Faktor-Faktor yang Memengaruhi Penerapan E-Budgeting dalam Mewujudkan Good Governance di Pemerintah Aceh

Abstract

Regional autonomy requires a bureaucratic reform in financial management by implementing good governance principles to improve government performance and accelerate regional development goals. During the 4.0 digitalization industrial era, information systems can be designed to support media, such as e-budgeting used by the Aceh Local Government. E-budgeting plays a role in the punctuality of the Ratification of the Aceh Regional Budget in 2020. However, the Bureaucratic Reform Index Realization did not increase, and even the Transparency Index decreased last year. This study aims to determine some factors that influence e-budgeting implementation. The study population was 47 Aceh Local Government Agencies (SKPA) as analysis units. The data collection technique used online questionnaires and interviews with 67 respondents via a google form. Descriptive analysis toward the implementation of e-budgeting in SKPA indicates good performance. Aceh Government e-budgeting implementation achieves the highest value on effectiveness principle and the lowest on transparency principle. The technique of multiple linear regression analysis was used at the 0.05 significance level. Results of the simultaneous test show a significance value of 0.042; thus, it can conclude that at least one independent variable affects the dependent variable. The partial test results also show a significance value of 0.049 with a constant value of 3.418, and the coefficient of determination is 0.437. This study proves that direct supervisor support and the number of operators positively and significantly affect implementing e-budgeting. Meanwhile, other variables, including formal education, experience, training, and income-work balancing, also have a positive impact but are insignificant.