Optimizing Budget Governance through SAKTI from the Perspective of Digital Governance at the Office of the Ministry of Religious Affairs, Tabalong Regency

Fauzan Ahsani Hamdi (Universitas 17 Agustus 1945 Surabaya)
V Rudy Handoko (Universitas 17 Agustus 1945 Surabaya)
Rachmawati Novaria (Universitas 17 Agustus 1945 Surabaya)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 7 (2025): July 2025

This study aims to analyze the optimization of budget governance through the implementation of the Institutional Financial Application System (SAKTI) from a digital governance perspective at the Office of the Ministry of Religious Affairs, Tabalong Regency. The main issue addressed is the limited technical understanding among staff regarding SAKTI features. The research problem focuses on how the implementation of SAKTI can achieve efficient, transparent, and accountable budget governance. This research adopts a qualitative approach with a case study design and thematic analysis techniques. The findings indicate that SAKTI enhances budget process efficiency and reporting accountability; however, strengthening human resource capacity and infrastructure support is still needed to ensure the system functions optimally, digitally, and sustainably.