Vol. 4, No.09, September 2023 E-ISSN: 2723-6692 P-ISSN: 2723-6595 http://jiss.publikasiindonesia.id/ Jurnal Indonesia Sosial Sains, Vol. 4, No. 09, September 2023 802 Journal Series on Governance and Management of IT in Electronic-Based Government Systems (SPBE) in Indonesia Andriyanti Asianto 1 , Nenden Siti Fatonah 2 , Gerry Firmansyah 3 , Habibullah Akbar 4 1,2,3,4 Universitas Esa Unggul, Indonesia Email : tinuk.esaunggul@gmail.com, nenden.siti@esaunggul.ac.id, gerry@esaunggul.ac.id, habibullah.akbar@esaunggul.ac.id KEYWORDS ABSTRACT SPBE, Governance, E- Government, GRC, ISO/IEC 38500, COBIT 5, COBIT 2019 SPBE Governance and Management is a framework that guarantees the implementation of regulation, direction and control in the implementation of SPBE in an integrated manner. SPBE Governance and Management aims to ensure that SPBE elements consist of the National SPBE Master Plan, SPBE Architecture, SPBE Roadmap, SPBE Program Plan and Budget, Business Process, Data and Information, SPBE Infrastructure, SPBE Application, SPBE Security, and Services SPBE. to achieve SPBE goals. In implementing all SPBE elements, integration and harmonization between the National SPBE and Regional SPBE are required. Therefore, this thesis research raises SPBE Governance and Management in accordance with COBIT 2019 as a governance framework that is set globally. Thus, this research will provide recommendations for the implementation of SPBE in Indonesia which can provide appropriate benefits for SPBE users, namely the community, business actors, civil servants, and other government agencies, and have detailed objectives and activities in accordance with COBIT 2019. Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) 1. Introduction On August, 2020, Indonesia President said that digital transformation structurally change the way of work, activities, consumption, learning, and transactions that were previously offline with physical contact to be more online (https://setkab. go.id/anticipation-change-president-given-5-arahan-soal-planning-transformation-digital). Ecosystem changes need to be anticipated, prepared, and carefully planned so that government policies, governance, management and services are good governance. To anticipate this, the President gave several complete directions as follows: 1. Expansion of access and improvement of digital infrastructure. Internet access is the right of everyone without exception. With the use of the internet, the community of internet users will be more connected, so that in the end they can form communities through online-based platforms. This gives a new and stronger phenomenon to the business community, education, politics, religious discussion, government, health, and others, which makes the internet an important component in the progress of society in the transformation stage towards a digital society.