Aug 2026· Scientific Journal of Informatics· Vol 13, pp. 607-616· 0 citations
TL;DR
This study proposes an integrated COBIT 2019 and ITIL v4 approach, embedding good governance principles for sustainable service management in Museum Electronic-Based Government System (SPBE) and addressing the gap between governance conditions and public interests.
Abstract
Purpose: Good governance practices in transparency, accountability, responsibility, fairness, and stakeholder participation are core principles that ensure governance mechanisms are not merely procedural, but also creates a sustainable service management environment that aligns governance conditions with public interests.
Methods/Study design/approach: Through the integration of COBIT 2019 and ITIL v4 frameworks, along with structured staff interviews, service performance analysis, and direct operational observations, several important domains emerged, indicating the need for management development.
Result/Findings: The results show that several COBIT 2019 domains, APO07 (Managed Human Resources), DSS01 (Managed Operations), BAI03 (Managed Solutions Identification and Build), EDM02 (Ensured Benefits Delivery), and MEA01 (Managed Performance and Conformance Monitoring) and ITIL v4 domains, Information Security Management, Organizational Change Management & Workforce, Continual Improvement require immediate improvement with the Capability Index scored 46.875% classified as Partially Achieved (15–49%) and classified in Level 2 (Managed Process). COBIT 2019 Design Factors show urgent areas for improvement in DF-4 (IT Related Issues), DF-6 (Compliance Requirements), and DF-7 (Role of IT). Balanced Scorecard (BSC) was also evaluated governance performance from four perspectives, financial, customer, internal process, and learning & growth, scoring 69,4% and classified as moderate. Key Performance Indicator (KPI) recommendations were also proposed, e.g., staff training increasement, operational IT services availability, user-based IT solutions, IT process measurement, security accidents reporting, effective workforce, and user-oriented IT developments.
Novelty/Originality/Value: This study proposes an integrated COBIT 2019 and ITIL v4 approach, embedding good governance principles for sustainable service management in Museum Electronic-Based Government System (SPBE) and addressing the gap between governance conditions and public interests.
The increasing complexity of information technology (IT) systems requires reference frameworks that connect governance, service management, and quality assurance. This scoping review maps 109 core sources published between 1996 and June 2026 to characterize evidence on IT reference frameworks across organizational and sectoral contexts; records from 2026 are treated as partial-year data and are not interpreted as a complete annual trend. The review was structured using the Population–Concept–Context (PCC) framework and reported in alignment with PRISMA-ScR guidance. Peer-reviewed studies and selected grey literature sources were charted to identify research trends, framework families, implementation patterns, integration interfaces, evaluation practices, and evidence gaps. Dominant families included ISO/TQM-oriented quality systems, COBIT and ITIL/IT service management (ITSM), enterprise architecture, sectoral quality assurance, cybersecurity, and emerging AI/data-governance approaches. The findings indicate that integration is concentrated around recurring interfaces among strategic governance, service operation, quality and assurance controls, enterprise architecture, and evidence feedback. However, the mapped evidence remains methodologically uneven: conceptual frameworks, case studies, and reviews dominate, while longitudinal validation and comparable implementation metrics are limited. Emerging AI-related work is treated as an early research direction rather than as mature evidence of effectiveness.
Alejandro Quintero Sánchez, José Ricardo Gómez Rodríguez, Luis Alberto Flores Chaires et al.· Information· 0 citations
A Systematic Literature Review that analyzed 61 primary studies selected from 126 initial records reveals a clear association between cost reduction and increased productivity within the economic dimension; waste reduction reflects progress in the environmental dimension; and the improvement of quality and value delivered to stakeholders aligns with the social dimension.
The growing emphasis on Environmental, Social, and Governance (ESG) performance has encouraged exportoriented Small and Medium Enterprises (SMEs) to strengthen sustainability governance through more comprehensive accounting practices. Nevertheless, many SMEs still face challenges in integrating environmental and social information into their accounting systems, limiting their ability to evaluate sustainability performance and communicate ESG achievements to stakeholders. This international community engagement program was conducted at Nutsafir Cookies SME, Indonesia, to develop and implement an Environmental Management Accounting Information System (EMAIS) that supports ESG practices and sustainable business management. The program employed a participatory community engagement approach consisting of needs assessment, system design, capacity-building workshops, technical training, mentoring, and implementation evaluation. The developed EMAIS integrates financial transactions with environmental and ESG-related information, enabling the systematic recording of environmental costs, monitoring of sustainability indicators, and preparation of sustainability-related information for managerial decision-making. The implementation enhanced participants' competencies in Environmental Management Accounting and ESG practices, improved the quality of environmental information management, and strengthened organizational transparency and accountability. In addition, the integrated accounting information system supported more effective resource management, facilitated sustainability reporting, and reinforced long-term business competitiveness. The program demonstrates that integrating Environmental Management Accounting with digital accounting technologies provides an effective and replicable approach for strengthening ESG implementation and sustainability governance among export-oriented SMEs.
Rini Widianingsih, Siti Maghfiroh, Ayman Khayrullah Prasetyo et al.· The International Conference...· 0 citations
Sustainable infrastructure transformation demands the integration of Environmental, Social, and Governance (ESG) principles into public sector business strategies. The Ministry of Public Works has issued a number of centrally designed policy instruments the Building Management Information System (SIMBG), the Green Building Mandate (BGH), the Domestic Component Level (TKDN) obligations, and State Property grants to local governments but their implementation at the regional level remains uneven. This research questions how governance asymmetry between the central and regional governments affects the adoption of sustainable infrastructure standards, through what mechanisms policy instruments are distorted into administrative compliance, and what kind of governance models can position ministries as strategic orchestrators. The study uses a qualitative plural case study design based on document analysis on secondary sources available to the public, for the period 2021–2025, with four purposively selected policy cases. The evidence relies mainly on regulations, official evaluation results, and the findings of state audit bodies; data are coded deductively using the Technology Organization Environment (TOE) framework and inducively for emerging mechanisms, followed by cross case synthesis. One diagnostic pattern anchored the analysis: The 2024 National SPBE Index reached 3.12 on a scale of 5 and exceeded the medium term target, while only 48 of the 615 agencies evaluated achieved the highest predicate, an aggregate achievement that conceals a highly uneven distribution. In all four cases, the instrument establishes compliance thresholds that can be administratively verifiable but independent of substantive outputs. The resulting pattern is interpreted as means ends decoupling, with a self reinforcing form called a compliance trap, understood not as a new concept, but as a domain specific manifestation of isomorphic mimicry in ESG policy. The article proposes a tiered governance model equipped with tiering indicators, the role of actors, two way transition mechanisms, resource needs, and enforcement limits. Because the evidence base is documentary, the findings are presented as propositions that can be generalized analytically and are open to testing, rather than as a causal claim that has been validated.
Ayu Purnamasari Asih, Mohamad Rizan, Muhammad Awaluddin· Journal of Digital Business...· 0 citations
Digital Facilities Management (DFM) has emerged as a strategic mechanism for improving asset performance, operational coordination, data visibility, and evidence-based decision-making in the built environment. Although previous studies have identified Critical Success Factors (CSFs) for DFM implementation, much of the literature remains focused on conceptual classification, systematic reviews, and theoretical development. Limited empirical research has examined whether DFM CSF indicators form a valid, reliable, and stable measurement instrument, particularly within the Malaysian Facilities Management context. This study addresses that gap by validating a CSF instrument for DFM implementation using the Rasch Measurement Model. A quantitative cross-sectional survey was conducted involving 427 Facilities Management professionals in Malaysia, representing clients, consultants, and contractors. The instrument comprised 41 indicators across eight CSF domains: Maintenance and Technology Integration; Organisational Leadership and Agility; Digital Transformation and Change Management; Sustainability and ESG; Compliance, Governance and Risk; Customer and Stakeholder Focus; Cost Leadership and Resource Optimisation; and Smart Asset and Space Management. Two measurement sets were analysed. Set B measured the perceived importance of each indicator, while Set C assessed implementation status. Rasch diagnostics examined rating scale functioning, item fit, item polarity, dimensionality, reliability, separation, Differential Item Functioning, person fit, and person–item targeting. The findings confirmed that both scales demonstrated measurement validity and reliability. All 41 items were retained. Most items showed productive fit, while several advanced or content-critical indicators displayed elevated or low fit values but retained positive polarity and strong theoretical relevance. Rating categories functioned logically, reliability and separation indices were strong, dimensionality supported dominant Rasch structures, and no significant DIF contrast was identified under the specified WINSTEPS classification. Methodologically, the study confirms the suitability of Rasch analysis for validating CSF instruments in organisational implementation research. Practically, the validated instrument supports DFM readiness assessment, maturity benchmarking, and evidence-based implementation planning within Malaysia’s Facilities Management sector.
A. Shaarani, M. N. A. @. Asmoni, Naqiyatul Amirah Mohd Said· International journal of res...· 0 citations
ICT governance is becoming indispensable for the planning and delivery of public sector services as more digital platforms are utilised in these processes. This research presents an overview and interpretation of the ICT governance adoption process in Africa’s public sector organisations using McClelland’s Need Theory. This systematic review used the SPAR-4-SLR methodology and the ADO framework. A collection of scholarly articles and grey literature on ICT governance between 2010 and 2025 was obtained through searches of the Scopus and Web of Science databases. Based on the results, it is apparent that ICT governance adoption in Africa is institutionally uneven and cannot be explained solely by technological models. While factors such as governance systems, regulations, and alignment contribute to institutional adoption of governance, relational factors such as stable leadership, cooperation, accountability, and trust seem to carry more weight. From the review, it becomes clear that, in some instances, governance structures are used symbolically to demonstrate adherence and legitimacy without operational integration within the institutions. This study concludes that ICT governance reforms in the African public sector must strike a balance among authority, cooperation, and governance performance to create value for society.
S. S. Furusa, Mampilo M. Phahlane· Computers· 0 citations