Assessing IT Governance in Digital UMKM Application Projects: A Comparative Study Using the COBIT 2019 Framework

Authors

  • Haikal Nur Rachmanrachim Archaqie Universitas Sains dan Teknologi Komputer, Semarang, Indonesia
  • Putri Pratiwi Universitas Sains dan Teknologi Komputer, Semarang, Indonesia

DOI:

https://doi.org/10.51903/wpt7q648

Keywords:

IT governance, digital MSMEs, COBIT 2019, IT project evaluation, POS application

Abstract

Effective information technology (IT) governance in digital application projects for MSMEs (Micro, Small, and Medium Enterprises) is a crucial factor for sustaining innovation and service quality. This study aims to assess the implementation level of IT governance in three popular digital platforms in Indonesia—Moka POS, Majoo, and iReap POS—using the COBIT 2019 framework as an analytical tool. A descriptive comparative method was employed with a qualitative approach, based on observation of public documentation, system features, and development as well as user support practices. The findings reveal varying levels of IT governance maturity among the platforms. Moka POS demonstrated the highest alignment with strategic planning and system development domains (APO and BAI), while Majoo led in service delivery (DSS domain). iReap POS, by contrast, showed limited application of structured governance principles. This study confirms that COBIT 2019 remains relevant and can be modularly adapted to the MSME context, offering a theoretical contribution in the form of a lightweight evaluation framework for IT governance. The study provides practical recommendations for application developers and stakeholders to improve project documentation, strategic planning, and user service systems. Furthermore, the findings serve as a basis for future research in developing governance evaluation tools tailored for the MSME sector.

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Published

2025-05-25

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Vol. 4 No. 2 (2025): Mei : Jurnal Ilmiah Sistem Informasi

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