IMPROVING ACCOUNTABILITY IN PUBLIC SECTOR FINANCIAL REPORTING: THE ROLE OF DIGITAL TRANSFORMATION

Annisa Rizky Nabila, Fitria Safwa Ifrani, Haura Nabila Pohan, Eka Nurmala Sari, Sri Rahayu

Abstract


In the public sector, accountability is not only a legal obligation, but also part of the effort to ensure that limited resources are managed in an effective and efficient manner. The use of technology is expected to facilitate the reporting system in the public sector. The digital transformation of public accountants makes changes in the delivery of government services, which involves the application of technology such as data analysis, the use of artificial intelligence, automation, which aims to optimize public services. The digital revolution in public administration has had a significant impact on government operations and public services. A number of fields such as politics, governance, health, education, and the economy have become more accessible thanks to digital technology. Everyone is encouraged to be transparent, effective, engaged and use data for decision-making. In addition, digital transformation provides opportunities for open, transparent and reliable government.

 


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DOI: https://doi.org/10.3059/insis.v0i0.23199

DOI (PDF): https://doi.org/10.3059/insis.v0i0.23199.g13166

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