TRANSFORMASI DIGITAL DALAM AKUNTANSI PUBLIK: STRATEGI ANTIKORUPSI MELALUI E-GOVERNMENT (Studi Empiris Pada Badan Pengelolaan Keuangan Daerah Kabupaten Gowa)

Authors

  • Tiara Dwi Febryanti Universitas Islam Negeri Alauddin Makassar Author
  • Muh. Radiansyah Universitas Islam Negeri Alauddin Makassar Author
  • Aulia Altha Fany Ruslan Universitas Islam Negeri Alauddin Makassar Author
  • Jamaluddin Majid Universitas Islam Negeri Alauddin Makassar Author

Keywords:

E-Government, E-Planning, E-Procurement, E-Budgeting, Public Sector Integrity.

Abstract

This study examines the effect of e-government implementation, consisting of e-planning, e-procurement, and e-budgeting, on public sector integrity at the Regional Financial Management Agency (BPKD) of Gowa Regency. This study employs a quantitative associative approach using primary data collected through questionnaires distributed to BPKD officials. Data analysis is conducted using regression techniques to examine both direct effects and the moderating role of human resource competence. The results are expected to indicate that e-planning, e-procurement, and e-budgeting have a positive and significant effect on public sector integrity, and that human resource competence strengthens the relationship between e-government implementation and public sector integrity. These findings highlight that the effectiveness of digital transformation in public sector accounting is highly dependent on the readiness and competence of government officials. This study is expected to contribute to the development of public sector accounting literature and provide practical insights for local governments in promoting transparent, accountable, and integrity-driven financial governance.

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References

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Ghozali, I. (2006). Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.

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https://doi.org/10.18196/jai.2003128

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Published

2025-12-26

Issue

Vol. 1 No. 3 (2026): Januari

Section

Articles

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How to Cite

TRANSFORMASI DIGITAL DALAM AKUNTANSI PUBLIK: STRATEGI ANTIKORUPSI MELALUI E-GOVERNMENT (Studi Empiris Pada Badan Pengelolaan Keuangan Daerah Kabupaten Gowa) (Tiara Dwi Febryanti, Muh. Radiansyah, Aulia Altha Fany Ruslan, & Jamaluddin Majid, Trans.). (2025). SIGARUDA JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi Dan Pendidikan, 1(3), 21-33. https://ejournal.sociovisionary.com/index.php/garudajournal/article/view/172

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