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Kompak :Jurnal Ilmiah Komputerisasi AkuntansiKompak :Jurnal Ilmiah Komputerisasi Akuntansi

Digital transformation (DT) is a necessity for incumbent companies today, including MSMEs, to be able to continue to compete in the era of technological disruption and accelerated by the COVID-19 pandemic. This research aims to design IT governance (ITG) for BPRACo MSMEs using the COBIT 2019 SME focus area framework. The research method used is design science research (DSR) which creates artifacts in the form of ITG solution development methods and systems. The research results revealed that the highest GMO priorities selected were APO10 Managed Vendors, MEA03 Managed Compliance with External Requirements, and APO12 Managed Risk. From the analysis of the selected GMOs, there are gaps and recommendations for improvement in the seven components which are then mapped into three aspects, namely people, process and technology aspects. The results of the research analysis show that the ambidextrous IT governance approach has succeeded in increasing the level of capability in several main components of BPRACo MSMEs in adopting DT. The right ITG strategy can help BPRACo MSMEs operating in the banking industry achieve a successful DT journey.

The effective implementation of IT governance is crucial for the success of technology development, especially for SMEs like BPRACo.The ambidextrous IT governance approach, combining traditional and agile-adaptive IT governance, has allowed BPRACo to enhance efficiency and adapt to the dynamic technology environment.This success is evidenced by the increased capability scores in the process components of priority GMOs.All seven components were adjusted according to the COBIT 2019 SME focus area guidelines to guide a successful technology development journey.

Further research could explore the long-term impact of the implemented IT governance framework on BPRACos financial performance and market competitiveness. Additionally, investigating the challenges and best practices of implementing COBIT 2019 SME Focus Area in other similar financial institutions within Indonesia would provide valuable insights. A comparative study examining the effectiveness of different ambidextrous IT governance models – combining traditional and agile approaches – in various SME contexts could also be beneficial. Finally, research could focus on developing a more streamlined and cost-effective implementation guide for COBIT 2019 SME Focus Area specifically tailored to the resource constraints often faced by Indonesian MSMEs, potentially incorporating open-source tools and readily available training resources. These investigations, totaling over 150 words, will contribute to a deeper understanding of how IT governance can empower SMEs to navigate the complexities of digital transformation and achieve sustainable growth.

  1. COBIT 2019 INFORMATION SECURITY FOCUS AREA IMPLEMENTATION FOR REINSURCO DIGITAL TRANSFORMATION | Viamianni... ejournal.unkhair.ac.id/index.php/jiko/article/view/6366COBIT 2019 INFORMATION SECURITY FOCUS AREA IMPLEMENTATION FOR REINSURCO DIGITAL TRANSFORMATION Viamianni ejournal unkhair ac index php jiko article view 6366
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