Evaluation of the Effectiveness of E-Budgeting in Increasing Budget Management Transparency in the DKI Jakarta Provincial Government

Abstract

This study evaluates the effectiveness of the implementation of the e-Budgeting system in increasing the transparency of budget management in the Jakarta Provincial Government. The research background is the need to strengthen public accountability and prevent misuse of funds through the use of information technology. The method used is descriptive qualitative with documentation study techniques and non-participatory observation of the content of the SMARTAPBD portal, the 2021–2024 annual APBD document, as well as official uploads on the DKI Jakarta Provincial Government's social media (Twitter, Facebook, Instagram). Data analysis is carried out through reduction based on indicators of data disclosure, information accessibility, and track record (audit trail); data presentation through feature mapping and publication patterns; and cross-verification with external reports. The results of the study show that e-Budgeting provides real-time access and a structured format for planning, revising, and realizing budgets that facilitate public monitoring, strengthen audit trails, and increase public participation in online musrenbang. The obstacles identified include the digital literacy gap of SKPD employees, uneven network infrastructure, and the complexity of user interfaces. Recommendations include improving digital literacy training, simplifying the portal interface, and optimizing integration with e-Procurement and e-Monev systems. These findings have practical implications as a guideline for other local governments to adopt e-Budgeting to realize more transparent, accountable, and participatory public financial governance.