PERANCANGAN KERTAS KERJA AUDIT SISTEM INFORMASI MAGANG UNIVERSITAS NEGERI SURABAYA DENGAN PENDEKATAN COBIT 2019
DESIGNING OF AUDIT WORKING PAPERS FOR THE INTERNSHIP INFORMATION SYSTEM AT UNIVERSITAS NEGERI SURABAYA WITH THE COBIT 2019 APPROACH
Sistem Informasi Magang (Simagang) Universitas Negeri Surabaya berperan penting dalam pengelolaan administrasi kegiatan magang mahasiswa. Namun, selama masa operasional ditemukan berbagai kendala teknis seperti gangguan akses data, ketidaksesuaian informasi, dan keterlambatan pembaruan sistem. Transisi sistem menuju Sistem Informasi MBKM (SIMBKM) dilakukan tanpa adanya analisis menyeluruh terhadap performa Simagang, sehingga terdapat potensi berulangnya permasalahan serupa pada sistem baru. Oleh sebab itu, penelitian ini bertujuan merancang kertas kerja audit berbasis COBIT 2019 domain Monitor, Evaluate, and Assess (MEA), untuk mengevaluasi aspek kinerja, pengendalian, dan kepatuhan sistem informasi magang secara lebih sistematis dan terstruktur.
Metode yang digunakan adalah studi kasus kualitatif di DirektUR Kerjasama, Teknologi Informasi, dan Pusat Data UNESA, dengan teknik pengumpulan data berupa wawancara, observasi, dan studi dokumentasi. Analisis dilakukan pada domain MEA01, MEA02, dan MEA03. Rancangan kertas kerja audit yang dihasilkan terdiri atas dokumen audit proses, audit checklist, dan audit langkah. Instrumen ini terbukti aplikatif sebagai panduan audit internal. Secara keseluruhan, rata-rata skala kapabilitas proses untuk domain MEA dalam Simagang adalah 3,00, yang berada pada Level 3 (Established) menunjukkan belum optimalnya pemantauan performa, dokumentasi pengendalian, dan pelaporan kepatuhan sistem. Penelitian ini menyimpulkan bahwa COBIT 2019 domain MEA efektif digunakan sebagai dasar penyusunan kertas kerja audit sistem informasi di lingkungan perguruan tinggi.
Kata kunci: Kertas Kerja Audit, Audit Sistem Informasi, COBIT 2019, Sistem Informasi Magang, Domain MEA
The Internship Information System (Simagang) at Surabaya State University plays a crucial role in managing the administrative aspects of student internships. However, during its operational period, various technical challenges have been identified, including data access issues, inconsistencies in information, and delays in system updates. The transition to the MBKM Information System (SIMBKM) was carried out without a comprehensive analysis of Simagang's performance, leaving the potential for similar issues to resurface in the new system. Therefore, this study aims to design an audit working paper based on the COBIT 2019 domain Monitor, Evaluate, and Assess (MEA) to evaluate the performance, control, and compliance aspects of the internship information system in a more systematic and structured manner.
The method used was a qualitative case study at the Directorate of Cooperation, Information Technology, and Data Center of UNESA, with data collection techniques including interviews, observations, and documentation studies. The analysis was conducted on domains MEA01, MEA02, and MEA03. The audit paper design produced consisted of process audit documents, audit checklists, and audit steps. This instrument has proven to be applicable as a guide for internal audits. Overall, the average process capability scale for the MEA domain in Simagang is 3.00, which is at Level 3 (Established), indicating that performance monitoring, control documentation, and system compliance reporting are not yet optimal. This study concludes that the COBIT 2019 MEA domain is effective as a basis for developing audit workpapers for information systems in a university environment.
Keywords: Audit Working Paper, Information System Audit, Domain MEA, COBIT 2019, Information Systems Internship