EVALUASI SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PERSEDIAAN PADA INSTALASI FARMASI RUMAH SAKIT THT BEDAH PROF.NIZAR
Bramestyo Haryputra Binus University, Jakarta, Indonesia, 11480
Abstrak Tujuan penelitian ialah untuk mengevaluasi dan menganalisis proses bisnis dalam sistem informasi akuntansi pembelian dan persediaan barang yang diterapkan dalam rumah sakit apakah telah sesuai dengan yang diharapkan oleh rumah sakit, mengetahui apakah sistem informasi akuntansi pembelian dan persediaan barang telah terintegrasi dengan baik, dan memberikan rekomendasi dan saran yang dapat digunakan untuk memperbaiki kelemahan-kelemahan yang ada pada sistem agar aset dalam rumah sakit dapat terlindungi dengan baik. Metodologi penelitian yang digunakan yaitu studi kepustakaan, metode penelitian lapangan: wawancara, observasi, checklist, dan studi dokumentasi (review documentation) lalu metode analisis data. Hasil yang ingin dicapai pada penelitian ini adalah berupa analisa data yang disajikan dalam bentuk temuan masalah, dampak serta rekomendasi sebagai tindakan perbaikan. Dapat ditarik kesimpulan, bahwa dari hasil penelitian ini rumah sakit tht bedah Prof.Nizar memiliki pengendalian sistem informasi yang memadai namun terdapat beberapa kelemahan yang perlu diperbaiki guna meningkatkan proses pengendalian ke arah yang lebih baik lagi. Kata kunci : evaluasi, sistem informasi, pembelian persediaan
1. Pendahuluan Dunia bisnis sekarang ini berkembang semakin pesat dan cepat seiring dengan perkembangan teknologi, peralatan teknologi sebagai sarana penunjang bisnis terasa semakin penting peran serta manfaatnya. Dalam proses bisnis dibutuhkan sistem pengolahan informasi yang baik agar keputusan yang diambil merupakan keputusan yang tepat. Dengan meningkatnya kompleksitas pasar, model peramalan permintaan tradisional statistik, berdasarkan deret waktu, tidak lagi memenuhi kebutuhan yang dikenakan pada mereka dengan rantai pasokan yang lebih kompetitif mengenai tingkat yang memadai mereka persediaan dan interupsi. Untuk mengolah informasi dengan baik maka dibutuhkanlah evaluasi terhadap sistem informasi yang ada, karena Teknologi Informasi mempunyai resiko yang sangat besar
terhadap
ancaman-ancaman
dari
luar
jika
tidak
dikelola
dan
diimplementasikan dengan baik. Menurut Paryanti dalam jurnalnya yang
berjudul “ Keamanan Sistem Informasi,2008” mengatakan bahwa “ Ada banyak cara mengamankan data informasi pada sebuah sistem. Pada umumnya pengamanan data dapat dikategorikan menjadi dua jenis yaitu: pencegahan presentif dan pengobatan atau recovery. Pencegahan dilakukan supaya tidak rusak, hilang, dan dicuri, sementara pengobatan dilakukan apabila data sudah terkena virus, sistem terkena worm, dan lubang keamanan sudah diexploitas. “ Oleh karena itu dibutuhkan pengawasan serta pengevaluasian agar sistem informasi yang dipakai oleh perusahaan dapat berjalan sesuai dengan tujuan perusahaan. Untuk mencapai visi dari rumah sakit THT Bedah Prof. Nizar yang bertujuan memberikan pelayanan kesehatan kepada masyarakat. Kegiatan utama rumah sakit tersebut adalah menyediakan fasilitas pengobatan yang baik dan menyediakan obat dengan kualitas yang bermutu. Karena pentingnya ketersediaan obat untuk masyarakat, maka pengelolaan inventori yang terkait dengan bagian pembelian menjadi aspek-aspek penting yang perlu mendapatkan porsi khusus dalam pengelolaannya.
Oleh sebab itu, sistem persediaan menjadi sangat penting karena umumnya persediaan merupakan komponen aktiva lancar yang jumlahnya cukup material dan merupakan objek manipulasi serta tempat terjadinya kesalahan – kesalahan besar. Sedangkan kegiatan pembelian berpengaruh dengan aliran keluarnya kas dalam perusahaan.
2. Metodologi Metodologi penelitian yang digunakan dalam penyusunan skripsi ini, sebagai berikut: 1. Studi Kepustakaan
Metode pengumpulan data yang diperoleh dari sumber – sumber kepustakaan dengan membaca dan mempelajari buku – buku, E-Thesis, dan sumber – sumber data lainnya yang berhubungan dengan pengevaluasian yang dilakukan. 2. Studi Lapangan Metode pengumpulan data yang diperoleh dengan melakukan survey secara langsung ke perusahaan yang dituju dengan menggunakan 3 (tiga) metode yaitu:
a. Wawancara (Interview) Metode pengumpulan data dengan cara melakukan tanya-jawab secara langsung dengan pihak – pihak yang bersangkutan dalam perusahaan untuk memperoleh informasi yang berkaitan. b. Pengamatan (Observation) Metode pengumpulan data dengan cara meninjau langsung obyek penelitian dan mempelajari catatan atau dokumen yang diberikan perusahaan kepada penulis untuk dapat memperoleh data yang akurat dan terpercaya. c. Daftar Pertanyaan (Checklist) Metode pengumpulan data dengan cara memberikan daftar pertanyaan kepada perusahaan untuk mengevaluasi sistem informasi persediaan pada perusahaan.
2.1 Ruang Lingkup Ruang lingkup penelitian dalam evaluasi sistem informasi Rumah Sakit Bedah &THT Prof Nizar yaitu :
1. Dimulai dari kondisi pengecekan persediaan barang pada setiap harinya apabila telah mencapai jumlah tertentu, maka diperlukan proses pembelian barang hingga barang tiba di gudang persediaan/inventory (barang masuk), dan barang kemudian dipindahkan dari gudang persediaan/inventory (barang keluar) untuk proses penjualan. 2. Evaluasi akan dilakukan dengan mengaudit sistem informasi persediaan barang pada Instalasi Farmasi Rumah Sakit THT Bedah Prof.Nizar menggunakan metode around the computer. Dengan ruang lingkup yang terdiri dari : 1. Pengendalian Umum (General Control), yang membahas tentang Pengendalian Manajemen Keamanan (security management control) dan Pengendalian Manajemen Operasional (operational management control). Pengendalian Aplikasi (Application Control) yang membahas tentang Pengendalian Batasan (boundary control), Pengendalian Masukan (input control), dan Pengendalian Keluaran (output control).
2.2 Profil Rumah Sakit RS THT Bedah Prof. Nizar dikembangkan dari sebuah tempat praktek pribadi alm.Profesor Nizar SpTHT sejak tahun 1954. Pada tahun 1977 keluarga alm sepakat melanjutkan kegiatan pelayanan kegiatan yang didasari oleh upaya pelayanan kesehatan khusus secara profesional untuk seluruh lapisan masyarakat dan kemudian membentuk Yayasan Prof. Nizar dan mengembangkan tempat dan tahun 1987 menjadi Rumah Sakit
Khusus THT. Pada tahun 2005 RS pelayanan kesehatan diperluas menjadi Rumah Sakit THT Bedah Prof.Nizar. Adapun sampai saat ini, bersama tenaga medis yang setujuan, mutu pelayanan rumah sakit tetap ditingkatkan sesuai dengan perkembangan ilmu pengetahuan dan teknologi kedokteran berlandaskan etika, profesionalitas yang bertanggung jawab. Adapun standar pelayanan Rumah Sakit telah terakreditasi oleh Kementerian Kesehatan Republik Indonesia. Rumah sakit telah melayani pasien baik penduduk Jakarta, Bogor, Depok, Bekasi dan juga dari Sumatera, Kalimantan sampai Irian.
2.3 Evaluasi . Temuan: Belum adanya smoke detector dalam Rumah Sakit. Rekomendasi: Rumah sakit sebaiknya memasang smoke detector sebagai alat pendeteksi asap, agar dapat mendeteksi kebakaran skala besar dengan cepat, sehingga dampak yang terjadi dapat dihindarkan dan menjadikan aset-aset, data, informasi, dokumen serta peralatan komputer dan sistem aplikasi dapat diselamatkan. 2. Temuan: Belum adanya hydrant air dalam Rumah Sakit. Rekomendasi: Rumah Sakit menyediakan hydrant air, sehingga saat terjadi bencana kebakaran, Rumah Sakit dapat mengatasinya secepat mungkin sebelum
terjadi kebakaran besar yang tidak dapat diatasi, sehingga mengurangi persentasi kerugian akibat kehilangan aset yang dimiliki Rumah Sakit. 1. Temuan: Karyawan diperbolehkan membawa makanan dan minuman didekat peralatan komputer. Rekomendasi: Dibuatnya aturan khusus Rumah Sakit yang tidak memperbolehkan karyawan membawa minuman dan makanan didalam area komputer. 4. Temuan: Tidak adanya peraturan yang mewajibkan tamu menggunakan kartu identitas pengenal yang jelas. Rekomendasi: Rumah sakit sebaiknya memberikan identitas khusus untuk setiap tamu yang datang, agar pihak rumah sakit mengetahui bahwa mereka adalah tamu, sehingga akan dibatasi penggunaan aksesnya. 2. Temuan: Rumah Sakit tidak memasang kamera pengawas. Rekomendasi: Rumah Sakit memasang kamera pengawas didalam area penyimpanan aset-aset Rumah Sakit.
1. Temuan: Login akses seperti Username dan Password tidak di-encryption. Rekomendasi: Pembuatan Username dan Password diharuskan memakai kombinasi antara huruf dan angka sehingga dapat membuat informasi lebih aman. 2. Temuan: Tidak adanya batasan-batasan kewenangan user dalam mengakses aplikasi. Rekomendasi: Sebaiknya setiap user Rumah Sakit diberikan Username dan Password untuk bisa mengakses informasi-informasi sesuai dengan bagiannya. 1.
Temuan:
Tidak adanya batas maksimal ukuran field pada login akses. Rekomendasi: Sebaiknya pihak Rumah Sakit memberikan notifikasi pada field login atau akses yang berfungsi untuk memberitahukan bahwa data yang dimasukan lebih atau tidak lengkap.
2. Temuan: Sistem Aplikasi tidak dilengkapi dengan pembatasan sistem umur password. Rekomendasi:
Sebaiknya dibuat prosedur pengingat
setiap awal bulan agar user
mengubah password secara berkala. Sehingga pengubahan password secara berkala dapat mengurangi tingkat risiko pengaksesan ilegal dalam jangka waktu panjang. Setidaknya, sekalipun password telah diketahui pihak lain, hal itu tidak akan berlangsung lama jika dilakukan perubahan password secara berkala 3.
Temuan: Tidak terdapat pembatasan dalam proses peng-input-an login akses dan beberapa kali batas salah peng-input-an login. Rekomendasi: Dibuat program validasi password dengan batas maksimal sebanyak 3 kali. Apabila sampai 3 kali user masih salah memasukkan password, hak akses pihak tersebut akan diblokir secara otomatis oleh sistem. Dan untuk mengaktifkan kembali Username dan password tersebut, user yang bersangkutan harus menghubungi Direktur Administrasi & Keuangan agar Username dan password dapat digunakan kembali.
3. Kesimpulan Evaluasi yang telah dilakukan terhadap sistem informasi akuntansi pembelian dan persediaan barang pada Rumah Sakit THT Bedah Prof.Nizar dengan menggunakan metodologi penelitian studi kepustakaan, metode penelitian lapangan (wawancara, pengamatan, check-list, studi dokumentasi), dan metode analisis data serta menggunakan metode audit around the computer. Berdasarkan evaluasi tersebut, maka disimpulkan bahwa :
1.
Security management control rumah sakit secara keseluruhan
berjalan
dengan kurang baik, karena rumah sakit tidak memiliki smoke detector, hydrant air, kamera pengawas serta rumah sakit juga tidak memberikan identifikasi jelas dalam bentuk badge kepada pihak luar yang masuk kedalam rumah sakit dan karyawan pun diperbolehkan membawa makanan dan minuman di dekat peralatan komputer. 2.
Operational management control perusahaan secara keseluruhan sudah berjalan dengan baik.
3.
Boundary control yang diterapkan pada rumah sakit secara keseluruhan berjalan kurang baik, karena rumah sakit tidak melakukan encryption pada username dan password, tidak adanya batasan-batasan terhadap kewenangan pengguna dalam mengakses aplikasi, tidak adanya pembatasan sistem umur password dan juga tidak adanya pembatasan peng-input-an login akses,
4.
Input control yang diterapkan pada perusahaan secara keseluruhan sudah cukup baik, namun terdapat beberapa kekurangan seperti tidak adanya fasilitas penanganan kesalahan (menu help), sistem aplikasi juga tidak memberikan fungsi peringatan apabila data belum di back up ketika ingin melanjutkan proses berikutnya serta tidak adanya perubahan warna pada interface jika terjadi kesalahan peng-input-an data. Output control yang diterapkan pada rumah sakit secara keseluruhan sudah cukup baik, namun ada beberapa kekurangan seperti tidak adanya contact person pada laporan dan tidak adanya end of page pada pelaporan yang dihasilkan lebih dari satu halaman.
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Alifa.
(2011).
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Yang
Baik.
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Arinda.
et.al.
(2011).
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EFFECTIVENESS EVALUATION OF THE INFORMATION SYSTEM INVENTORY AT PT. DUTA KREASI BERSAMA REALTINDO Muhamad Alfian Binus University, Jakarta, Indonesia, 11480
Monthy Binus University, Jakarta, Indonesia, 11480
And
Andreas Imanuel Binus University, Jakarta, DKI Jakarta, 11480, Indonesia
Abstract The purpose of this study was to evaluate the effectiveness of the inventory information system implemented by the company, make recommendations to the company's results are found, giving an overview of the company on a system that is running the company. Research methods used are literature studies, field studies: interviews, observation, checklists. The framework used the COBIT 4.1. The results achieved in that state of maturity based on the company's maturity level calculation lies in the figures for the Plan and Organized 2.677, 2.843 rate for Acquire and Implement, the rate of 2.65 for the Delivery and Support, and 3.007 points for the Monitoring and Evaluate. Thus, the median total of the four domains based on the calculation of maturity level, the company stands at 2.7942 or 3.00 which at the level of Process Defined. Conclusions from the study were PT. Duta Kreasi Bersama Realtindo have a pretty good system of information but there are some weaknesses that need to be improved in order to improve the quality of better information systems. Keywords : Evaluation, Effectiveness, System, Information, Inventory, COBIT 4.1, Maturity Level
1. Introduction As the times, the need for information technology becomes a very important need for human civilization. Development of information technology led to significant changes in various fields such as business environment and the business sector as an example. Broadly speaking, many companies are now applying information technology in business processes. Implementation was carried out on the grounds that the business sector in the era of globalization is very responsive, dynamic, and competitive. With the development of information technology, companies can increase profits and market share to compete with others and be able
to cope with various problems in the business process is executed. Thus, technological developments have become aspects of life in a business environment or in a company in running its business processes. Some of the objectives of the company relies heavily on the application of information systems and information technology. The availability of specific information, fast, precise, accurate, and reliable is very important for a company, because it can help management in decision making. Information systems has become one of the high quality factor of a company's success in achieving its goals. Therefore companies need to evaluate the performance of information systems and their utilization, in order to achieve competitive business goals. Evaluation of information systems conducted to measure the effectiveness of information systems within an enterprise to achieve business objectives and resource usage. One area of information systems play an important role in the passage of a company's business processes is a system of inventory information. Inventory for the company is one of the main assets. Procurement of supplies requires a more complex approach. Therefore, the management company must ensure the supply of information systems can run well. PT. Duta Kreasi Bersama Realtindo is a company engaged in distribution of granite. PT. Duta Kreasi Bersama Realtindo is also one of the major trading companies in Indonesia which has implemented a computerized system in carrying out its business processes. One of the computerized system is a system inventory information. However, the application of information systems inventory in a company often does not go according to the needs that resulted in the emergence of problems such as the amount of inventory the company diversified its kind, while the time and resources are limited, so the company's troubled operations and pose a risk. As a result of these problems are not stock items are available when there are reservations. Every company must consider the amount of inventory to meet customer needs. Therefore, evaluation of each company is required to determine the
effectiveness of information systems that are running. The evaluation was performed by the method of COBIT is a framework or guidelines for information technology management practice standards to help improve management and shrink the value of information technology risk. Based on the background which is written, then writing the thesis takes the title "Effectiveness Evaluation Of The Information System Inventory At PT. Duta Kreasi Bersama Realtindo." The results of this study is expected to be the input for the company in improving its business processes.
2. Methodology The research methodology used in the preparation of this thesis, as follows: 1. Library studies Methods of collecting data from the sources of literature by reading and studying books, E-Thesis, and other data sources related to the evaluation performed. 2. Field Study Methods of collecting data obtained by surveys directly to the intended company by using the 3 (three) methods: a. Interview Methods of data collection by way of question and answer directly to the parties concerned in the company to obtain related information. b. Observation Methods of data collection by reviewing the direct object of research and study the records or documents provided to the author's company to be able to obtain accurate and reliable data. c. Checklist
Methods of data collection by providing a list of questions to the company to evaluate the company's inventory of information systems.
2.1. Scope 1. Evaluation was conducted on the system inventory in PT. Duta Kreasi Bersama Realtindo, which includes: a. Data security b. Information system planning c. Information system procedure d. System management e. IT organizational structure f. Human resources mangement g. IT investment planning h. Applications that used 2. Evaluation conducted by using COBIT 4.1 that focused on the domain functions such as : a. Planning and Organization b. Acquisition and Implementation c. Delivery and Support d. Monitor and Evaluate
2.2. Company Profile PT. Duta Kreasi Bersama Realtindo is a limited liability company diversified trading company established since 2000 which is a privately owned company that distributes granite from supplier to customer. PT. Duta Kreasi Bersama Realtindo provide granite products are available in several sizes, with good quality and sized thick with affordable price. Granite models that we use the model with the latest innovations that have good quality products for every item that comes into our company through the process and strict control to maintain consumer confidence. PT. Duta Kreasi Bersama Realtindo do already implemented a computerized system in carrying out its business processes. One of the computerized system is a system where the inventory information system has an important role in the company. The Company has a system for information systems inventory application named DKBR GO.
2.3. Evaluation The purpose of the evaluation of the effectiveness of information systems inventory in PT. Duta Kreasi Bersama Realtindo using DKBRGO application are as follows: 1. Evaluate the effectiveness of information systems implemented by the company's inventory. 2. Provide recommendations to the company's results. 3. To provide an overview of the company on a system that is running the company. Here are the results of the evaluation of the effectiveness of information systems inventory in PT. Duta Kreasi Bersama Realtindo performed using with COBIT 4.1 framework to include Audit Checklist and Maturity Level measurement, giving rise to several findings, namely: 1. Maturity level measurement
a. Maturity Level Planning and Organization measurement No. 1.
Type PO1
2.
PO2
3.
PO3
4.
PO4
5.
PO5
6.
PO6
7.
PO7
8.
PO9
Perhitungan 5+4+4+3+3+4 ∑ Pertanyaan = 6 3+3+4+0 ∑ Pertanyaan = 4 3+4+4+3+2 ∑ Pertanyaan = 5 3+3+3+2+1+2+3+3+3+3+2+1+3+4+4 ∑ Pertanyaan = 15 3+3+1+1+1 ∑ Pertanyaan = 5 3+3+2+ 3+3 ∑ Pertanyaan = 5 0+1+2+3+3+3+3+2 ∑ Pertanyaan = 8 2+3+2+2+3+3 ∑ Pertanyaan = 6
TOTAL MEDIAN DOMAIN
21,42 / 8
Hasil 3,83 2,5 3,2 2,67 1,8 2,8 2,125 2,5 21,42 2,677
b. Maturity Level Acquisition and Implementation measurement No. 1.
Type AI2
2.
AI3
3.
AI4
4.
AI5
5.
AI6
6.
AI7
TOTAL MEDIAN DOMAIN
Perhitungan 3+4+4+4+3+3+4+3+3+4 ∑ Pertanyaan = 10 3+3+3+2 ∑ Pertanyaan = 4 1+2+3+4 ∑ Pertanyaan = 4 3+2+2+2 ∑ Pertanyaan = 4 3+3+3+4+3 ∑ Pertanyaan = 5 4+3+2+2+2+3+3+2+2 ∑ Pertanyaan = 9 17,06 / 6
Hasil 3,8 2,75 2,5 2,25 3,2 2,56 17,06 2,843
c. Maturity Level Delivery and Support measurement No. 1.
Type DS3
2.
DS4
Perhitungan 3+3+3+2+3 ∑ Pertanyaan = 5 3+3+3+4+3+3+3+2+1+2
Hasil 2,8 2,7
3.
DS5
4.
DS7
5.
DS9
6.
DS10
7.
DS11
8.
DS12
9.
DS13
TOTAL MEDIAN DOMAIN
∑ Pertanyaan = 10 3+3+3+3+1+4+3+2+3+3+4 ∑ Pertanyaan = 11 2+2 +2 ∑ Pertanyaan = 3 2+2+2 ∑ Pertanyaan = 3 4+3+3+3 ∑ Pertanyaan = 4 3+3+4+2+3+3 ∑ Pertanyaan = 6 2+2+4+2+2 ∑ Pertanyaan = 5 2+3+2+4+3 ∑ Pertanyaan = 5 23,85 / 9
2,9 2 2 3,25 3 2,4 2,8 23,85 2,65
d. Maturity Level Monitoring and Evaluate measurement No.
Type
Perhitungan
Hasil
1.
ME1
3+4+3+3+3+4
3,3
∑ Pertanyaan = 6 2.
ME2
3+3+3+4+3+3+3
3,14
∑ Pertanyaan = 7 3.
ME4
3+2+3+4+2+2+2
2,58
∑ Pertanyaan =7 TOTAL
9,02
MEDIAN DOMAIN
9,02 / 3
Maturity Level Measurement results of the four domains : No. Tipe 1. PO 2. AI 3. DS 4. ME TOTAL TOTAL MEDIAN 2. Evaluation result
Rata – Rata domain 2,677 2,843 2,65 3,007 11,177 2,7942
3,007
a. Planning and Organization The findings: The Company has implemented the IT strategic planning in information systems inventory quite well and have been able to define the architecture model and divides the data into multiple classification levels and have been able to set a steps in terms of treatment and monitoring in the planning for the risk. The Company has been able to manage the determination of the direction of technology on inventory information system well enough, to define the processes, organization, and relationships in the IT inventory information system quite well and have put a priority on the IT budget and already have a framework of financial
management
information
system
for
inventory
investment. The Company has been able to provide training, set the settings of individual processes in the company, and conduct background checks and conduct performance evaluations of employees as well. But the company has not implemented integrity management to ensure data integrity in the system inventory information. The Company has not given constraint functions and do not have any written procedures on the functions related to the inventory of information systems in general. The company does not have comprehensive written procedures and clear, yet have a standard IT staff in the admissions process, do not have budget schemes, management costs, and benefits arrangements on IT investments, not made in a risk assessment approach, not to identify any events that may cause risks and do not identify any incidents that may pose risks to process incoming goods and outgoing goods in the inventory of information systems. Companies also do not have the organizational structure of the IT department, not to do the filtering in the acceptance of IT staff, not to test the competence
of the individual their IT staff, and have not been able to provide back-up if there is a change or removal work. Recommendation : Companies need to create a Standard Operating Procedures relating to the use of the system for inventory management information system so that the data contained in the system is well integrated. Companies also need to make a guide or instructions relating to the architecture of information systems technology in the company's stock to more targeted so as to avoid errors in the understanding of information systems inventory. Companies need to establish standardized written procedures commonly associated function of the separation of the inventory information system and the division of roles, responsibilities, and employees and each division of work associated with the function of each part of the inventory information system. Companies also need to create a scheme of income and expenditure budget for the costs associated with IT in the company's well-controlled, easier, and more detailed as well as the need to establish clear policies and procedures related to the benefits of investment inventory and information systems need to build the IT organizational structure to IT performance is more organized and to make the standard criteria for the selection of candidates for IT staff and provide training for IT staff to support the quality of information systems inventory in the company. Companies also need to create a new policy on staff screening and selection of IT and need to develop standard procedures for doing back-up if there is a change or removal work. Companies also need to implement Information Security Management System Standard ISO / IEC 27000ISMS to create a framework for risk management and the need to evaluate the incidence of its business processes in the system inventory
information and documents in accordance with prescribed standards and the need to implement the System Development Life Cycle (SDLC ) and consider the factors that exist so that the risks can be minimized.
b. Acquisition and Implementation The findings : The Company has established written procedures and are implementing maintenance software applications used in the system inventory information as well. Companies can also planning the acquisition, protection, and maintenance of information systems infrastructure inventory pretty well and already have the training materials for the development and maintenance of the system and not using a 3rd party in the management of IT resources. The Company has been able to establish standards and assessment procedures to manage changes to the priorities in the event of damage to the system well and has conducted employee training related to changes in the system and test the plan change in accordance with company standards. However, the company is not planning process and the impact that may occur when there are changes in the system and do not have a procedure for the user in the development and maintenance of applications and has not tested the feasibility of the infrastructure. Recommendation : Companies need to maintain and improve care management software applications based on the system inventory information in a consistent and optimum procedures. Companies also need to conduct testing and maintain the environment by making acquisitions in the corporate governance of IT infrastructure for IT companies to have good governance. Companies also need to
create a Standard Operation Procedures relating to applications development and maintenance instructions for the user to the application well-managed and have set a minimum requirement in terms of obtaining IT resources needed by the company. Companies also need to maintain and improve standards and assessment in managing changes to the inventory information system based on written procedures in a consistent and optimal.
c. Delivery and Support The findings : The company has been able to measure the performance and capacity of information systems inventory in the present and the future and be able to ensure IT services and maintenance on an ongoing basis. The Company has also been able to manage the security of information systems with a fairly good supply and are carrying out search and resolution of classification and management of problems that may arise in a good inventory information system. The Company also has been able to apply the settings, procedures, and management of back-up and restoration of data in information systems with a fairly good supply and have to have procedures in managing the physical environment and have been able to manage employee scheduling, monitoring, and to protection against documents sensitive as well as preventive maintenance on hardware used. But the company has not been able to provide the facilities and site back-up files as well as hardware other than in a corporate environment as well as the company has not tested the system inventory information on an ongoing basis. Companies also do not have the resources to support IT performance and have not been doing surveillance testing and security observation system at regular intervals. The Company also has not implemented a
cryptographic key exchange and protection of data on inventory information system that is sensitive and does not have the identification of training needs for the user for the delivery of training and education is carried out disproportionately to the user to a role to play each. Inventory information system configuration was not well managed. The Company also has not made the elimination of data on systems that do not supply useful information on a regular basis and has not selected a place, spatial, security measurement, and management of physical
facilities.
Recommendation: Companies need to establish minimum requirements for the resources used to support the performance of IT and Business Continuity Planning needs to do to minimize the risks that may occur when the disaster and the threat arises in the company. Companies also need to monitor and review the security system on the system inventory information to be applied and implemented to improve the security of a cryptographic key data on the incoming goods and outgoing goods and needs to make policy on this procedure it is needed in training for the user in detail and provide guidance to the user regarding the roles and responsibilities of each one then needs to be evaluated against the training procedure are made. Companies also need to create a base for system configuration, identify configuration in detail and do maintain a regular basis to the system configuration. Companies also need to maintain and improve the identification of action classification, and tracking and resolution of problems at the company's management based on written procedures in a consistent and optimal. Companies also need to create a database for data storage outside the corporate environment and back-up data regularly in order to be useful for data recovery in case of
physical disaster or in the system at the company. Companies also need to improve and pay attention to physical security by installing CCTV in places that are confidencial and security tools, or other type of security from both internal and external, and made the management of maintenance each month to avoid disasters or threats that are detrimental to the company's assets. Companies also need to make a written procedure regarding the flow of inventory systems and to improve the physical security of the company and avoid the things that are detrimental to the company.
d. Monitoring and Evaluate The findings : The company has been able to monitor, evaluate, monitor, and predict achievement or ability of information systems at the company's inventory and is able to perform recovery actions on the control and evaluation. The Company is also able to form a framework for governance for the delivery of corporate objectives and be able to make arrangements in resource management pretty well. However, the company has not implemented risk management measures on the performance of stocks and corporate information systems have not been able to convey the value of inventory information system will be running against company officials. Recommendation: Companies need to maintain and improve the monitoring, evaluation, monitoring and achievement or ability to estimate the inventory information system and perform recovery actions on the control and evaluation of information systems at the company's inventory. Companies also need to maintain and improve the monitoring and evaluation of internal control exists on the system
inventory information based on written procedures in a consistent and optimal. Companies also need to provide IT management in accordance with the vision and mission, corporate strategy, and can leverage existing IT assets (reuse) to ensure IT assets are written up and not worth nothing.
3. Conclusion Based on the results of the evaluation has been conducted on information systems inventory in PT. Creative Ambassadors Realtindo Together with the research methodology literature study and field research methods (interviews, observations, checklists, documentation studies) and COBIT method, it can be concluded that: 1. The Company has set the IT strategic planning and managing the technology direction setting quite well. However, the company has not implemented written procedures in the application of consistent and optimal data integrity management, preparation of organizational structures, and yet provide functionality limits and do not have any written procedures on the functions related to the inventory of information systems in general in the IT division. 2. Evaluation focused on the company's inventory of information systems that use an application called DKBR GO to support the performance of the company that runs the system with a consistent and optimal. 3. The Company has established written procedures regarding the maintenance of software applications and maintain the infrastructure of information systems as well. However, companies do not have written procedures for the user in the development and maintenance of application software. 4. The Company has been able to establish standards and assessment procedures to manage changes in priorities in the event of damage to the system and are able to manage the security of the system well enough. However, the company is not planning process and the impact that may occur when there are changes in the system.
5. The Company has been able to implement arrangements, procedures, and management of back-up and restoration of data and can measure the ability of a company with pretty good performance. However, the company has not been able to provide the facilities and site back-up files as well as hardware other than in a corporate environment and do not have the resources to support the company's IT performance. 6. The Company has been doing protection of sensitive documents and implement a preventive maintenance and was able to implement IT governance quite well. However, the company has not implemented a cryptographic key and the lack of protection of sensitive data exchange and management of well-managed system configuration. 7. The purpose of the evaluation of the effectiveness of the inventory information system is to measure the effectiveness of the company's inventory of information systems that use GO DKBR applications. 8. Condition of maturity of company based on calculation of maturity level lies in the figures 2.677 for the Plan and Organized, figures 2.843 for Acquire and Implement, figures 2.65 for Delivery and Support, and figures 3.007 for Monitoring and Evaluate. Thus, the median total of the four domains based on the calculation of maturity level, the company stands at 2.7942 or 3.00 which at the level of Process Defined
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