Assessment of Sales Cycle Accounting Information System Using COBIT 5 at “Masakan Padang Simpang Pondok”

Theresia Erin Tandun; Sylvia Fettry Elvira Maratno

doi:10.55927/ajabm.v4i4.519

Authors

Theresia Erin Tandun Universitas Katolik Parahyangan
Sylvia Fettry Elvira Maratno Universitas Katolik Parahyangan

DOI:

https://doi.org/10.55927/ajabm.v4i4.519

Keywords:

Accounting Information System, COBIT 5, MSME, Sales Cycle

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy but often face challenges in implementing effective internal controls and accounting information systems (AIS). This study aims to assess the capability level of AIS internal control in the sales cycle of “Masakan Padang Simpang Pondok” using the COBIT 5 Capability Model, which is rarely applied in micro-business contexts. Data were collected through interviews, direct observation, and supporting documentation, with capability levels assessed across seven domains (DSS01, DSS03, DSS06, MEA01, MEA02, APO10, and APO12). Results show most processes remain at Level 0–2, with only APO10 reaching Level 2, highlighting weak standardization, risk management, and documentation. The findings suggest structured SOPs and performance evaluations are critical for improving AIS effectiveness.

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