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Optimizing Budget Governance through SAKTI from the Perspective of Digital Governance at the Office of the Ministry of Religious Affairs, Tabalong Regency Fauzan Ahsani Hamdi; V Rudy Handoko; Rachmawati Novaria
Formosa Journal of Applied Sciences Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i7.250

Abstract

This study aims to analyze the optimization of budget governance through the implementation of the Institutional Financial Application System (SAKTI) from a digital governance perspective at the Office of the Ministry of Religious Affairs, Tabalong Regency. The main issue addressed is the limited technical understanding among staff regarding SAKTI features. The research problem focuses on how the implementation of SAKTI can achieve efficient, transparent, and accountable budget governance. This research adopts a qualitative approach with a case study design and thematic analysis techniques. The findings indicate that SAKTI enhances budget process efficiency and reporting accountability; however, strengthening human resource capacity and infrastructure support is still needed to ensure the system functions optimally, digitally, and sustainably.