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Gita Sarwadi
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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,
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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 14 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Integrasi Faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam Manajemen Keuangan Perusahaan Evi Rosdiyanti; Muhammad Mahfuz; Jumadil Akhir; Sairil Anwar
Journal of Public Sector Financial Management Vol 2 No 2 (2026): Journal of Public Sector Financial Management (Oktober)
Publisher : Bussiness Academy of Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67462/zy14ct54

Abstract

Integrasi faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam manajemen keuangan perusahaan semakin dianggap sebagai elemen penting dalam perencanaan dan pengambilan keputusan finansial yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis bagaimana perusahaan mengintegrasikan prinsip-prinsip ESG dalam manajemen keuangan mereka dan mengeksplorasi dampak penerapan ESG terhadap kinerja keuangan perusahaan. Dengan menggunakan pendekatan kualitatif berbasis studi kasus dan analisis konten, penelitian ini mengumpulkan data primer melalui wawancara mendalam dengan pengambil keputusan di sektor keuangan dan keberlanjutan, serta data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa faktor lingkungan, sosial, dan tata kelola secara signifikan mempengaruhi keputusan investasi, alokasi modal, serta pengelolaan risiko dalam perusahaan. Integrasi ESG memungkinkan perusahaan untuk mengurangi risiko jangka panjang terkait dengan perubahan regulasi lingkungan, konflik sosial, dan praktik tata kelola yang buruk. Selain itu, perusahaan yang mengimplementasikan kebijakan ESG yang kuat menunjukkan peningkatan efisiensi operasional dan dapat memperoleh akses yang lebih baik ke modal, meningkatkan reputasi, dan mengurangi biaya modal. Meskipun demikian, tantangan utama yang dihadapi adalah kurangnya standar konsisten dalam pengukuran dan pelaporan kinerja ESG, serta kesulitan dalam mengukur dampak langsung dari faktor ESG terhadap kinerja finansial jangka pendek. Penelitian ini memberikan wawasan mengenai pentingnya integrasi ESG dalam manajemen keuangan untuk menciptakan nilai jangka panjang yang berkelanjutan dan mengurangi ketidakpastian di pasar global.
Peran E-Wallet dalam Meningkatkan Literasi Keuangan Generasi Z Noni Antika Khairunnisah
Journal of Public Sector Financial Management Vol 2 No 2 (2026): Journal of Public Sector Financial Management (Oktober)
Publisher : Bussiness Academy of Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67462/94sbrc24

Abstract

Generasi Z, lahir antara pertengahan tahun 1990-an hingga awal 2010-an, tumbuh dalam era digital dan sangat familiar dengan teknologi finansial (fintech), termasuk e-wallet (dompet elektronik). Artikel ini mengkaji bagaimana e-wallet berkontribusi terhadap peningkatan literasi keuangan di kalangan Generasi Z, meliputi aspek pengetahuan, pemahaman risiko, kontrol perilaku keuangan, dan pengambilan keputusan finansial yang bijaksana. Dengan tinjauan literatur dan studi empiris terkini di Indonesia, artikel ini juga membahas tantangan dan rekomendasi kebijakan untuk memaksimalkan manfaat e-wallet dalam literasi keuangan.

Page 2 of 2 | Total Record : 14

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