Published: 2026-02-01

Pengaruh  E-Planning dan E-Budgeting Terhadap Sistem Akuntabilitas Kinerja Pada Organisasi Perangkat Daerah (OPD) Kota Palembang

DOI: 10.35870/jemsi.v12i1.5226

Miranda Yulianti, Sandrayati Sandrayati, Kurnia Widya Oktarini
  • Miranda Yulianti: Politeknik Negeri Sriwijaya
  • Sandrayati Sandrayati: Politeknik Negeri Sriwijaya
  • Kurnia Widya Oktarini: Politeknik Negeri Sriwijaya
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026
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Abstract

E-government is the use of information and communication technology in governance to improve effectiveness, efficiency, and accountability. This study aims to determine the effect of E-Planning and E-Budgeting on the performance accountability system in Regional Apparatus Organizations (OPD) in Palembang City. The sample used was the LAKIP report from 27 Regional Apparatus Organizations in Palembang City for the period 2022-2024. The research method used was quantitative with secondary data collection from the official website of the Palembang City government. The research object was the OPD of Palembang City. The results showed that E-Planning negatively affected performance accountability, while E-Budgeting did not. Simultaneously, the two independent variables, namely E-Planning and E-Budgeting, together significantly influenced accountability. The implications of this study emphasize the importance of utilizing information technology in increasing transparency, efficiency, and public participation in regional governance.


 

Keywords

E-Planning; E-Budgeting; Accountability

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How to Cite

Yulianti, M., Sandrayati, S., & Oktarini, K. W. (2026). Pengaruh  E-Planning dan E-Budgeting Terhadap Sistem Akuntabilitas Kinerja Pada Organisasi Perangkat Daerah (OPD) Kota Palembang. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(1), 488-497. https://doi.org/10.35870/jemsi.v12i1.5226
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: 2026-02-01

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Author Biographies
Miranda Yulianti, Politeknik Negeri Sriwijaya
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Politeknik Negeri Sriwijaya, Indonesia.

Sandrayati Sandrayati, Politeknik Negeri Sriwijaya
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Politeknik Negeri Sriwijaya, Indonesia.

Kurnia Widya Oktarini, Politeknik Negeri Sriwijaya
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Politeknik Negeri Sriwijaya, Indonesia.

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