Transparansi Anggaran dan Akuntabilitas Pemerintah: Analisis Peran Manajemen Keuangan Sektor Publik di Era Digital
DOI:
https://doi.org/10.58258/0kny8v31Keywords:
Budget Transparency, Digital Era, Digital Technology, Government Accountability, Public Financial ManagementAbstract
This study aims to analyze the role of public sector financial management in enhancing government budget transparency and accountability in the digital era. The research objectives include examining how digital tools such as cloud-based financial systems, big data analytics, and e-budgeting applications contribute to better fiscal oversight and public trust. The methodology employed is a qualitative descriptive analysis combined with case studies from selected countries, drawing on secondary data from government reports, academic literature, and international databases. Key findings reveal that effective financial management in the digital age significantly reduces corruption risks and fosters citizen participation through real-time data access. However, challenges such as digital divides and data security vulnerabilities hinder full implementation. The discussion highlights the need for adaptive policies to integrate technology with traditional accountability mechanisms, ultimately promoting sustainable governance. This research contributes to the field of public administration by providing insights for policymakers on leveraging digital innovations for fiscal transparency.
References
Badan Pemeriksa Keuangan (BPK). (2021). Laporan Hasil Pemeriksaan Keuangan Daerah Tahun 2020. Jakarta: BPK. Diakses dari https://www.bpk.go.id.
Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264-271. https://doi.org/10.1016/j.giq.2010.03.001
Chan, J. L. (2003). Government accounting: An assessment of theory, purposes and standards. Public Money & Management, 23(1), 13-20. https://scholar.google.com/scholar
Dawes, S. S. (2010). Stewardship and usefulness: Policy principles for information-based transparency. Government Information Quarterly, 27(4), 377-383. https://doi.org/10.1016/j.giq.2010.07.001
Dewi, N. D., & Sani, M. A. (2025). Digitalisasi Manajemen Keuangan sebagai Strategi Transformasi Bisnis di Era Ekonomi Digital. Journal of Islamic Business Management Studies (JIBMS), 6(1), 53-58. https://doi.org/10.51875/jibms.v6i1.664
Heald, D. (2003). Fiscal transparency: concepts, measurement and UK practice. Public administration, 81(4), 723-759. https://doi.org/10.1111/j.0033-3298.2003.00369.x
Heald, D. (2012). Why is transparency about public expenditure so elusive?. International review of administrative sciences, 78(1), 30-49. https://doi.org/10.1177/0020852311429931
Heald, D. (2012). Why is transparency about public expenditure so elusive? International Journal of Public Administration, 35(10), 665-676. https://doi.org/10.1177/0020852311429931
Heeks, R. (2001). Understanding e-governance for development. iGovernment Working Paper Series, Paper No. 11. https://doi.org/10.2139/ssrn.1692950
Kasymova, J., Ferreira, M. A. M., & Piotrowski, S. J. (2016). Do open data initiatives promote and sustain transparency? A comparative analysis of open budget portals in developing countries. In Information, models, and sustainability: Policy informatics in the age of big data and open government (pp. 137-155). Cham: Springer International Publishing. https://scholar.google.com/scholar
Kementerian Keuangan Republik Indonesia. (2020). Laporan Keuangan Pemerintah Pusat Tahun 2019. Diakses dari https://www.kemenkeu.go.id.
Kentikelenis, A. E., Stubbs, T. H., & King, L. P. (2016). IMF conditionality and development policy space, 1985–2014. Review of International Political Economy, 23(4), 543-582. https://doi.org/10.1080/09692290.2016.1174953
Kopits, G., & Craig, J. (1998). Transparency in government operations. IMF Occasional Paper No. 158. https://scholar.google.com/scholar
Mardiasmo, M. (2002). Elaborasi Reformasi Akuntansi Sektor Publik: Telaah Kritis terhadap Upaya Aktualisasi Kebutuhan Sistem Akuntansi Keuangan Pemerintah Daerah. Jurnal Akuntansi dan Auditing Indonesia, 6(1). https://scholar.google.com/scholar
Rosmayani, R., Arham, A., Syukri, F., Fatimah, F., & Arodhiskara, Y. (2025). PENGGUNAAN TEKNOLOGI DIGITAL DALAM MENINGKATKAN AKUNTABILITAS DAN TRANSPARANSI KEUANGAN PADA BADAN KEUANGAN DAERAH KOTA PAREPARE. Journal AK-99, 5(1), 174-179. https://doi.org/10.31850/ak99.v5i1.3724
Santoso, I. A. P. (2025). Peran Digitalisasi Dalam Meningkatkan Transparansi dan Akuntabilitas Pemerintahan. Indonesian Journal of Public Administration Review, 2(3), 10-10. https://doi.org/10.47134/par.v2i3.4004
Suryanto, H., Sutrisno, T. A., Yanuhar, U., & Wulandari, R. (2020, July). Morphology and structure of bacterial cellulose film after ionic liquid treatment. In Journal of Physics: Conference Series (Vol. 1595, No. 1, p. 012028). IOP Publishing. https://scholar.google.com/scholar
Sutcliffe, P. (2003). The International Public Sector Accounting Standards and New Zealand: A case study. International Journal of Public Sector Management, 16(2), 142-154. DOI: 10.1108 https://scholar.google.com/scholar
United Nations. (2020). United Nations E-Government Survey 2020: Digital Government in the Decade of Action for Sustainable Development. DOI: 10.18356 https://scholar.google.com/scholar
World Bank Group. (2021). Global Economic Prospects, January 2021. World Bank Publications. https://scholar.google.com/scholar
Downloads
Published
Data Availability Statement
tidak ada
Issue
Section
License
Copyright (c) 2026 Yani Padila Padila, Muhammad Budi Utama, Sinardi (Penulis)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
