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Rino Rio Kent

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Open access Aug 2026

A Digital Governance Model for Regional Financial Planning and Budgeting to Strengthen Effectiveness and Transparency at the Directorate General of Regional Financial Development

The findings show that digital governance has shifted regional budgeting from fragmented arrangements toward a more integrated and standardized ecosystem, improving procedural effectiveness and transparency, while substantive weaknesses remain in data quality, validation, audit trails, evaluation tracking, and interoperability.

Rino Rio Kent, Triyuni Soemartono, Pandji Sukmana et al. · 0 citations