Analisis Audit Kinerja Berbasis IT menggunakan Framework COBIT 5: Studi Kasus Efektivitas Penggunaan Aplikasi SISWASKEUDES pada Pelaksanaan Audit Kinerja Pengelolaan Keuangan dan Aset Desa di Inspektorat Kabupaten Sukabumi

Abstract

This study aims to analyze the effectiveness of the utilization of the Village Financial Supervision System (SISWASKEUDES) in supporting the implementation of Performance Audits of Village Financial and Asset Management by the Government Internal Supervisory Apparatus (APIP) at the Sukabumi Regency Inspectorate, viewed through the COBIT 5 framework. This study employed a qualitative descriptive approach. The research data were obtained through questionnaires distributed to 20 APIP personnel who had been involved in Performance Audits of Village Financial and Asset Management using SISWASKEUDES and interviews with three informants who had experience in implementing the application. The questionnaire data were analyzed based on the average scores of seven research aspects, while the interview results were used to deepen the analysis and identify problems encountered in practice. The findings were subsequently analyzed and classified according to the relevant domains of COBIT 5. The results indicate that SISWASKEUDES provides benefits in data provision, audit documentation, time efficiency, and support for the implementation of performance audits. However, its utilization remains partial and has not been optimally integrated into the entire audit cycle. The data collection stage has been supported by the system, whereas the analysis, preparation of audit working papers, and reporting processes are still largely conducted manually. The identified obstacles include limited auditor competencies and training, inconsistent data quality and validity with actual field conditions, application errors and technical limitations, limited audit analysis features, and the continued dominance of manual processes. The findings also indicate that the optimization of SISWASKEUDES is influenced not only by system capabilities but also by users' perceptions, attitudes, readiness, and abilities. Therefore, continuous auditor training, strengthened application-use policies, improved system stability and user-friendliness, development of audit analysis features, strengthened data validation, and integration of SISWASKEUDES into all stages of the performance audit process are required.