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All Journal Jurnal Ekonomi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Patria Artha Journal of Accounting Dan Financial Reporting Movere Journal International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Economics and Management Research Accounting Journal of Ibrahimy (AJI) Atestasi : Jurnal Ilmiah Akuntansi
Sitti Murniati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Keputusan Investasi Digital dan Pendanaan Berbasis Kinerja Dalam Memperkuat Tata Kelola Smart Governance Sitti Murniati; Herlina
Movere Journal Vol. 8 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v8i1.749

Abstract

This study aims to analyze the relationship between digital investment decisions and performance-based funding in strengthening smart governance in Makassar City. The research employs a qualitative descriptive method with a public policy case study approach, using in-depth interviews, field observations, and document analysis of digital governance programs such as Makassar Sombere & Smart City and the Command Center. The findings indicate that digital investment decisions have a positive impact on enhancing transparency and efficiency in public services, although challenges remain due to a predominantly top-down decision-making process and limited inter-agency system integration. Performance-based funding has improved budget accountability, yet performance indicators remain focused on administrative outputs rather than service outcomes. The synergy between digital investment and performance-based funding strengthens the effectiveness of smart governance through data-driven supervision and participatory management. The study recommends reinforcing evidence-based decision-making mechanisms, improving digital competency among civil servants, and developing outcome-based evaluation systems to achieve sustainable smart governance in Makassar City.
Co-Authors Andi Nirwana Nur Dzurriyyatil Izzah Fina Diana H. Abdul Rahman Mus H. Baharuddin Semmaila Herlina Herlina Herlina Hj. A. Nirwana Nur Lia Dahlia Iryani Lola Novita Risal Rodhiah Patutie Syamsuddin, Agustan