Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Vol 9 No 1 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi

KAJIAN IMPLEMENTASI KEBIJAKAN DAN DAMPAK E-BUDGETING DALAM MEWUJUDKAN GOOD GOVERNANCE

ghaliyah nimassita triseptya (Unknown)
Arifuddin Arifuddin (Unknown)
Rahmawati Rahmawati (Unknown)



Article Info

Publish Date
02 Jan 2026

Abstract

This study aims to examine the implementation of e-budgeting policies and their impact on realizing the principles of good governance within regional government institutions. The method employed is library research through a systematic review of scholarly journals, books, official reports, and other relevant academic documents. The findings indicate that the adoption of e-budgeting enhances transparency, accountability, efficiency, and effectiveness in public budget management. The system strengthens internal control mechanisms through electronic recording, automated reporting, real-time monitoring, and clearer audit trails. The integration of e-planning and e-budgeting has also been shown to improve coordination among government units and reduce opportunities for budget irregularities. Nevertheless, the effectiveness of its implementation is highly influenced by organizational governance, bureaucratic culture, and the integrity of public officials. Overall, e-budgeting serves as a strategic instrument for reinforcing good governance and increasing public trust in regional financial management.

Copyrights © 2026






Journal Info

Abbrev

PK

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Pendidikan dan EKonomi (PenKoMi) merupakan Jurnal Program Studi Pendidikan Ekonomi STKIP Bima. Jurnal PenKoMi memuat artikel hasil penelitian dan hasil pemikiran di bidang pendidikan dan ekonomi, berisikan laporan hasil penelitian, hasil gagasan konseptual, dan critical review di bidang ...