Published 2025-12-25
Keywords
- indonesia
How to Cite
Abstract
This study aims to examine the implementation of the e-budgeting system as a tool to prevent corruption and fraud in local government budget management. The transition from a manual budgeting system to a digital one is expected to improve transparency, data accuracy, and public accountability. This study employed a descriptive qualitative method by analyzing documents, conducting interviews with local finance officials, and observing the budget planning and approval process. The results indicate that e-budgeting can reduce the possibility of document manipulation, arbitrary budget additions, fraudulent expenditures, and intervention by various parties because the entire process is digitally recorded and traceable. Furthermore, the use of a digital system in budget management also facilitates data integration from planning, procurement, and performance reporting, thus facilitating internal and public oversight. However, the study also identified several obstacles, such as a lack of technological facilities, resistance from bureaucrats, and low human resource capacity in using the system. Overall, e-budgeting has great potential to become a strategic tool in promoting more transparent, accountable, and corruption-free local financial management, as long as it is supported by strong political commitment, a strict oversight system, and increased capacity of officials.
Keywords: e-budgeting, fraud, corruption, regional budget, transparency, accountability
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References
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