Leveraging COBIT 2019 to Measure the Accounting Software Implementation in High Schools for Better Transparency

Abstract

Technology is a tool that is always used in every human life today. Technology cannot just be used; technology must also be studied to find out whether it has played a good role or not. The research was conducted on business processes in secondary schools where the importance of technology is often underestimated, even though technology in schools also has an important role. In particular, technology analysis in the world of education will usually analyze applications or facilities related to the learning process. The aim of this research is to analyze accounting applications that help business processes in running school continuity, which is ultimately important for business continuity. implementation of accounting applications will help schools determine the increased level of capability and transparency. The analysis was carried out using the COBIT 2019 framework, where this framework has been updated with additional design factor analysis so that the audit will be carried out based on school priorities, focus, and strategy. In this research, data collection was carried out by means of observation and interviews with foundation administrators and school directors who had power in the school and had previously given research permission to the school concerned. The results obtained are a low level of ability with a high expected level of ability, namely at level 5, based on the design factors that have been carried out. Several recommendations are provided to help secondary schools achieve expected levels in each domain.