Studi Literatur Faktor yang Mempengaruhi Implementasi E-Budgeting dalam Sektor Publik
DOI:
https://doi.org/10.26740/jpsi.v5n2.p68-79Keywords:
Accounting Reform, Transparency, E-Government, E-BudgetingAbstract
ABSTRACT
This study aimed to describe the influential factors on the implementation of e-budgeting as part of the phenomenon of public sector accounting reform in Indonesia as the manifestation of transparency in public sector services. This study used a literature review method to identify, evaluate, and interpret numbers of existing relevant research to a particular field or topic. In the literature review method, there were three main stages namely planning, conducting, and reporting the reviews. The literatures were determined by selecting articles from several academic databases. The increasing number of corruption cases that had been increasingly significant in Indonesia demanded the government to find reliable solutions to address the problems. The application of ebudgeting in budget management could create transparent and reliable public sector services. The results indicated that the bureaucratic structure, resources, communication, and disposition had an important influence on the implementation of e-budgeting.
ABSTRAK
Studi ini bertujuan untuk mendeskripsikan faktor-faktor yang mempengaruhi implementasi e-budgeting sebagai bagian dari fenomena reformasi akuntansi sektor publik di Indonesia sebagai perwujudan transparansi terhadap pelayanan sektor publik. Penelitian ini menggunakan metode tinjauan literatur yang merupakan cara untuk mengidentifikasi, mengevaluasi, dan menafsirkan penelitian yang telah tersedia dan relevan dengan bidang atau topik tertentu. Dalam metode tinjauan literatur dibagi menjadi 3 tahap utama yaitu planning (perencanaan), conducting (melakukan review) dan reporting (pelaporan). Pencarian literatur daIam peneIitian ini dimuIai dengan memiIih artikeI dari beberapa database akademik. Peningkatan kasus korupsi yang semakin signifikan di Indonesia, menciptakan tuntutan bagi pemerintah agar menemukan solusi yang handal dalam mencegah praktik kotor tersebut. Penerapan teknologi ebudgeting dalam pengelolaan anggaran dapat mewujudkan pelayanan sektor publik yang transparan dan handal. Hasil dari penelitian ini menyatakan bahwa struktur birokrasi, sumber daya, komunikasi dan disposisi memiliki pengaruh penting dalam implementasi e-budgeting.
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