Digital transformation of public financial management: A case study of regional financial application integration in North Sulawesi

Junior Lakat

doi:10.55942/pssj.v5i8.552

Authors

Junior Lakat Universitas Klabat https://orcid.org/0009-0003-5787-4462

DOI:

https://doi.org/10.55942/pssj.v5i8.552

Keywords:

Digitalization, Efficiency, Public Finance, Transformation

Abstract

Local governments in Indonesia face the challenge of improving efficiency, transparency, and accountability in public financial management. One of the strategic efforts undertaken is the digital integration of regional financial applications. However, the success of this transformation depends not only on the technology itself but also on users’ perceptions regarding usefulness, ease of use, and perceived risk. This study aims to analyze the influence of Perceived Usefulness, Perceived Ease of Use, and Perceived Risk on the effectiveness of public financial management through the integration of regional financial applications in North Sulawesi. A quantitative approach was employed by distributing questionnaires to 70 respondents who are users of the financial application in regional government institutions. Multiple linear regression was used for analysis, along with classical assumption tests such as normality, multicollinearity, and heteroscedasticity, followed by t-test and F-test for significance testing. The findings indicate that Perceived Usefulness, Perceived Ease of Use, and Perceived Risk each have a significant partial and simultaneous effect on public financial management. Among them, Perceived Ease of Use exerts the strongest influence, followed by Perceived Usefulness and Perceived Risk. Interestingly, in contrast to previous research suggesting that risk negatively impacts technology adoption, this study finds that Perceived Risk has a positive and significant influence. This suggests that risk awareness can promote more careful and responsible use of financial systems without reducing their effectiveness. Digital transformation in public financial management is shaped not only by infrastructure but also by user perceptions. Perceived usefulness, ease of use, and risk are crucial in supporting the success of regional financial application implementation. Transformation strategies must therefore be supported by organizational readiness and enhanced digital literacy among public officials.

Author Biography

Junior Lakat, Universitas Klabat

Junior Semuel Lakat is an Indonesian academic and writer specializing in economics and education. He is affiliated with Universitas Klabat, where he completed his bachelor’s degree in accounting and Master Degree in Management with a concentration in finance. Junior Semuel Lakat has contributed to several academic journals, particularly focusing on topics such as local government revenue, tourism impact, and digital literacy on public financial management. In addition, now he is pursuing doctoral studies in Management concentrating in public financial management at Universitas Sam Ratulangi in Manado City. Junior Semuel Lakat is recognized for his research on regional economic development, digitalization in public financial management, and the effects of tourism on local economic growth.

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