Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Siber Journal of Advanced Multidisciplinary
Pandji Sukmana
Universitas Prof. Dr. Moestopo
Humanities Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

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A Digital Governance Model for Regional Financial Planning and Budgeting to Strengthen Effectiveness and Transparency at the Directorate General of Regional Financial Development Rino Rio Kent; Triyuni Soemartono; Pandji Sukmana; Gatot Hery Djatmika
Siber Journal of Advanced Multidisciplinary Vol. 4 No. 2 (2026): Siber Journal of Advanced Multidisciplinary (July - September 2026)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v4i2.1116

Abstract

Digital transformation in regional financial planning and budgeting requires integrated data, substantive validation, process traceability, and accountable decision-making. However, the Regional Government Information System has not fully resolved limitations in data quality, substantive validation, interoperability, system stability, user capacity, and evaluation traceability. This study aims to analyze the existing digital governance of regional financial planning and budgeting, identify factors affecting effectiveness and transparency, and formulate a digital governance model. A qualitative approach with an embedded single-case study was conducted at the Directorate General of Regional Financial Development. Data were collected from 16 purposively selected informants through in-depth interviews, non-participant observation, and document analysis, followed by data condensation, thematic coding, data display, and verification. The findings show that digital governance has shifted regional budgeting from fragmented arrangements toward a more integrated and standardized ecosystem, improving procedural effectiveness and transparency, while substantive weaknesses remain in data quality, validation, audit trails, evaluation tracking, and interoperability. The novelty is the Integrative-Substantive Digital Governance Model, which positions digital governance as a socio-technical and institutional ecosystem integrating data quality, traceability, interoperability, accountability, and central-regional collaboration to strengthen regional budget governance.
Affirmative Policy Implementation in Village Fund Management for Community Empowerment: A Collaborative Governance Perspective from Dempel Village, Wonosobo, Indonesia Erna Ardiani Palupi; Triyuni Soemartono; Pandji Sukmana; T. Herry Rachmatsyah
Siber Journal of Advanced Multidisciplinary Vol. 4 No. 2 (2026): Siber Journal of Advanced Multidisciplinary (July - September 2026)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v4i2.1164

Abstract

This study examines the implementation of affirmative policy in Village Fund management for community empowerment in Dempel Village, Wonosobo Regency, Central Java, during 2015-2024. The study addresses the need to ensure that increasing Village Fund resources are translated into equitable development opportunities and community empowerment. A qualitative approach was employed through document analysis, field observation, in-depth interviews, and policy actor analysis. The analytical framework integrates governance, collaborative governance, public policy, community empowerment, social justice, deliberative democracy, and the capability approach. The findings show that Village Fund management strengthened development and empowerment through labor-intensive programs, equitable resource distribution, poverty alleviation, village deliberation, local economic development, and collaboration among village government, community members, and vulnerable groups. Dempel Village progressed from a disadvantaged village to a self-sufficient village during the study period. The study further finds that affirmative policy expanded the distribution of Village Fund benefits, particularly for disadvantaged groups and those with limited access to resources and opportunities. The study contributes a collaborative governance perspective to affirmative policy implementation and proposes an empowerment approach that integrates participation, deliberation, collaboration, and affirmative support for inclusive and sustainable village development.
Co-Authors Erna Ardiani Palupi Gatot Hery Djatmika Rino Rio Kent T. Herry Rachmatsyah Triyuni Soemartono