DIGITALIZATION OF REGIONAL FINANCIAL MANAGEMENT IN BENGKULU: GOVERNING VALUE FOR FISCAL EFFICIENCY AND INNOVATION
Keywords:
Digital governance, Efficiency, Fiscal innovation, Governing value, Sustainable Development GoalsAbstract
Digital transformation in public financial governance has become a strategic agenda for strengthening transparency, accountability, and fiscal efficiency. This study analyzes the implementation of digitalization of regional financial management in Bengkulu through e-planning, e-budgeting, and e-audit systems, and its relevance to the principles of governing value and fiscal innovation. Using a qualitative case study approach, this research uses secondary data from regional budget (APBD) documents, financial reports, regional regulations, and academic literature related to digital governance. The analysis shows that digitalization in Bengkulu improves the consistency of budget planning, accelerates administrative processes, and strengthens public information, and transparency. Digital-based fiscal innovation also opens up opportunities for community and local business participation, bridging the interests of the government, technology, and society. However, challenges such as limited human resource capacity, technological infrastructure, and regulatory consistency must be addressed to ensure the sustainability of fiscal digitalization. This study emphasizes that fiscal digitalization in Bengkulu is not merely a technical innovation but also a governance instrument that generates value in the form of legitimacy, trust, and sustainability. Thus, Bengkulu can be positioned as a policy laboratory that offers new perspectives in the international discourse on fiscal innovation in developing countries while also supporting the achievement of the Sustainable Development Goals (SDGs).
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