Pengaruh E-Planning dan E-Budgeting Terhadap Sistem Akuntabilitas Kinerja Pada Organisasi Perangkat Daerah (OPD) Kota Palembang
DOI:
https://doi.org/10.35870/jemsi.v12i1.5226Keywords:
E-Planning, E-Budgeting, AccountabilityAbstract
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.
Downloads
References
Afrianto, D., Sunardi, & Sisharini, N. (2024). Pengaruh perencanaan, transparansi dan akuntabilitas terhadap kinerja pengelolaan keuangan daerah melalui pengawasan sebagai variabel moderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 6(3), 38–51.
Andhayani, A. (2023). Sistem informasi pemerintahan daerah: e-Budgeting untuk mewujudkan akuntabilitas pemerintah daerah. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 4(2), 183–193. https://doi.org/10.33795/jraam.v4i2.005.
Apriliani, A. S., Dirgantari, N., Hariyanto, E., & Wibowo, H. (2023). Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah. Owner: Riset dan Jurnal Akuntansi, 7(1), 254-264. https://doi.org/10.33395/owner.v7i1.1289.
Cahya'Azizah, A., Dirgantari, N., Winarni, D., Setyadi, E. J., & Wibowo, H. (2026). Pengaruh E-Simbada, E-Budgeting, dan E-Planning Terhadap Sistem Akuntabilitas Kinerja Instansi Pemerintah Daerah di Wilayah Provinsi Jawa Tengah Tahun 2021-2023. Paradoks: Jurnal Ilmu Ekonomi, 9(1), 380-394. https://doi.org/10.57178/paradoks.v9i1.2166.
Gamayuni, R. R., & Hendrawaty, E. (2022). E-Planning, E-Budgeting and the quality of government institution performance accountability system in Indonesia. Talent Development & Excellence, 11(1s), 218–225.
Lastri, J. (2019). Pengaruh maturitas SPIP, kapabilitas APIP, serta implementasi E-Planning E-Budgeting terhadap kualitas sistem akuntabilitas kinerja instansi pemerintah. Tesis Universitas Lampung. http://digilib.unila.ac.id/54966/%0Ahttp://digilib.unila.ac.id/54966/3/tesis%20tanpa%20bab%20pembahasan.pdf
Maharani, D. D. (2020). Penerapan E-Planning sebagai bentuk sistem perencanaan daerah berbasis teknologi di Kabupaten Demak. Sustainability (Switzerland), 11(1), 1–14.
Novendri, I. (2024). Pengaruh E-Budgeting, pengendalian internal, dan sistem akuntansi keuangan daerah terhadap akuntabilitas pengelolaan keuangan di organisasi perangkat daerah Kabupaten Bulungan. 12(1), 1–10.
Padmasari, O. A. (2024). Pengaruh implementasi e-planning, e-budgeting, dan e-procurement terhadap transparansi pengelolaan keuangan daerah pada pemerintah Kabupaten Lampung Utara. 01031182025020.
Putri, G. A. W. (2024). Pelaksanaan E-Budgeting Dalam Penyusunan Program Kerja Organisasi Perangkat Daerah Pada Pemerintah Kota Surabaya. Soetomo Magister Ilmu Administrasi, 2(1), 55-62.
Putririnda, V. I. (2020). Pengaruh implementasi E-Budgeting terhadap transparansi dan akuntabilitas keuangan daerah di Pemerintah Kota Surabaya. 2507(February), 1–9.
Rahman, N. R. (2022). Pengaruh implementasi E-Budgeting dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan dengan budaya organisasi sebagai variabel moderasi.
Yulianti, M. (2025). PENGARUH E-PLANNING DAN E-BUDGETING TERHADAP SISTEM AKUNTABILITAS KINERJA PADA ORGANISASI PERANGKAT DAERAH KOTAPALEMBANG (Doctoral dissertation, Politeknik Negeri Sriwijaya).
Zalfa, M. (2023). Efektivitas E-Planning dalam sinkronisasi dokumen rencana kerja dan dokumen pelaksana anggaran di Bappeda Litbang Kota Palembang Provinsi Sumatera Selatan. 1–23.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Miranda Yulianti, Sandrayati Sandrayati, Kurnia Widya Oktarini
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
