The Transformation and Digitalization of Public Finance in North Sulawesi
DOI:
https://doi.org/10.31154/isc12.v12i5.77.1132-1147Keywords:
Digitalization, Efficiency, North Sulawesi, Public Finance, TransformationAbstract
The rapid development of information technology has encouraged the public sector, especially regional public finance management, to transform in order to improve transparency, efficiency, and accountability. In North Sulawesi, transformation and Digitalization aim to strengthen public finance governance, which still faces challenges related to infrastructure, human resource quality, and bureaucratic resistance. This study aims to analyze the influence of transformation and digitalization on the quality of public finance management in North Sulawesi. A quantitative approach with a descriptive associative design was used. Data were collected through questionnaires distributed to 70 respondents directly involved in public finance management. The data were analyzed using multiple linear regression, with t-test, F-test, and determination coefficient (R²). The results show that transformation has a positive and significant partial effect on public finance, while Digitalization, although positive, does not have a significant partial effect. However, the F-test confirms that both variables simultaneously have a significant effect. The low R² (8.1%) indicates that other supporting factors are needed to maximize the impact. The study emphasizes that the success of transformation and digitalization depends strongly on bureaucratic readiness, human resource quality, cultural integration, and strengthened oversight. Transformation and digitalization contribute meaningfully but require synergy with supporting policies, human resource capacity building, and management reforms to ensure more effective, transparent, and accountable public finance in North Sulawesi.References
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