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All Journal Jurnal Tata Kelola dan Kerangka Kerja Teknologi Informasi Golden Ratio of Taxation Studies
Indriyani, I.
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Computer Science & IT Economics, Econometrics & Finance

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Tata Kelola Analisis Tingkat Kepuasan Mahasiswa Terhadap Tata Kelola E-learning Menggunakan Framework COBIT 5 Pada ITB Stikom Bali Saragih, Hairunnisa; Indriyani, I.
Jurnal Tata Kelola dan Kerangka Kerja Teknologi Informasi Vol. 10 No. 2 (2024): Desember 2024
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jtk3ti.v10i2.14797

Abstract

using the COBIT 5.0 framework. E-learning is an innovation in education that utilizes information technology to support the teaching and learning process flexibly. However, the success of its implementation is highly dependent on the level of user satisfaction, especially students. This research uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to 40 active students who have used the e-learning system for at least one semester. The results showed that the majority of students gave a positive assessment of e-learning services, especially in the Monitor, Evaluate, and Assess (MEA) domain. Nevertheless, there are some aspects that need to be improved, such as performance feedback and technical support, to enhance students' learning experience. This research is expected to contribute to the development of better e-learning governance in educational institutions. Keywords – Framework COBIT 5; E-Learning; Student Satisfaction.
Penerapan Framework COBIT untuk Meningkatkan Penataan dan Pengelolaan Perjalanan Dinas Pegawai di Dinas Komunikasi, Informatika dan Statistik Provinsi Bali Sanjaya, Ngurah Bagus; Indriyani, I.
Jurnal Tata Kelola dan Kerangka Kerja Teknologi Informasi Vol. 10 No. 2 (2024): Desember 2024
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jtk3ti.v10i2.15023

Abstract

The Department of Communication, Informatics, and Statistics of Bali Province is responsible for assisting the Governor in managing governmental affairs in communication, informatics, statistics, and cryptography, as regulated by Bali Province Governor Regulation Number 71 of 2022. This study aims to monitor official trips of employees at Diskominfos Bali Province using the COBIT framework. The research employs a qualitative approach, with employees of Diskominfos as the research subjects. Data collection methods include interviews, questionnaires, documentation, and observation. Data analysis is conducted using content analysis techniques to evaluate the effectiveness and efficiency of official travel governance. The study concludes that good governance practices based on COBIT strengthen the organization ability to face challenges and support the achievement if its vision and mission.
Analisis Penerapan IT Governance Berbasis Cobit 5 Untuk Peningkatan Kualitas Pelayanan Publik Di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Klungkung Mahayani, Putu Ayu Chris; Indriyani, I.
Jurnal Tata Kelola dan Kerangka Kerja Teknologi Informasi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jtk3ti.v11i1.15201

Abstract

Perkembangan Teknologi Informasi sebagai alat strategis, penting digunakan untuk memaksimalkanpotensi perusahaan dalam meningkatkan sumber daya dan sasaran strategi. Dalam lingkungan bisnis saat inidengan segala kompleksitasnya, sangat diperlukan respon cepat dan globalisasi disemua bidang agar biaya untukorganisasi atau perusahaan dapat turun signifikan untuk tetap bisa bersaing memenuhi inisiatif dan tantanganbisnis, dengan tetap memperhatikan bagaimana mengatasi risiko. Pelayanan publik sebagai sebuah proses bisnisyang melibatkan warga negara memiliki kompleksitas yang tinggi sehingga kebutuhan pemanfaatan teknologiinformasi menjadi sebuah kebutuhan yang tidak terelakan. Penerapan tata kelola sistem dan teknologi informasidalam pelayanan publik menjadi sebuah konsep yang mutlak diimplementasikan untuk peningkatan produktivitas,efektivitas, dan efiensi. Produktivitas, efektivitas pelayanan pelanggan mengacu pada tercapainya kepuasanpelanggan. Acuan kepuasan pelanggan dalam konteks pelayanan publik nampak dari respon warga negara yangcepat dalam kinerja yang dilakukan pemerintah saat dilakukan pelayanan. Fokus utama yang harus dicapaipemerintah yaitu kemakmuran, profitability, dan good governance. Kendala dalam implementasi IT Governancedalam pelayanan publik adalah pengaruh sosial, politik, dan ekonomi, serta konsep kolaborasi antar organisasi.
Do Governance and Sustainable Finance Affect Sustainability Disclosure? Evidence from Islamic Banks Setyawan, Wahyu; Indriyani, I.; Asmar, Firli
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2191

Abstract

This study analyzes the influence of Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure of Islamic banks in Southeast Asia and the Gulf Cooperation Council region. Using panel data from 20 Islamic banks across both regions over the 2017–2023 period, a fixed effects regression model selected through Chow and Hausman tests was employed. The findings reveal that both Good Corporate Governance and Sustainability Financial have a positive and significant effect on Sustainability Reporting Disclosure. Good Corporate Governance emerges as a stronger driver of sustainability disclosure, indicating that banks with better governance structures are more transparent in reporting their sustainability practices. Sustainability Financial also contributes positively, though its effect is more modest, suggesting that financially sustainable banks tend to disclose more, but governance plays a more critical role in ensuring accountability. The study is limited to 20 banks over seven years with an R squared of 31.2%, indicating that other variables influence sustainability disclosure; future research should expand the sample, include additional control variables, and employ dynamic models. For practical implications, Islamic bank management should strengthen governance structures to enhance transparency and stakeholder trust, while regulators should implement policies that reinforce corporate governance frameworks, including the effectiveness of Sharia Supervisory Boards. From a social perspective, strong governance and financial sustainability contribute to greater transparency, which builds public trust and reinforces the legitimacy of Islamic banks as institutions committed to accountability and ethical operations. The originality of this study lies in simultaneously examining the direct effects of both Good Corporate Governance and Sustainability Financial on Sustainability Reporting Disclosure within a single analytical model and providing a comparative analysis across Islamic banks in Southeast Asia and the GCC region, offering empirical evidence that both governance and financial sustainability matter for sustainability disclosure.
Co-Authors Asmar, Firli Mahayani, Putu Ayu Chris Sanjaya, Ngurah Bagus Saragih, Hairunnisa Wahyu Setyawan