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Peluang dan Tantangan dalam Efisiensi Anggaran Negara pada Transformasi Digital Pelayanan Publik Jelita Silvia Hutabarat; Junita Mawartina; Dewi Yanti; W Pangestoeti
Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Vol. 2 No. 3 (2025): Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konstitusi.v2i3.752

Abstract

Digital transformation is one of the main instruments in bureaucratic reform efforts aimed at improving the quality of public services and state budget efficiency. Through the application of information technology such as e-government, e-budgeting, and digitalization of public services, the government can reduce operational costs, accelerate administrative processes, and increase transparency. However, in practice, this transformation process faces various challenges, such as infrastructure gaps, low digital literacy, internal resistance, and data security threats. This study aims to identify opportunities and challenges for digital transformation in the context of state budget efficiency in Indonesia. The method used is a literature study with a descriptive-qualitative approach. The results of the analysis show that digital transformation plays an important role in driving fiscal efficiency, but requires strong policy support, increased human resource capacity, and equitable digital infrastructure development.
Analisis Efektivitas Pengawasan BPK terhadap Pengelolaan Keuangan Daerah Syahriful Ahyar; Kevin Immanuel Manurung; M. Nurdin; W Pangestoeti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 3 (2025): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i3.1576

Abstract

This study analyzes the effectiveness of the Republic of Indonesia's Audit Board (BPK) in supervising regional financial management. The aim is to assess the extent to which BPK's supervision has encouraged the creation of good governance in regional financial management while identifying obstacles that hinder its effectiveness. Using qualitative methods and secondary data from existing documents and reports, the results of the study indicate that although BPK has attempted to improve accountability and transparency, there are still a number of significant challenges, including low compliance with recommendations and the influence of external factors. This study concludes with recommendations to strengthen BPK's capacity and improve coordination with related institutions to encourage better regional financial management.
Peran Pemerintah dalam Ekosistem Startup Sosial : Kajian Ekonomi Publik terhadap Insentif dan Hambatan Fiskal Bagas Saputra; Jauzari Helmi; M. Rizky Indrawan Saputra; W Pangestoeti
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 2 No. 2 (2025): Juni : Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v2i2.804

Abstract

This study examines the role of government in the social startup ecosystem in Indonesia, focusing on fiscal incentives and barriers. The rapid growth of startups has changed lifestyles, but many social startups face challenges due to inadequate government support and fiscal policies. This study uses a qualitative approach, analyzing secondary data from government documents and academic literature. Findings show that fiscal incentives, such as tax breaks, significantly increase operational capacity and innovation among social startups. However, complex regulations and high tax burdens remain substantial barriers. This study recommends policy reforms to create an enabling environment for social startups, contributing to inclusive and sustainable economic development.