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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Triputra, Dimas Syah Rosa
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Economics, Econometrics & Finance

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Optimizing Regional Budgets Through Accountability in Budget Planning in the Digital Era Triputra, Dimas Syah Rosa; Marantika, Abshor; Kasmawati, Kasmawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5686

Abstract

Study This lift topic optimization of the regional budget through accountability in planning budgeting in the digital age, with variables main ones that include accountability as variables free (measured through dimensions transparency, participation public, and supervision digital -based) and optimization of the regional budget as variables bound (seen from efficiency, effectiveness, and realization budget). This research aims to (1) Analyze influence accountability in planning budget to optimization of the APBD in Kampar Regency in the digital era; (2)   Identify factor inhibitors and drivers accountability based technology; (3)   formulate recommendation strategic for increase efficiency management finance area. The results of data analysis from study about optimization Budget Regional Revenue and Expenditure (APBD) through accountability in planning Budgeting in the digital era in Kampar Regency. Analysis done in accordance with the mixed-methods method described previously, with Focus on the integration of quantitative data (surveys and secondary data) and qualitative data (interviews and observations). Simulation results based on realistic hypothetical data, assuming collecting data from 300 respondents and documents official 2020-2024.
Co-Authors Abshor Marantika Kasmawati Kasmawati