requirements). After conducting research using COBIT 5.0, the results were obtained in the form of GAP, GAP was 1.32 in ME01, GAP was 1.3 in ME02, and a GAP of 1.3 in ME03. With this GAP, agencies need to make improvements to several processes, especially in the MEA domain. This research was created with the aim of improving governance at PT. ASAHIMAS FLAT GLASS TBK Jakarta.

The influences on the status of information technology governance implementations in Malaysia’s technical universities

The influences on the status of information technology governance implementations in Malaysia’s technical universities

Navigating Digital Transformation Challenges: An In-depth Analysis of IT Governance in the Media Industry Using COBIT 2019

This research was conducted with the main objective of evaluating and improving Information Technology (IT) Governance in an Indonesian media company facing significant challenges due to digital transformation. In the methodological approach, the study utilized the COBIT 2019 framework, involving planning, field implementation, reporting, and follow-up processes. The results of the capability level evaluation revealed a gap between actual achievements and desired targets, especially in the aspects of Managed Innovation (APO04) and Managed IT Changes (BAI06). The implications of these findings emphasize the need for improvements in activities related to managed innovation and IT change. The conclusion of this research underscores the urgency of effective IT governance in navigating the dynamics of digital transformation. It is hoped that these findings will serve as a guide for media companies and other organizations to formulate robust IT policies, enhance sustainable operations, and drive innovation in this digital era.

The moderating role of IT governance on the relationship between FinTech and sustainability performance

The main aim of this study is to investigate the moderating effect of Information Technology governance on the relationship between the use of Financial Technologies and sustainability performance. The study used non-probability convenience and snowballing sampling approaches to collect data. The study collects a sample of 210 respondents targeting bankers in various positions from the Indian commercial banks. The study used structural equation modeling to estimate the results. The findings highlight the complex links between IT governance, FinTech, and sustainability-related concerns, emphasizing the importance of a comprehensive approach to sustainability. Banks can establish more complete strategies for sustainable growth by considering IT governance, FinTech, and ESG factors. The findings reveal that IT governance is critical in shaping banks’ strategic planning towards sustainable activities, evolution of Fintech, and technological advancements, which in turn influence significantly and positively sustainability performance. IT governance leads to increased adoption of Fintech and enhances sustainability performance, contributing to the growth of economic sustainability. Banks that strategically utilize IT governance to foster Fintech and sustainability performance improvements likely experience economic gains due to their focus on sustainable and technologically driven practices. The findings emphasize the importance of balancing sustainability efforts and suggest that banks that embrace IT governance while emphasizing ESG factors are more likely to embrace better sustainability performance. The findings offer advice for bankers and policymakers on how to strategically utilize technology to improve sustainability and economic performance while considering potential trade-offs.

SEM-neural network analysis for mobile commerce adoption in Vietnamese small and medium-sized enterprises

PurposeUnderstanding the adoption of m-commerce in small and medium-sized enterprises (SMEs) is critical for their sustainable development. This study aims to investigate the adoption of m-commerce in Vietnamese SMEs, leading to the identification of the critical determinants and their relative importance for m-commerce adoption.Design/methodology/approachAn integrated model is developed by combining the diffusion of innovation theory and the technology–organization–environment framework. Such a model is then tested and validated using structural equation modeling and artificial neural networks in analyzing the survey data.FindingsThe study indicates that perceived security is the most critical determinant for m-commerce adoption. It further shows that customer pressure, perceived compatibility, organizational innovativeness, perceived benefits, managers’ IT knowledge, government support and organizational readiness all play a critical role in the adoption of m-commerce in Vietnamese SMEs.Practical implicationsThe findings of this study can lead to the formulation of better strategies and policies for promoting the adoption of m-commerce in Vietnamese SMEs. Such findings are also of practical significance for the diffusion of m-commerce in SMEs in other developing countries.Originality/valueTo the best of the authors’ knowledge, this is the first attempt to explore the adoption of m-commerce in Vietnamese SMEs using a hybrid approach. The application of this approach can lead to better understanding of the relative importance of the critical determinants for the adoption of m-commerce in Vietnamese SMEs.

Building Cybersecurity Capacities in Zambia’s Business Sector: Guideline for SMEs

This research explores cybersecurity awareness and implementation within Zambia’s small and medium-sized enterprises (SMEs), a sector increasingly targeted by cyberattacks that lead to substantial financial losses. The study’s primary aim was to enhance cyber awareness and develop actionable guidelines for SMEs in Zambia. Utilising an interpretivist philosophy and inductive approach, the methodology encompassed semi-structured interviews, cross-sectional analysis, and a comprehensive review of CISA, ENISA guidelines, and Zambia’s Data Protection Act. Findings indicate a notable deficit in cybersecurity training and awareness among SMEs. Key concerns include inadequate data security measures, a lack of formal cybersecurity policies, and a reliance on basic tools like antivirus software. In response, the study formulated targeted guidelines, emphasising the integration of cyber awareness into SME governance and risk management. These guidelines have garnered significant interest from Zambian government entities, highlighting their potential influence on national cybersecurity policy. The study contributes theoretically by contextualising international cybersecurity standards within Zambia’s unique SME landscape. Methodologically, it pioneers a Cyber Awareness Framework tailored to Zambian SMEs, underscoring the critical role of human factors in cybersecurity. Practically, the research has sparked engagement among SMEs and government bodies, demonstrating its applicability and potential for shaping policy. However, limitations include reliance on outdated demographic data and a focus on digitally enabled SMEs, potentially overlooking broader IT governance aspects and less digitized businesses. Future research should aim for comprehensive, up-to-date analysis across all SME sectors, contributing to a more inclusive and resilient cybersecurity landscape in Zambia.

Keefektifan Implementasi Tata Kelola Teknologi Informasi Terhadap Bidang Pendidikan Berdasarkan Model Pengukuran Cobit 5: A Systematic Literature Review

To effectively implement information technology governance in educational institutions and achieve desired outcomes, the COBIT 5 framework presents itself as a valuable tool. COBIT 5 offers comprehensive services for managing resources and overseeing information technology governance processes. In this study, the author employs the Systematic Literature Review method to gather a diverse array of data pertaining to the COBIT 5 framework's application within educational contexts. The research findings delve into several key areas, including the utilization of COBIT 5 to enhance and bolster human resources within the education sector, its efficacy in educational settings, and its impact on educational quality standards. This study contributes novel insights by examining the multifaceted role of the COBIT 5 framework specifically within the realm of educational institutions. By exploring its application in enhancing human resources, effectiveness, and educational quality, this research offers valuable perspectives for educators and IT governance professionals seeking to leverage COBIT 5 for optimized educational outcomes.

The Application of Cobit 5.0 Framework to Measure Capability of Information and Technology Governance and Management Processes

This study examines the measurement of Information Technology governance and management capability levels using Cobit 5.0. Researchers collected data through questionnaires and interviews. Data processing from questionnaires and interviews can reveal the company's current level. In the EDM domain, the company scored very high in the process that addresses information technology risk optimization. Regular evaluation of business processes is crucial to create alignment and deal with possible risks. To move up to level two, companies must identify and understand the impact of the risks that arise. Companies should enhance their information technology services and security within the domain, perform audits, and report current and future risks. In this domain, companies must identify service capacity, predict future needs, and be ready to face sudden changes. In the DSS domain, companies need to have information system analysis experts conduct training for their staff, identify availability and service problems, and test the ability of their systems to move up to level two.

A Contemporary Approach to Designing and Implementing Electronic Voting Systems (EVS)

This study delves into the potential of Electronic Voting Systems (EVS) in Ghana, to enhance transparent and trustworthy electoral processes. We presented a comprehensive framework highlighting trust, diaspora engagement, and human factors in voting. The study proposes a robust EVS framework for Ghana, emphasizing trust and accountability, preventing electoral fraud, and encouraging African governments to invest in IT and collaborate with experts in e-government and e-voting systems. We commence with a detailed systems analysis, identifying specific electoral challenges in Ghana. An artifact is designed and developed, and the artifact's effectiveness is demonstrated through Design Science Research Methodology (DSRM). We evaluated its alignment with the desired solution for Ghana's electoral issues. We emphasize the potential of EVS to address electoral challenges in Ghana and underscore the importance of proactive government policies, IT investments, and collaboration with IT experts. User acceptance testing achieved a remarkable 98% approval rate, showcasing the feasibility of implementing EVS at the national level. This research underlines the pivotal role of EVS in Ghana and advocates for visionary government policies and investments in IT. These measures can modernize electoral systems, align them with international standards, and promote democratic progress while preventing electoral fraud in Ghana and other African nations to avoid condemnation and punishment of unconstitutional transfers of power that are being challenged by meticulously planned takeovers.

An Enterprise View for Artificial Intelligence Capability and Governance: A System Dynamics Approach

The government “enterprise” consists of a complex set of organizations with a multitude of goals and values, serving an equally diverse group of constituents. Because of this complexity, governing technology and data to support artificial intelligence (AI) capability has proven to be a difficult task that—according to experts—requires a systems perspective in its design and implementation. In this article, we take a conceptual approach to respond to this call from experts by providing working definitions of both enterprise data governance and a systems approach to management. Using these working definitions and data from municipal governments in Mexico, we develop a system dynamics model to explore some potential tradeoffs in the process of developing an enterprise view of information systems and data to create capability to develop AI applications in government. Simulation experiments suggest that an emphasis on governance of IT may create a strong foundation for the development of AI capability.

Enhancing Financial Technology Operations: A Comprehensive Evaluation Using COBIT 2019 Framework

This research aims to enhance information technology (IT) governance in a financial technology company by focusing on peer-to-peer lending services. The main challenges faced by the company involve a lack of system design details, leading to post-implementation imperfections and negative impacts on business process performance, including unnecessary delays and adjustments. The lack of transparency in system evaluation is also a hindrance caused by incomplete recording of test results. Therefore, this research aims to address these challenges by utilizing the COBIT 2019 framework. The study employs a qualitative approach, utilizing data obtained through interviews and literature studies supported by the COBIT Tool Kit. The analysis is conducted on three main objectives: security management, solution identification, and IT change management, to identify disparities between the current status and desired targets. The analysis results highlight the need for improvements in specific aspects, including the lack of system design details, more precise information in the change process, and deficiencies in recording test results. Recommendations for improvement involve the development of more detailed guidelines for system design, enhanced documentation of changes, and improvements in testing instructions and result reporting. Additionally, recommendations focus on enhancing capabilities through proactive evaluation, refining security plans, developing more adaptive solution acquisition strategies, and improving testing practices. Thus, this research underscores the importance of strategic improvements within the IT and Information Systems governance framework to shape a more effective and transparent operational environment in Financial Technology companies.

Attribute Based Encryption Techniques of Cloud Computing Access Control

Cloud computing has emerged as a transformative development in the realm of Information Technology. The advent of services like "on-demand" and "pay-as-you-go" has led to the migration of both government and industrial IT infrastructures up in the clouds. With data and business logic being stored on remote cloud servers, the security concerns connecting to the cloud environment differ from those of traditional computing. In the domain inside cloud computing, data security is administered by Cloud Service Providers (CSPs), leaving owner of the data with limited control over the security policies governing their own data. Privacy and saftey stand out as two critical factors that discourage users from transitioning to untrusted cloud environments. Despite the substantial savings in costs associated with cloud adoption, ensuring secured data sharing consistently remains a top priority for data owners. As a result, these two aspects demand heightened attention to facilitate securely sharing data within the cloud computing landscape. This paper undertakes a comprehensive review and comparison of various attribute-based encryption schemes within the context of cloud computing.

Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality

This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality.