GRAPH-MATE (PROGRAM KOMPUTER) Information System Audit Komputer Penyusunan Program Accounting Information Systems Application Design BPPD of Bandung City Balanced Scorecard Budget Absorption Budget Planning Budget Reallocation Cobit 4.1 Cobit 4.1 Digital Library ERM Financial Reports GCG Handling Covid-19 Human Resource Competence IT Governance IT Investment Kinerja Perusahaan Maturity Level Net Income Procurement of Goods Production Costs Purchasing Power Sales Costs Services adobe xd cash expenditures and receipts e-SATRiA esigning accounting information system fraud fraud factors procurement of goods and services