Strengthening Fiscal Transparency through Digital Public-Sector Accountability, Data-Driven Governance, and Artificial Intelligence

Retno Ulfayatun Hidayah; Noor Sidharta; Andiko Tongga; Indah Mustikawati

doi:10.69693/ijmst.v4i3.14476

Authors

Retno Ulfayatun Hidayah STIEBI Prana Putra
Noor Sidharta Sekolah Pascasarjana Universitas Brawijaya
Andiko Tongga Universitas Esa Unggul
Indah Mustikawati Universitas Negeri Yogyakarta

DOI:

https://doi.org/10.69693/ijmst.v4i3.14476

Keywords:

Akuntansi Sektor Publik, Akuntabilitas Digital, Transparansi Fiskal, Tata Kelola Berbasis Data, Kecerdasan Buatan

Abstract

Transformasi digital dapat memperkuat akuntabilitas sektor publik dan transparansi fiskal, meskipun efektivitasnya bergantung pada tata kelola data dan pemanfaatan kecerdasan buatan (artificial intelligence/AI) secara bertanggung jawab. Penelitian ini mengkaji hubungan antara akuntabilitas digital sektor publik dan transparansi fiskal, termasuk peran mediasi tata kelola berbasis data dan pemanfaatan AI di Provinsi Sumatera Selatan. Penelitian menggunakan pendekatan kuantitatif eksplanatori melalui survei terhadap 100 pegawai bidang akuntansi, keuangan, audit, dan teknologi informasi pada instansi pemerintah daerah terpilih. Responden dipilih menggunakan purposive sampling, sedangkan data dikumpulkan melalui kuesioner terstruktur berskala Likert lima poin. Partial Least Squares Structural Equation Modeling (PLS-SEM) digunakan untuk mengevaluasi model pengukuran dan model struktural serta menguji pengaruh tidak langsung melalui bootstrapping dengan 5.000 resampling. Hasil menunjukkan bahwa akuntabilitas digital berpengaruh positif dan signifikan terhadap transparansi fiskal (β = 0,256; p < 0,001). Tata kelola berbasis data memediasi hubungan tersebut (pengaruh tidak langsung β = 0,263; p < 0,001; IK 95% [0,181; 0,366]), demikian pula pemanfaatan AI (β = 0,156; p < 0,001; IK 95% [0,076; 0,247]). Model menjelaskan 68,5% variasi transparansi fiskal (R² = 0,685). Temuan ini menegaskan pentingnya mengintegrasikan akuntabilitas digital, tata kelola data yang andal, dan AI dengan pengawasan memadai untuk mendukung pengelolaan fiskal yang transparan dan akuntabel.

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