Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal RATIO: Reviu Akuntansi Kontemporer Indonesia
Nurhuda Ardillah
Mahasiswa
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Implementasi E-Budgeting dan E-Procurement Terhadap Efisiensi Belanja Daerah dalam Akuntansi Keuangan Sektor Public Nurhuda Ardillah; Antong Antong; Junaidi Junaidi
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.30248

Abstract

This study aims to determine the effect of e-budgeting and e-procurement implementation on regional spending efficiency in the context of public sector financial accounting. The study used a quantitative approach, with a population of all Regional Apparatus Organizations (OPD) in Palopo City, while the sample was determined using a purposive sampling technique of 60 respondents. Data were collected through questionnaires and analyzed using multiple linear regression using SPSS. The results indicate that e-budgeting and e-procurement have a significant effect on regional spending efficiency. The implementation of both systems has been shown to increase transparency, data accuracy, and the effectiveness of the budgeting and procurement processes. The implications of this study indicate that digital transformation in the public financial system is a strategic step in realizing efficient, transparent, and accountable budget governance. Therefore, local governments need to improve the competence of their apparatus and strengthen their technological infrastructure to optimize the implementation of both systems to support regional spending efficiency.
Co-Authors Antong Antong Junaidi Junaidi