Teknologi Digital Dalam Reformasi Kebijakan Keuangan Publik

Jesika Puteri

Abstract

Digital technology has become a pivotal force in transforming public financial management, particularly through e-budgeting, AI systems, and blockchain technology. E-budgeting enhances transparency by digitizing budget processes, ensuring real-time data integration, accessible public information, and reducing data manipulation risks. Countries like Indonesia and South Korea have reported increased transparency scores after implementing e-budgeting. The use of AI in budgeting improves operational efficiency by predicting budget needs, optimizing resource allocation, and reducing human error. AI-powered systems enable faster, more accurate fiscal decisions. Blockchain technology strengthens accountability by providing transparent, immutable transaction records, reducing corruption risks. While these technologies contribute significantly to more efficient and transparent financial management, challenges remain, including infrastructure gaps and digital literacy issues. Governments must invest in technology infrastructure and human resource development to ensure the successful implementation of digital financial reforms. The findings suggest that digital transformation not only improves financial governance but also supports broader sustainable development goals

Keywords

Digital technology, e-budgeting, AI systems, blockchain, public financial management, transparency, accountability, operational efficiency, sustainable development.

Full Text:

PDF

References

Alami, R., & Najib, A. (2023). Blockchain in public procurement: A case study of Morocco. Journal of Public Administration Research and Theory, 33(1), 45–58.

Bowen, G. A. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27–40. https://doi.org/10.3316/QRJ0902027

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa

Clark, J., & Gomez, F. (2020). Regulating AI in public finance: Challenges and opportunities. AI & Society, 35(3), 321–337.

Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). Sage Publications.

Dwiyanto, A. (2014). Reformasi tata kelola keuangan publik. Gramedia.

Hernandez, M., et al. (2022). Digital transformation in public finance: Trends and impacts. International Journal of Digital Economics, 14(2), 112–129.

Kumar, S., et al. (2023). Leveraging AI for efficiency in public sector financial management. Global Public Finance Review, 19(4), 77–93.

KPK Indonesia. (2023). Laporan Transparansi Anggaran Nasional 2023.

Mardiasmo, D. (2018). Akuntabilitas dan transparansi dalam tata kelola keuangan. Jurnal Akuntansi Indonesia, 6(2), 180-195.

Nasution, D. A. D. (2019). Pengaruh transparansi dalam pengelolaan APBD. E-Jurnal Akuntansi Indonesia, 28(1), 669-693.

OECD. (2023). Public Finance and Digital Transformation: Lessons from the Field.

Rahman, A., & Lee, S. (2022). GovTech for transparency in emerging economies: Evidence from Southeast Asia. Asian Development Review, 39(2), 89–102.

Rivero del Paso, J., et al. (2023). The Role of Artificial Intelligence in Modern Fiscal Policies. Journal of Public Administration and Finance.

Transparency International. (2023). Corruption Perceptions Index 2023.

Trisnawati, E., & Wiratmaja, P. (2018). Peningkatan efisiensi anggaran melalui teknologi digital. Journal of Public Finance Management, 10(3), 201–219.

World Bank. (2023). AI in Public Finance: Opportunities and Challenges. World Bank Publications.

Yildiz, M., & Kaya, E. (2021). Digitalization of public finance: The role of AI and big data. Public Sector Performance Journal, 28(3), 192–210.

Yildiz, M., et al. (2017). Value for money in public financial management. Journal of Public Sector Performance, 15(1), 45–60.

Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). Sage Publications.

DOI: https://doi.org/10.5281/zenodo.14360074

Refbacks

  • There are currently no refbacks.