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Octaviano, Dicky
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Computer Science & IT

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EFISIENSI ALOKASI ANGGARAN DAERAH DAN STIMULASI INVESTASI MELALUI SISTEM INFORMASI PEMERINTAHAN TERINTEGRASI Octaviano, Dicky
Jurnal Informatika dan Teknik Elektro Terapan Vol. 14 No. 1 (2026)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v14i1.8960

Abstract

Fiscal decentralization in Indonesia grants extensive autonomy to local governments in budget allocation, yet it often encounters inefficiencies due to data fragmentation and the lack of real-time information integration. This conceptual study examines the potential of integrated government information systems to improve regional budget allocation efficiency and stimulate local investment. Based on a systematic literature review and gap analysis, this study proposes an extension of the Updated DeLone and McLean Information Systems Success Model by incorporating a Fiscal Policy Impact dimension within Net Benefits. The proposed framework highlights the role of real-time analytics in supporting evidence-based budgeting, reducing subsidy inefficiencies, and enhancing Regional Original Revenue (PAD). The analysis indicates that integrated digital platforms have the potential to improve fiscal efficiency by 10–20 percent and strengthen regional investment capacity. This study contributes theoretically by extending IS success evaluation to the fiscal decentralization context and practically by providing policy-relevant insights for digital transformation in Indonesia’s public sector.
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