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Gita Sarwadi
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journalofpublicsectorfinancial@gmail.com
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+6282341616497
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journalofpublicsectorfinancial@gmail.com
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Jl. Raya Tanjung, Medana, North Lombok. North Lombok Regency - NTB
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Kab. lombok utara,
Nusa tenggara barat
INDONESIA
Journal of Public Sector Financial Management
Published by Akademi Bisnis Lombok
ISSN : -     EISSN : 31107273     DOI : https://doi.org/10.67462
Core Subject :
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 conceptual ideas that contribute to the development of knowledge and practices in financial management. The scope of topics includes, but is not limited to: Public sector financial management Fiscal policy and taxation Budgeting and regional financial management Public financial accountability and transparency Public sector auditing and supervision Public financial information systems Investment and development financing Financial governance and good governance Innovation and digitalization in public finance Comparative studies in public financial management
Arjuna Subject : -
Articles 12 Documents
 1   2 
Transparansi Anggaran dan Akuntabilitas Pemerintah: Analisis Peran Manajemen Keuangan Sektor Publik di Era Digital Yani Padila Padila; Muhammad Budi Utama; Sinardi
Journal of Public Sector Financial Management Vol 2 No 1 (2026): Journal of Financial Management (Maret)
Publisher : Bussiness Academy of Lombok

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Abstract

This study aims to analyze the role of public sector financial management in enhancing government budget transparency and accountability in the digital era. The research objectives include examining how digital tools such as cloud-based financial systems, big data analytics, and e-budgeting applications contribute to better fiscal oversight and public trust. The methodology employed is a qualitative descriptive analysis combined with case studies from selected countries, drawing on secondary data from government reports, academic literature, and international databases. Key findings reveal that effective financial management in the digital age significantly reduces corruption risks and fosters citizen participation through real-time data access. However, challenges such as digital divides and data security vulnerabilities hinder full implementation. The discussion highlights the need for adaptive policies to integrate technology with traditional accountability mechanisms, ultimately promoting sustainable governance. This research contributes to the field of public administration by providing insights for policymakers on leveraging digital innovations for fiscal transparency.
Teknologi Informasi Dalam Pengelolaan Keuangan Publik: Implikasi Terhadap Transparansi Dan Akuntabilitas faesal gibran; resbi irmayani; sayyid ahmad walmukmin; Muhammad Budi Utama
Journal of Public Sector Financial Management Vol 2 No 1 (2026): Journal of Financial Management (Maret)
Publisher : Bussiness Academy of Lombok

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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.

Page 2 of 2 | Total Record : 12

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