Journal of Public Sector Financial Management
Vol 2 No 1 (2026): Journal of Financial Management (Maret)

Teknologi Informasi Dalam Pengelolaan Keuangan Publik: Implikasi Terhadap Transparansi Dan Akuntabilitas

faesal gibran (Akademi Bisnis Lombok)
resbi irmayani (Akademi Bisnis Lombok)
sayyid ahmad walmukmin (Akademi Bisnis Lombok)
Muhammad Budi Utama (Akademi Bisnis Lombok)



Article Info

Publish Date
28 Feb 2026

Abstract

This article looks at how information technology (IT) is used in public financial management to improve transparency and accountability. With the background of administrative reforms that focus on good governance, this research highlights the role of IT in digitalizing financial systems, such as real-time record-keeping and digital payments, which can strengthen administrative efficiency and oversight. However, implementing IT often faces challenges like limited human resources, infrastructure, and cultural resistance within bureaucracy. The study uses a qualitative approach with a literature review method, analyzing 50 documents from 2000 to 2025 through inductive thematic analysis. The results show three main themes: IT as a tool for integration and efficiency; challenges in implementation within organizational dynamics; and positive implications for transparency and accountability, although these depend on the institutional context. The discussion interprets these findings holistically, emphasizing the need for cultural adaptation and oversight mechanisms for optimal results. Theoretically, this research strengthens the use of qualitative approaches in public financial studies; practically, it encourages staff training and inclusive policies; and recommends integrating IT with independent audits to build public trust. The limitations of the method can be addressed through mixed-method research in the future.

Copyrights © 2026






Journal Info

Abbrev

maci

Publisher

Subject

Description

The Journal of Public Sector Financial Management is a scientific journal that publishes academic works in the fields of management science and public sector financial business. The journal accepts articles in the form of empirical research, theoretical studies, theoretical applications, and ...