Ardillah, Nurhuda and Antong, Antong and Junaidi, Junaidi (2026) Pengaruh Implementasi E-budgeting dan E-Procurement terhadap efisiensi belanja daerah dalam akuntansi keuangan sektor publik. Ratio: Reviu Akuntansi Kontemporer Indonesia, 7 (2). pp. 18-25. ISSN 2746-0061 (Submitted)
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(1) PENGARUH IMPLEMENTASI E-BUDGETING DAN E-PROCUREMENT TERHADAP EFISIENSI BELANJA DAERAH DALAM AKUNTANSI KEUANGAN SEKTOR PUBLIK.pdf Download (830kB) |
Abstract
This study aims to determine the effect of e-budgeting and eprocurement implementation on regional spending efficiency in the context of public sector financial accounting. The study used a quantitative approach, with a population of the entire Region Apparatus Organizations (OPD) in Palopo City, the sample was selected through a purposive sampling method of 60 respondents. Data were collected through questionnaires and analyzed using multiple linear regression through SPSS. The results indicate that e-budgeting and e-procurement have a major impact on the effectiveness of local expenditure. The implementation of both systems has been shown to increase transparency, data accuracy, and the effectiveness of the budgeting and procurement processes. The results of this study indicate that digital transformation in the public financial system is a strategic step in realizing efficient, transparent, and accountable budget governance. Therefore, local governments need to improve the competence of their apparatus and strengthen their technological infrastructure to optimize the implementation of both systems to support regional spending efficiency
| Item Type: | Article | |||||||||
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| Uncontrolled Keywords: | E-Budgeting; E-procurement; Regional Spending Efficiency; Pulic Sector Accounting | |||||||||
| Subjects: | H Social Sciences > HJ Public Finance | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | Nurhuda Nurhuda Ardillah | |||||||||
| Date Deposited: | 04 Aug 2026 08:24 | |||||||||
| Last Modified: | 04 Aug 2026 08:24 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/6688 |
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