E-government and Public Financial Management reform: An examination of SAKTI implementation
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Gunawan Ari Nursanto(1*)
Politeknik Imigrasi dan Pemasyarakatan Indonesia
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Seno Setyo Pujonggo(2)
Politeknik Imigrasi dan Pemasyarakatan Indonesia
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Muhammad Arief Hamdi(3)
Politeknik Imigrasi dan Pemasyarakatan Indonesia
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Virra Wirdhiningsih(4)
Politeknik Imigrasi dan Pemasyarakatan Indonesia
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Arief Febrianto(5)
Politeknik Imigrasi dan Pemasyarakatan Indonesia
(*) Corresponding Author
Keywords:
IFMIS, E-Government, Information Systems Success, Public Financial Management
Abstract
The digitalisation of public financial management in Indonesia has advanced through the Integrated Financial Management Information System (IFMIS), particularly the mandatory Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) for all central government work units. This article analyses SAKTI’s implementation at the Immigration Polytechnic, a strategic vocational institution under the Ministry of Law, expected to strengthen efficiency, transparency, and accountability in managing state funds. Using DeLone and McLean’s (2003) Information Systems Success Model, the study assesses system quality, information quality, service quality, use, user satisfaction, and net benefits. A case study design was employed, combining a survey of end-users with semi-structured interviews and document analysis. The findings show that SAKTI has improved standardisation and traceability of financial transactions, yet several socio-technical challenges persist, including unstable connectivity, system slowdowns during peak periods, limited user training, and varying levels of digital literacy. These constraints reduce user satisfaction and hinder the full realisation of organisational benefits. The study contributes to e-government and IFMIS literature in developing country bureaucracies and proposes practical recommendations to strengthen leadership commitment, capacity-building, and technical infrastructure to optimise SAKTI implementation in education-sector work units.
Keywords: IFMIS; E-Government; Information Systems Success; Public Financial Management
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References
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Lumbanraja P., Lubis A.N., Hasibuan B.K., & Harahap H. (2024). Analysis Of Factors Affecting Usage Electronic Money On Shopping Behavior On Metropolitan Consumers In Indonesia Moderated By Shopping Efficiency. Quality - Access to Success, 25(199), 183.0-192.0. https://doi.org/10.47750/QAS/25.199.20
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Setyaningrum, D. (2024). The impact of SAKTI on public financial reporting in Indonesia. Journal of Accounting and Public Policy, 43(2), 1–22.
Suryanto, S. (2025). The influence of public sector accounting systems and budget transparency on the quality of local government financial reporting. Aisthebest, 10(1), 1–15.
Untar, J. K. A. (2025). Pengaruh sistem digital akuntansi terhadap kualitas pengambilan keputusan. Journal of Accounting and Finance, 12(3), 1–18.
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Wilson, W. (1887). The study of administration. Political Science Quarterly, 2(2), 197–222.
Wijaya, D. R. (2025). Building digital governance ecosystem readiness for Indonesian regional representative council institution. Otoritas: Jurnal Ilmu Pemerintahan, 15(2), 1–20.
Wijaya, I. D. (2024). An analysis of the challenges and opportunities for digital transformation on governance in Indonesian public organisations. Proceedings of Nobel, 1(1), 1–15.
Yanuar, M., Sutrisna, A., & Prasetya, D. (2025). The role of accounting information systems in improving the accuracy of budget planning and control in government agencies. Journal of Economics and Management
Studies, 7(4), 1–18.
Yatun, I. (2025). The audit board of the Republic of Indonesia provides unqualified opinion on LKPP for fiscal year 2024. BPK Official Publication, 1–12.
Zulyani, R. (2024). The effect of system quality perceptions, information quality, and service quality on accounting information system use and satisfaction. SIMAK: Journal of Accounting and Information Systems, 21(2), 239–254.
Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review. Financial Accountability & Management, 38(3), 298–320.
Amriani, T. N., & Iskandar, A. (2019). Analisis kesuksesan implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada satuan kerja di lingkungan Badan Pendidikan dan Pelatihan Keuangan (BPPK). Kajian Ekonomi & Keuangan, 3(1), 55–74.
Arif, B. (2021). Distance learning to increase civil servants’ competencies: Problems, challenges and role of BPK. BPK Indonesia Publications.
Arindhita, C. D., & Fadli, S. (2025). Assessing corporate and digital culture to develop transformation initiatives at PT SMI (SOE in Indonesia). Eduvest - Journal of Universal Studies, 5(9), 1–18.
Alcivar, I., & Abad, A. G. (2016). Design and evaluation of a gamified system for ERP training. Computers in Human Behavior, 58, 109–118.
Amriani, T. N., & Iskandar, A. (2019). Analisis Kesuksesan Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Satuan Kerja di Lingkungan Badan Pendidikan dan Pelatihan Keuangan (BPPK). Kajian Ekonomi Dan Keuangan, 3(1), 54–74.
Anjaningrum W.D., Yogatama A.N., Sidi A.P., Hermawati A., & Puji Suci R. (2024). The impact of Penta-Helix Collaborative Business Incubation Process on the creative business strategic orientation and innovation capability. International Journal of Learning and Intellectual Capital, 21(1), 60.0-77.0. https://doi.org/10.1504/IJLIC.2024.136380
Ball, I. (1994). Reinventing government: Lessons learned from the New Zealand Treasury. The Government Accountants Journal, 43(3), 19–27.
Borrero-Domínguez, I. (2024). Digital transformation in government: A comprehensive analysis. International Journal of Government Technology, 12(4), 234–251.
Boxall, P. (1998). The revolution in government accounting. Australian CPA, 68(4), 18–24.
Brusca, I., & Martinez, J. C. (2016). Adopting International Public Sector Accounting Standards: A challenge for modernizing and harmonizing government accounting. Accounting in Europe, 13(2), 213–232.
Chaltseva, O. (2023). Evaluation of public policy as an indicator of its effectiveness: Experience for Ukraine. Public Administration and Local Government. https://doi.org/10.32782/2414-4436/2023-1-9
Creswell, J. W., & Clark, V. L. P. (2018). Designing and conducting mixed methods research (3rd ed.). Sage.
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Denhardt, R. B., & Denhardt, J. V. (2003). The new public service: Serving, not steering. M.E. Sharpe.
Diamond, J., & Khemani, P. (2005). Introducing Financial Management Information Systems in Developing Countries.
Dwiyanto, A. (2006). Mewujudkan good governance melalui pelayanan publik. Gadjah Mada University Press.
El Barqa, M., Sandrawati, A., & Tyas, A. A. W. P. (2025). Organizational culture transformation in bureaucratic reform and digitalization in government agencies. Modern Society and Education Journal, 6(4), 6553–6559.
Ernawati, I. A. (2025). User satisfaction analysis of financial technology applications using the end user computing satisfaction model. Bisnis Terapan, 8(1), 1–16.
Fitriyanti, E. (2024). The effect of digital transformation on governance in Indonesia: A case study of e-government implementation in public services. PolitiScope: Journal of Political Innovation and Analysis, 1(1), 27–45.
Hafid, M. (2024). Digital infrastructure prepared to develop AI tech in Indonesia. Indonesian National Police Publications, 1–8.
Eggers, W. D., & Bellman, J. (2015). The Journey to Government’s Digital Transformation.
Halawi, L. A., McCarthy, R. V., & Aronson, J. E. (2007). An empirical investigation of knowledge management systems’ success. Journal of Computer Information Systems, 48(2), 121–135.
Hasanah, N., & Sriyani, S. (2021). Implementasi Sistem Aplikasi Keuangan Tingkat Instansi di Masa Pandemi Covid-19 pada KPPN Palembang. Journal Publicuho, 4(3), 886–912.
Heeks, R. (2003). Most e-Government for Development Projects Fail: How Can Risks be Reduced?
Hood, C. (1991). A public management for all seasons? Public Administration, 69(1), 3–19.
Livari, J. (2005). An empirical test of the DeLone and McLean model of information system success. Database for Advances in Information Systems, 36(2), 8–27.
Irfana, D. & Haliah. (2025). Literature review on the implementation of government accounting standards (SAP) in Indonesia. Advanced Journal of Economics and Management Studies, 1(2), 1–22.
Khairunnisa, P., & Setyowati, M. S. (2024). Analysis of factors influencing user satisfaction with the benefits of the information system in the SIPD-SIKD application of the Special Capital Region of Jakarta. Asian Journal of Social Health, 3(1), 1–18.
Khasanah, A. U., & Nilasari, N. (2023). SAP implementation effectiveness in Indonesian regional governments. Jurnal Akuntansi Pemerintahan, 9(1), 78–95.
Kristiani, G. M. (2024). Challenges of government accounting policy reform in Indonesia. Journal of Economics and Governance, 11(3), 45–68.
Lala, R. N. O. (2025). Analysis of local government information systems on financial reporting quality. Green Innovation for Energy and Advancement, 5(2), 1–15.
Lastanti, N., & Djasuli, M. (2024). Managing financial flows in the public sector through digital transformation. Eduvest - Journal of Universal Studies, 4(8), 7542–7548.
Lilhaq, A. G. (2024). Evaluation of IPSAS adoption policy in Indonesia: An empiricist perspective. Journal of Management Universitas Indonesia, 47(1), 1–22.
Noordiyati, N. (2025). Digital government implementation and its implications for public sector accounting systems and data security. Advances in Applied Accounting Research, 3(1), 41–54.
Lumbanraja P., Lubis A.N., Hasibuan B.K., & Harahap H. (2024). Analysis Of Factors Affecting Usage Electronic Money On Shopping Behavior On Metropolitan Consumers In Indonesia Moderated By Shopping Efficiency. Quality - Access to Success, 25(199), 183.0-192.0. https://doi.org/10.47750/QAS/25.199.20
Ndou, V. D. (2004). E-Government for Developing Countries: Opportunities and Challenges. The Electronic Journal of Information Systems in Developing Countries, 18(1), 1–24.
Novel N.J.A., Alexandri M.B., & Supriyanto. (2023). Creative City Start-up Business Acceleration in the Metaverse Era: Entrepreneurial Leadership and Innovation. Review of Integrative Business and Economics Research, 12(1), 216.0-229.0.
Pramono R., Juliana J., Sihombing S.O., & Sianipar R. (2024). Spiritual Capital in Supporting Women’s Sustainable Entrepreneurship in the Creative Economy of the Tourism Sector. Contributions to Management Science, Part F3767, 409.0-429.0. https://doi.org/10.1007/978-3-031-67531-7_34
Rahman, S., Hartanto, S., & Harkat, A. (2023). Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI). Asersi: Jurnal Akuntansi Terapan Dan Bisnis, 3(1), 64–72.
Ramadhan, D. A., & Gultom, J. A. P. (2020). Perancangan Web Pelayanan Perizinan Pemerintah Menggunakan Lean UX. Jurnal Ilmu Komputer Dan Agri-Informatika, 7(1), 21–30. https://doi.org/10.29244/jika.7.1.21-30
Safriandi, F. (2023). An influence of quality on system user satisfaction in instance level financial application system. Jurnal Ekonomi, 12(1), 1722–1727.
Setyaningrum, D. (2024). The impact of SAKTI on public financial reporting in Indonesia. Journal of Accounting and Public Policy, 43(2), 1–22.
Suryanto, S. (2025). The influence of public sector accounting systems and budget transparency on the quality of local government financial reporting. Aisthebest, 10(1), 1–15.
Untar, J. K. A. (2025). Pengaruh sistem digital akuntansi terhadap kualitas pengambilan keputusan. Journal of Accounting and Finance, 12(3), 1–18.
Verdian, G. (2024). Top 10 blockchain innovations transforming finance in 2024. Fintech Strategy Insights, 1–12.
Weber, M. (1922). Economy and society: An outline of interpretive sociology. University of Chicago Press.
Wibowo, F., & Purwanti, L. (2018). SPBE and its implementation in Indonesian public administration. Journal of Public Administration, 22(1), 89–107.
Wilson, W. (1887). The study of administration. Political Science Quarterly, 2(2), 197–222.
Wijaya, D. R. (2025). Building digital governance ecosystem readiness for Indonesian regional representative council institution. Otoritas: Jurnal Ilmu Pemerintahan, 15(2), 1–20.
Wijaya, I. D. (2024). An analysis of the challenges and opportunities for digital transformation on governance in Indonesian public organisations. Proceedings of Nobel, 1(1), 1–15.
Yanuar, M., Sutrisna, A., & Prasetya, D. (2025). The role of accounting information systems in improving the accuracy of budget planning and control in government agencies. Journal of Economics and Management
Studies, 7(4), 1–18.
Yatun, I. (2025). The audit board of the Republic of Indonesia provides unqualified opinion on LKPP for fiscal year 2024. BPK Official Publication, 1–12.
Zulyani, R. (2024). The effect of system quality perceptions, information quality, and service quality on accounting information system use and satisfaction. SIMAK: Journal of Accounting and Information Systems, 21(2), 239–254.
Published
2026-07-16
How to Cite
Nursanto, G., Pujonggo, S., Hamdi, M., Wirdhiningsih, V., & Febrianto, A. (2026). E-government and Public Financial Management reform: An examination of SAKTI implementation. Journal of Management : Small and Medium Enterprises (SMEs), 19(2), 1567-1576. https://doi.org/10.35508/jom.v19i2.26226
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Articles
