<![CDATA[The Financial Information System (FIS) plays an important role in managing financial data and supporting decision-making within organizations. This study aims to evaluate the governance of FIS at Universitas Advent Indonesia (UNAI). The assessment was conducted using the COBIT 2019 framework in the MEA01 area (Managed Performance and Conformance Monitoring). Questionnaires were distributed to 8 staff members working in UNAI’s finance department. The collected data were analyzed by calculating the capability level and performing a gap analysis. The results show that the governance of UNAI’s FIS is at level 3 (Established). This indicates that performance monitoring and evaluation processes are carried out regularly and are well-documented. Two practices, namely MEA01.03 and MEA01.04, reached the Fully Achieved category. Three other practices, MEA01.01, MEA01.02, and MEA01.05, were categorized as Largely Achieved. However, shortcomings remain in setting performance targets and implementing corrective actions. Recommendations for improvement include strengthening the monitoring system, regularly updating performance targets, and enhancing corrective measures to ensure better FIS governance in the future.]]>
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