A Digital Governance Model for Regional Financial Planning and Budgeting to Strengthen Effectiveness and Transparency at the Directorate General of Regional Financial Development
Aug 2026· Siber Journal of Advanced Multidisciplinary· Vol 4, pp. 400-415· 0 citations
TL;DR
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.
Abstract
Digital transformation in regional financial planning and budgeting requires integrated data, substantive validation, process traceability, and accountable decision-making. However, the Regional Government Information System has not fully resolved limitations in data quality, substantive validation, interoperability, system stability, user capacity, and evaluation traceability. This study aims to analyze the existing digital governance of regional financial planning and budgeting, identify factors affecting effectiveness and transparency, and formulate a digital governance model. A qualitative approach with an embedded single-case study was conducted at the Directorate General of Regional Financial Development. Data were collected from 16 purposively selected informants through in-depth interviews, non-participant observation, and document analysis, followed by data condensation, thematic coding, data display, and verification. 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. The novelty is the Integrative-Substantive Digital Governance Model, which positions digital governance as a socio-technical and institutional ecosystem integrating data quality, traceability, interoperability, accountability, and central-regional collaboration to strengthen regional budget governance.
This study examines the implementation of good governance principles and the Government Internal Control System (SPIP) in the regional financial management of Semarang City Government. Motivated by audit findings from the Audit Board of Indonesia (BPK) that identified irregularities in budget utilization and asset management, this qualitative research employs a content analysis approach to examine official documents, including the Government Agency Performance Report (LKjIP), Local Government Financial Statements (LKPD), and BPK audit reports for the 2023 fiscal year. The analysis focuses on three dimensions of good governance, accountability, transparency, and public participation as well as the maturity level of SPIP implementation. The findings reveal that Semarang City Government achieved an AKIP score of 88.5 with a “Satisfactory” predicate, received Unqualified Opinions (WTP) for eight consecutive years, and obtained an SPIP maturity score of 3.086 at the “Defined” level. Transparency is facilitated through an official digital portal and recognition through the 2023 Digital Government Award, while public participation is promoted through the “Sapa Mbak Ita” digital platform. These findings indicate the city government's commitment to building transparent, accountable, and community-responsive financial governance. This study provides empirical evidence on the integration of internal control systems and good governance principles at the local government level, offering practical recommendations to strengthen accounting and internal control systems in public sector organizations.
R. Mais, Jayanti Icha Lufhianti, S. Fauziah et al.· @is The Best : Accounting In...· 0 citations
Digital governance research often identifies what digital systems do but less frequently explains how institutions make those systems governable under legal, organizational, political, and public scrutiny. This methodological problem is especially consequential in election administration, where digital records and platforms affect voting rights, political eligibility, logistics, public information, and the credibility of results. Existing technical audits, adoption studies, maturity assessments, usability evaluations, and trust surveys provide important evidence, but they rarely make the institutional route from records and actor accounts to mechanism-based explanation fully inspectable. This article develops a critical realist qualitative methods protocol for transparent institutional mechanism tracing in high-stakes digital governance. The protocol is not a general framework for all qualitative data analysis; it is specifically designed to reconstruct how organizational capacities are translated into validation, correction, coordination, escalation, auditability, explanation, accountability, and institutional learning. An electoral management body is treated as the main case, while voter data, party and candidate verification, logistics, and results publication constitute embedded analytical arenas. The operational workflow integrates purposive and functionally stratified sampling, process-oriented interviews, document mapping, abductive and mechanism-oriented coding, cross-arena matrices, evidence-strength decisions, rival-explanation assessment, negative-case analysis, audit trails, expert validation, positionality documentation, and tiered transparency. A bounded pilot vignette using publicly available documents from Indonesia's 2024 electoral administration demonstrates how regulatory evidence and institutional explanations can be transformed into action codes, matrix entries, and an evidence-graded candidate mechanism. The protocol contributes an operationally explicit, reviewable, and ethically safeguarded route from qualitative evidence to institutional explanation.
N. Marutha, G. Braga, De Freitas et al.· Frontiers in Research Metric...· 0 citations
Public procurement is widely recognized as a sensitive and high-risk area for corruption and inefficiency, often affected by opacity and weak accountability. In Nepal, the introduction of the electronic government procurement (e-GP) system signifies a major digital governance reform aimed at enhancing transparency and procedural integrity. This study examines the impact of e GP on transparency in public procurement, focusing on information accessibility, process visibility, fair competition, and stakeholder trust. The analysis is based on survey data from 84 stakeholders, including government officials, bidders, and oversight personnel. Quantitative techniques, including Friedman Chi-square tests and ANOVA, were employed to assess perceived transparency outcomes. The findings indicate that e-GP has improved access to procurement information and strengthened procedural openness; however, challenges persist in traceability and stakeholder engagement, particularly during bidding and contract award stages. The study highlights that technological reforms alone are insufficient without complementary institutional strengthening.
Background: Digital transformation, sustainability demands, and evolving governance standards have challenged financial reporting integrity. However, existing studies have largely examined governance, ESG disclosure, and digital technologies separately, resulting in fragmented perspectives that limit a comprehensive understanding of their interrelationships.
Objective: This study systematically reviews and synthesizes research on financial reporting integrity by examining how sustainability pressures, digital transformation, and governance mechanisms converge to reshape transparency and accountability in corporate reporting.
Methods: A Systematic Literature Review (SLR) guided by the PRISMA 2020 guidelines was conducted. Data were sourced from the Scopus database and covered publications from 2021 to 2025. Following rigorous inclusion and exclusion screening procedures, 28 peer-reviewed articles were selected from an initial pool of 713 records. The TCCM Framework (Theory, Context, Characteristics, and Methodology) was applied to classify, evaluate, and synthesize the research findings.
Results: Agency Theory and quantitative research methods dominate the field. Recent studies increasingly emphasize ESG disclosure, blockchain technology, and artificial intelligence (AI) as key determinants of transparency. Significant research gaps remain regarding cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices. This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency.
Conclusion: Future research should adopt interdisciplinary, mixed-method, and cross-country research frameworks to investigate greenwashing mechanisms, digital reporting ethics, and the interplay between emerging regulatory frameworks, including the International Sustainability Standards Board (ISSB) Standards and IFRS Sustainability Disclosure Standards, and technological transformation within sustainability-oriented reporting environments.
Winda Wulandari, Sri Widyastuti, Harnovinsah Harnovinsah et al.· Inkubis Jurnal Ekonomi dan B...· 0 citations
Results suggest that governance quality and digitalization jointly contribute to more efficient, transparent, and citizen-centered business permitting services in Bukidnon, Philippines.
Darlynjoy S. Aquilam, Ronel V. Sudaria· Journal of Entrepreneurship...· 0 citations
Background. Indonesia’s decentralised governance has devolved substantial authority to sub-national governments, yet regional development outcomes remain spatially uneven and institutionally fragmented.
Purpose. This review synthesises how strategic management is conceptualised and applied in Indonesian regional development, and how governance, public policy, and sustainability considerations shape that practice.
Method. Following PRISMA 2020, a Scopus search returned 486 records; after screening by document type, language, publication window (2021–2026), and thematic relevance, 62 English-language articles and reviews were synthesised through bibliometric description and thematic analysis.
Results. Five interlocking themes emerged: strategic management in regional development, governance and institutional capacity, public policy, sustainable development, and digital transformation. The evidence shows that strategy in Indonesian regions is enacted less through formal planning documents than through the interplay of institutional capacity, multi-level coordination, and stakeholder collaboration.
Implications. Strengthening dynamic capabilities, aligning fiscal and regulatory instruments, and institutionalising collaborative governance are pivotal for translating regional plans into measurable development gains.
Originality. The study offers the first theory-driven synthesis integrating the resource-based view, dynamic capabilities, institutional theory, and stakeholder theory to explain strategic regional development in a large decentralised emerging economy, and proposes a forward-looking research agenda.
R. Siregar, Syahrul Gunawan· Journal of Management Resear...· 0 citations
