Optimizing Budget Governance through SAKTI from the Perspective of Digital Governance at the Office of the Ministry of Religious Affairs, Tabalong Regency

Fauzan Ahsani Hamdi; V Rudy Handoko; Rachmawati Novaria

doi:10.55927/fjas.v4i7.250

Authors

Fauzan Ahsani Hamdi Universitas 17 Agustus 1945 Surabaya
V Rudy Handoko Universitas 17 Agustus 1945 Surabaya
Rachmawati Novaria Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55927/fjas.v4i7.250

Keywords:

Optimization, SAKTI, Digital Governance

Abstract

This study aims to analyze the optimization of budget governance through the implementation of the Institutional Financial Application System (SAKTI) from a digital governance perspective at the Office of the Ministry of Religious Affairs, Tabalong Regency. The main issue addressed is the limited technical understanding among staff regarding SAKTI features. The research problem focuses on how the implementation of SAKTI can achieve efficient, transparent, and accountable budget governance. This research adopts a qualitative approach with a case study design and thematic analysis techniques. The findings indicate that SAKTI enhances budget process efficiency and reporting accountability; however, strengthening human resource capacity and infrastructure support is still needed to ensure the system functions optimally, digitally, and sustainably.

References

Agustriyani, D. (2022). Pengelolaan dana BOS di Madrasah Tsanawiyah Negeri 1 Kota Palangka Raya (Disertasi Doktoral, IAIN Palangka Raya).

Allen, R., Hemming, R., & Potter, B. H. (2013). The international handbook of public financial management. Palgrave Macmillan.

Creswell, J. W. (2019). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). Thousand Oaks, CA: SAGE Publications.

Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006). Digital era governance: IT corporations, the state, and e-government. Oxford University Press.

Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006). New public management is dead—long live digital-era governance. Journal of Public Administration Research and Theory, 16(3), 467–494. https://doi.org/10.1093/jopart/mui057

Fadri, Z., & Fil, S. (2024). Era digital dan dampaknya terhadap administrasi publik. Dalam Reformasi birokrasi dalam administrasi publik: Tantangan dan peluang di era digital (hlm. 61).

Hartanti, E. P. H. (2023). Perspektif hak asasi manusia dalam menghadapi era society 5.0 dengan digitalisasi birokrasi di lingkungan Kementerian Agama Kabupaten Temanggung (Disertasi Doktoral, UPT Perpustakaan Undaris).

Jimi, J., & Suherman, U. (2025). Peran Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dalam pengelolaan anggaran Kementerian Agama Kabupaten Karawang. Musytari: Jurnal Manajemen, Akuntansi, dan Ekonomi, 18(4), 11–20.

Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. Newbury Park, CA: SAGE Publications.

Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook (2nd ed.). Thousand Oaks, CA: SAGE Publications.

Nurahma, G. A., & Hendriani, W. (2021). Tinjauan sistematis studi kasus dalam penelitian kualitatif. Mediapsi, 7(2), 119–129.

Novita Sari, A., Tawaqal Ainy Kusuma, N., Az-Zahra Dahlan, U., Alvia Ritonga, P., & Hajijah Purba, S. (2024). Analisis Mutu Pelayanan Kesehatan Terhadap Kepuasan Pasien: Literature Review. Jurnal Kesehatan Dan Teknologi Medis (JKTM), 06(03), 434–454.

Rahman, S., Hartanto, S., & Harkat, A. (2023). Analisis implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI). Jurnal Akuntansi Terapan dan Bisnis, 3(1), 64–72.

Resti, A. (2025). Analisis implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada proses penyusunan laporan keuangan satuan kerja pemerintah dengan pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT) (Disertasi Doktoral, Universitas Lampung).

Roihan, R. (2025). Kebijakan peningkatan kualitas perencanaan anggaran Kementerian Agama. Jurnal Ilmiah Gema Perencana, 3(3), 429–446.

UNDP. (1997). Governance for sustainable human development. United Nations Development Programme.