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All Journal Inkubis: Jurnal Ekonomi dan Bisnis Glosains: Jurnal Sains Global Indonesia
Sawaluddin Fitri Tanjung
Universitas Jambi
Economics, Econometrics & Finance

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E-Budgeting and the Effectiveness of Pro-Poor Public Spending: An Institutional Governance Perspective from Local Government in Indonesia Sawaluddin Fitri Tanjung; Syamsurijal Tan; Achmad Hizazi; Zamzami Zamzami
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.260

Abstract

Background: Despite continuous increases in local fiscal capacity and budget allocations, governance constraints—such as weak transparency, accountability, and coordination—often undermine the effectiveness of pro-poor public spending. From an institutional governance perspective, these constraints challenge not only policy performance but also the sustainability of poverty alleviation efforts. Objective: This study examines the relationships among local government budget management quality, e-budgeting implementation, and the effectiveness of pro-poor public spending at the subnational level in Indonesia. Methods: Drawing on survey data collected from officials in local government agencies in West Tanjung Jabung Regency, the study employs Partial Least Squares–Structural Equation Modeling (PLS-SEM) to analyze direct and indirect relationships among multidimensional governance constructs. Results: The results indicate that the Regional Revenue and Expenditure Budget (APBD) does not have a significant direct effect on poverty reduction (β = −0.036, p = 0.776). However, APBD has a positive and significant effect on E-Budgeting implementation (β = 0.667, p < 0.001), while E-Budgeting significantly contributes to poverty reduction (β = 0.673, p < 0.001). These findings suggest that effective E-Budgeting implementation plays a crucial role in enhancing transparency, accountability, and budget efficiency, thereby supporting poverty reduction efforts in Tanjung Jabung Barat Regency. Conclusion: By strengthening transparency, accountability, budget traceability, and interagency coordination, e-budgeting enhances consistency between budget planning and implementation processes and supports the sustainable effectiveness of pro-poor public spending in decentralized government systems. Theoretically, this study contributes to the public financial management and digital governance literature by positioning e-budgeting as an institutional mediating mechanism linking budget quality to sustainable policy implementation.
The Role of E-Budgeting in Mediating the Effect of Regional Budget Allocation on Poverty Reduction: Evidence from Tanjung Jabung Barat Sawaluddin Fitri Tanjung; Syamsurijal Tan; Achmad Hizazi; Zamzami Zamzami
Glosains: Jurnal Sains Global Indonesia Vol. 7 No. 3 (2026): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v7i2.763

Abstract

Background: Despite increasing APBD allocations in Tanjung Jabung Barat Regency, poverty reduction remains limited, suggesting that budget size alone is insufficient without effective governance tools. E-budgeting is proposed to enhance transparency, accountability, and effectiveness, although empirical evidence at the district level remains limited. Objective: This study analyzes the effect of APBD on poverty reduction, examines the mediating role of e-budgeting, and evaluates the APBD management strategy through SWOT analysis. Methods: A quantitative approach using PLS-SEM was employed with 25 purposively sampled OPDs involved in APBDplanning and poverty reduction programs. Data were collected through structured questionnaires using a 5-point Likert scale, while SWOT analysis was used to assess internal and external strategic factors. Results: APBD has no direct effect on poverty reduction, as indicated by the path coefficient of -0.036 and p-value of 0.776. However, its effect becomes significant when mediated by e-budgeting (APBD → e-budgeting = 0.667, p = 0.000; e-budgeting → poverty reduction = 0.673, p = 0.000), demonstrating the mediator’s role in improving transparency and effectiveness. The SWOT analysis shows that the APBD management strategy is favorable, as it leverages internal strengths and external opportunities. Conclusion: E-budgeting is essential for translating APBD allocations into effective poverty reduction. Strengthening digital governance and integrating e-budgeting with poverty monitoring systems are recommended.
Co-Authors Achmad Hizazi Zamzami Zamzami