Sinkronisasi Digital: Analisis Integrasi E-planning dan E-budgeting dalam Peningkatan Sakip di Pemerintah Kota Surabaya

Selomita Purnama Sari; Rosalina Meysela Nurtriana; Indra Devian Lumban Gaol

doi:10.55606/mri.v4i3.9352

Authors

Selomita Purnama Sari Universitas Negeri Surabaya
Rosalina Meysela Nurtriana Universitas Negeri Surabaya
Indra Devian Lumban Gaol Universitas Negeri Surabaya

DOI:

https://doi.org/10.55606/mri.v4i3.9352

Keywords:

Digital Era Governance, E-Budgeting, E-planning, Performance Accountability, System Interoperability

Abstract

Surabaya City Government achieved the AA predicate in the 2024 SAKIP evaluation, becoming the first city in Indonesia to reach this highest distinction. Behind this achievement, the mandatory transition to SIPD RI presents real structural obstacles: program nomenclature mismatch, double-entry burden at the OPD level, and the risk of planning-budgeting linearity distortion. This study employs a systematic documentary analysis approach grounded in Digital Era Governance (DEG) and Policy-Budget Linkage Theory. The documentary corpus consists of the Surabaya RKPD 2024–2025, APBD documents, SIPD RI regulations, and SAKIP evaluation reports from KemenPANRB. The findings reveal that the system locking mechanism and digital-based performance cascading form the primary institutional foundation of Surabaya's SAKIP quality, while the compliance cost of SIPD RI standardization remains an unresolved institutional barrier. The novelty of this study lies in its analysis of digital system transition governance in a high-digital-maturity local government-a perspective consistently absent from Indonesian public administration literature, which predominantly examines regions with low digital capacity.

Downloads

Download data is not yet available.

References

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

Badan Keuangan Daerah Kabupaten Karanganyar. (2024). Implementasi Sistem Informasi Pemerintah Daerah RI (SIPD RI) dalam proses akuntansi dan pelaporan keuangan daerah. ResearchGate. https://doi.org/10.13140/RG.2.2.34297.77929

Bowen, G. A. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27–40. https://doi.org/10.3316/QRJ0902027

Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006a). Digital era governance: IT corporations, the state and e-government. Oxford University Press.

Dunleavy, P., Margetts, H., Bastow, S., & Tinkler, J. (2006b). New public management is dead—Long live digital-era governance. Journal of Public Administration Research and Theory, 16(3), 467–494. https://doi.org/10.1093/jopart/mui057

European Commission. (2017). New European interoperability framework: Promoting seamless services and data flows for European public administrations. Publications Office of the European Union.

Gunawan, D. R. (2016). Penerapan sistem e-budgeting terhadap transparansi dan akuntabilitas keuangan publik (Studi pada Pemerintah Kota Surabaya). AKRUAL: Jurnal Akuntansi, 8(1), 72–102. https://doi.org/10.26740/jaj.v8n1.p72-102

Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia. (2024). Tren kenaikan SAKIP selama 10 tahun: Korelasi positif akuntabilitas kinerja dengan akselerasi pembangunan. Siaran Pers, 2 Oktober 2024. https://menpan.go.id

Kompas. (2024, Oktober 3). Surabaya raih predikat AA SAKIP, pertama di Indonesia. Harian Kompas.

Mardiana, M. E., Adinda, R. A., & Isnaini, N. L. (2021). Analisis faktor keberhasilan implementasi e-government di Bandung, Batam dan Surabaya. Jurnal Sosial dan Sains, 1(7), 598–609. https://doi.org/10.59188/jurnalsosains.v1i7.150

Margetts, H., & Dunleavy, P. (2013). The second wave of digital era governance: A quasi-paradigm for government on the web. Philosophical Transactions of the Royal Society A, 371(1987). https://doi.org/10.1098/rsta.2012.0382

Maulana, D., Larasati, E., Suwitri, S., & Kismartini. (2019). The information technology-based planning and budgeting system in the regional government of Banten Province Indonesia. Proceedings of the International Conference of Democratisation in Southeast Asia (ICDeSA 2019). Atlantis Press.

Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.

Payne, G., & Payne, J. (2004). Key concepts in social research. SAGE Publications.

Pemerintah Kota Surabaya. (2024a). APBD Surabaya 2024 disahkan sebesar Rp 10,9 triliun. Berita Resmi Pemkot Surabaya, 10 November 2024. https://www.surabaya.go.id

Pemerintah Kota Surabaya. (2024b). APBD 2025 ditetapkan sebesar Rp 12,3 triliun. Siaran Pers, 15 Agustus 2024. https://www.surabaya.go.id

Peraturan Menteri Dalam Negeri Nomor 70 Tahun 2019 tentang Sistem Informasi Pemerintahan Daerah.

Prior, L. (2003). Using documents in social research. SAGE Publications.

Schick, A. (2000). A contemporary approach to public expenditure management. World Bank Institute.

Suwidyanti, N. (2023). Peran good governance melalui reformasi birokrasi dan e-government guna meningkatkan penyelenggaraan pemerintahan berbasis kinerja di Kota Surabaya. Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik, 10(2), 530–543. https://doi.org/10.37606/publik.v10i2.560

Tahir, M. I., Martini, A., Gunawan, A. A. N., Makbul, Y., Yossa, N., Wiryanto, W., Fahrudin, M., & Ilya, R. (2025). Can digital transformation improve the transparency and accountability of Indonesian public governance? International Journal of Data and Network Science, 9(3), 689–700. https://doi.org/10.5267/j.ijdns.2024.7.009

Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.