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Evaluasi Pengendalian Internal pada Rekam Medis Elektronik Rumah Sakit Hermina Pasteur menggunakan COSO Internal Control Integrated Framework dan COBIT 2019 Maturity Model Gwendry Ramadhany; Amelia Setiawan; Miriam Renee Maengkom
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1818

Abstract

The growing reliance on Electronic Health Records (EHR) in Indonesian hospitals raises concerns over data security, especially after recent national incidents highlighting vulnerabilities in public information systems. Hermina Pasteur Hospital, as part of a digitally integrated hospital network, must ensure that its internal controls adequately protect patient data and support reliable service delivery. This study aims to evaluate the effectiveness of internal controls governing the hospital’s EHR using the COSO Internal Control Integrated Framework and the COBIT 2019 Maturity Model. A sequential explanatory mixed-methods design was applied, combining quantitative assessments through a COSO-based questionnaire with qualitative insights from observations and interviews with key personnel. The integration of both approaches allowed for a more grounded interpretation of control practices and their implementation. The findings show that the hospital’s EHR controls are at the “Managed” maturity level, where several procedures are in place but not yet fully standardized or consistently documented. Strengths were observed in risk assessment, whereas weaknesses appeared mainly in control activities and accountability practices. These results indicate that improvements in control environment, documentation practices, and monitoring mechanisms are necessary to strengthen the overall reliability of EHR governance.
Co-Authors Agus Hasan P.A Aldifayan, Nisrina Andrew Christian Sudjono Andrew Christian Sudjono Andriana, Gisella Angelina Cindy Setiawan Anjarany, Shabrina Antonius Bimo Rentor Binekas, Bani Budiana Gomulia Calista, Nissa Chatherine Melinda Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Djadjadikerta, Hamfri Faninda, Sandra Fanji Farman Fannyra Lianty Fernando Mulia Fransisca Elza Gisella Andriana Glorie Fajar Paularine Gunawan, Agnes Regina Gustantio, Esther Rendy Gwendry Ramadhany Haki, Billy Adriyadi Halim, Fidelia Vanessa Hamfri Djajadikerta Hamfri Djajadikerta Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Ina Nusuki Intan, Angela Irfan Haryanto Irma Suryani Iskandar, Sesilia Abigail Ivana Melinda Jeremy Evan Yusuf Joseph Ferigandhi Bede Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Kenisha Arvianetta Sutantio Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lidwina Andrea Gunarso Lilian Danil Lusanjaya, Gery Lusia Victolia Maengkom, Miriam Renee Magnaz Lestira Oktaroza Maratno, Sylvia Fettry Elvira Marcella Virginia, Agnes Michael Michael Miriam Renee Maengkom Monica, Cassia Muhammad Rizal Satria Muliawati Muliawati Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Nurwijayanti Patrick Pebrian Pratama Phanduwinata, Catherine Puji Astuti Rahayu Rahman, Erpi Registiany, Via Retno L. Adriani Ria Satyarini Rizki Indrawan Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Setiawan, Stanley Sudjono, Andrew Christian Susilo, Agustinus Sylvia Fettry E.M Sylvia Fettry Elvira Maratno Tanaya, Alicia Valerie Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Yane Devi Anna Yeremias Budi Irawan Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta