<![CDATA[Digital transformation in public sector management encourages organizations to implement electronic procurement (e-procurement) systems to improve efficiency, transparency, and accountability in financial management. This study aims to analyze the implementation of e-procurement and examine its effect on transparency and accountability in medical equipment procurement at TK IV 15.07.01 Ternate Hospital. This research employed a quantitative approach with a survey design. Data were collected through questionnaires distributed to 78 respondents involved in the medical equipment procurement process. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through measurement model evaluation, structural model evaluation, and hypothesis testing. The results indicate that the implementation of e-procurement has a positive and significant effect on procurement transparency, with a coefficient of determination (R²) value of 0.758. Furthermore, e-procurement implementation also has a positive and significant effect on procurement accountability, with an R² value of 0.731. These findings demonstrate that electronic procurement systems contribute to improving information openness, administrative efficiency, process traceability, and the quality of financial accountability in medical equipment procurement management. This study implies that optimizing e-procurement implementation requires strengthening information technology infrastructure, improving human resource competencies, and enhancing institutional policies to establish transparent, accountable procurement governance aligned with good governance principles.]]>
