2
How to cite this paper
APA: Tahir, M., Martini, A., Gunawan, A., Makbul, Y., Yossa, N., Wiryanto, W., Fahrudin, M & Ilyas, 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.
Chicago/Turabian: Tahir, M., Martini, A., Gunawan, A., Makbul, Y., Yossa, N., Wiryanto, W., Fahrudin, M & Ilyas, R. 2025. "Can digital transformation improve the transparency and accountability of Indonesian public governance?." International Journal of Data and Network Science 9, no. 3 (2025): 689-700.
AMA: Tahir, M., Martini, A., Gunawan, A., Makbul, Y., Yossa, N., Wiryanto, W., Fahrudin, M & Ilyas, R. Can digital transformation improve the transparency and accountability of Indonesian public governance?. International Journal of Data and Network Science. 2025;9(3):689-700.
References
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Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management, 38(2), 152-176.
Al Sulaimani, A. H. A., & Ozuem, W. (2022). Understanding the role of transparency, participation, and collaboration for achieving open digital government goals in Oman. Transforming Government: People, Process and Policy, 16(4), 595-612.
Alla, B., & Filonych, O. (2020). Digitalization provides transparency in the management of the public finance and asset. Науковий журнал «Економіка і регіон», 1(76), 74-85.
Aryatama, S., Widodo, U., Fahriyah, F., Pribadi, T., & Suacana, I. W. G. (2024). Enhancing Governance Efficiency through Digital Transformation in Public Services: Lessons from Global Practices. Global International Journal of In-novative Research, 2(5), 1019-1027.
Asbari, M., Wijayanti, L., Hyun, C. C., Purwanto, A., Santoso, P. B., Bernarto, I., ... & Fayzhall, M. (2020). The role of knowledge transfer and organizational learning to build innovation capability: Evidence from Indonesian automotive industry. International Journal of Control and Automation, 13(1), 319-333.
Chinedu, P. U., & Hussaini, Y. (2018). ICT Deployment in governance: A potent enabler of accountability, reliability and transparency (ART) of government business. Engineering Mathematics, 2(2), 68-78.
Corojan, A., & Criado, J. I. (2012). E-government for transparency, anti-corruption, and accountability: Challenges and opportunities for Central American countries. Handbook of research on e-government in emerging economies: Adop-tion, e-participation, and legal frameworks, 328-350.
Dobrolyubova, E., Klochkova, E., & Alexandrov, O. (2019). Digitalization and effective government: what is the cause and what is the effect?. In International Conference on Digital Transformation and Global Society (pp. 55-67). Springer, Cham.
ElMassah, S., & Mohieldin, M. (2020). Digital transformation and localizing the sustainable development goals (SDGs). Ecological Economics, 169, 106490.
Eom, S. J., & Lee, J. (2022). Digital government transformation in turbulent times: Responses, challenges, and future di-rection. Government Information Quarterly, 39(2), 101690.
Escobar, F., Almeida, W. H., & Varajão, J. (2023). Digital transformation success in the public sector: A systematic litera-ture review of cases, processes, and success factors. Information Polity, 28(1), 61-81.
Gherasim, Z., & Ionescu, L. (2019). The financial accountability of e-government: the information transparency of deci-sion-making processes in public organizations. Annals of Spiru Haret University. Economic Series, 19(3), 23-32.
Kurniawan, W., & Soediantono, D. (2022). The Role of Digital Transformation and Leadership Style on Financial Perfor-mance of Defense Industries. Journal of Industrial Engineering & Management Research, 3(3), 111 - 119. https://doi.org/10.7777/jiemar.v3i3.291
Lindquist, E. A., & Huse, I. (2017). Accountability and monitoring government in the digital era: Promise, realism and re-search for digital‐era governance. Canadian public administration, 60(4), 627-656.
Lino, A. F., Aquino, A. C. B. D., & Neves, F. R. (2022). Accountants’ postures under compulsory digital transformation imposed by government oversight authorities. Financial Accountability & Management, 38(2), 202-222.
Ljungholm, D. P. (2015). The impact of transparency in enhancing public sector performance. Contemporary Readings in Law and Social Justice, 7(1), 172-178.
Lombardi, R., & Secundo, G. (2021). The digital transformation of corporate reporting–a systematic literature review and avenues for future research. Meditari Accountancy Research, 29(5), 1179-1208.
Lopez, L., & Fontaine, G. (2019). How transparency improves public accountability: The extractive industries transparen-cy initiative in Mexico. The Extractive Industries and Society, 6(4), 1156-1167.
Mader, D., Vitters, C., & Obbagy, J. (2018). Restoring trust in government through transparency by using accounting and enforcing accountability. The Journal of Government Financial Management, 67(3), 42-47.
Mahmood, M. (2016). Enhancing citizens' trust and confidence in government through digital transformation. Interna-tional Journal of Electronic Government Research (IJEGR), 12(1), 99-110.
Manenji, T., & Marufu, B. (2016). The impact of adopting e-government as a mechanism to enhance accountability as well as transparent conduct within public institutions. Scholedge International Journal of Business Policy & Govern-ance, 3(7), 84-101.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
Marques, R. P., Santos, C., & Duarte, R. (2020). Information Systems as an Enabler for Creating Networks for Moderniza-tion, Transparency and Accountability of the Social Economy Sector. Journal of Information Systems Engineering and Management, 5(4), em0128.
Matasick, C. (2017). Open government: How transparency and inclusiveness can reshape public trust. Trust and Public Policy: How Better Governance Can Help Rebuild Public Trust, 105-124.
Matheus, R., Janssen, M., & Janowski, T. (2021). Design principles for creating digital transparency in government. Gov-ernment Information Quarterly, 38(1), 101550.
Mawansyah, J. (2024). Digital Transformation of Village Finance: Web-Based SISKEUDES Design for Enhancing Trans-parency and Accountability in Naru Village, Bima Regency. Journal of Intelligent Decision Support System (IDSS), 7(2), 188-196.
Mumladze, G. (2023). Open Governance, Based on the Principles of Accountability and Transparency, as the Foundation of a Democratic Society on the Example of the Public Sector of Georgia. ESI Preprints, 15, 317-317.
Natision, A., Esien, E. B., Harjo, D., Agoestyowati, R., & Lestari, P. A. (2022). The Effect of Public Accountability and Transparency on State Financial Management Mechanism: A Quantitative Method Analysis. Ilomata International Journal of Social Science, 3(1), 97-116.
Olayinka, E., & Osariemen, A. (2019). Does public transparency and accountability impact sustainable development goals? A case study of selected African countries. African Accounting and Finance Journal, 2(1), 24-52.
O'Regan, B., King, R., & Smith, D. (2022). Combining accountability forms: transparency and “intelligent” accountability in a public service organization. Accounting, Auditing & Accountability Journal, 35(5), 1287-1315.
Otia, J. E., & Bracci, E. (2022). Digital transformation and the public sector auditing: The SAI's perspective. Financial Accountability & Management, 38(2), 252-280.
Praditya, R. A. (2024). Linking the Role of Promotion of Access to Digital Facilities, Social Media and Digital Literacy on Marketing Performance. UJoST- Universal Journal of Science and Technology, 3(2), 25–31. https://doi.org/10.11111/ujost.v3i2.153
Purwanto, A., & Juliana, J. (2022). The effect of supplier performance and transformational supply chain leadership style on supply chain performance in manufacturing companies. Uncertain Supply Chain Management, 10(2), 511-516.
Purwanto, A., Purba, J., Bernarto, I., & Sijabat, R. (2023). Investigating the role digital transformation and human resource management on the performance of the universities. International Journal of Data and Network Science, 7(4), 2013-2028.
Putra, E. V. (2020, March). Implementation of Public Accountability and Transparency at Non-Government Organizations at the Local Level. In International Conference on Public Administration, Policy and Governance (ICPAPG 2019) (pp. 377-384). Atlantis Press.
Ramírez, Y., & Tejada, Á. (2019). Digital transparency and public accountability in Spanish universities in online media. Journal of Intellectual Capital, 20(5), 701-732.
Saengchaia, S., Sriyakulb, T., & Jermsittiparsertc, K. (2020). Linking e-Government with Citizen Satisfaction through Transparency, Accountability and Transformation of Government: An Empirical Study in Thailand. International Journal of Innovation, Creativity and Change, 12(11), 589-607.
Saldanha, D. M. F., Dias, C. N., & Guillaumon, S. (2022). Transparency and accountability in digital public services: Learning from the Brazilian cases. Government Information Quarterly, 39(2), 101680.
Sarker, M. N. I., Wu, M., & Hossin, M. A. (2018, May). Smart governance through bigdata: Digital transformation of pub-lic agencies. In 2018 international conference on artificial intelligence and big data (ICAIBD) (pp. 62-70). IEEE.
Shin, S. C., Ho, J. W., & Pak, V. Y. (2020, February). Digital transformation through e-Government innovation in Uzbeki-stan. In 2020 22nd International Conference on Advanced Communication Technology (ICACT) (pp. 632-639). IEEE.
Singh, A. V., Bansod, G., Mahajan, M., Dietrich, P., Singh, S. P., Rav, K., ... & Bill, J. (2023). Digital transformation in toxicology: improving communication and efficiency in risk assessment. ACS omega, 8(24), 21377-21390.
Todoruţ, A. V., & Tselentis, V. (2018). Digital technologies and the modernization of public administration. Calitatea-Acces la Success, 19(165), 73-78.
Triko, G., & Nurmasari, J. (2023). Implementation of Accountability and Transparency Zakat: BAZNAS Digital Trans-formation Innovation in an Effort to Enhance Social Impact. In Indonesian Conference of Zakat-Proceedings (pp. 391-397).
Utomo, H. J. N., Irwantoro, I., Wasesa, S., Purwati, T., Sembiring, R., & Purwanto, A. (2023). Investigating the role of in-novative work behavior, organizational trust, perceived organizational support: an empirical study on SMEs perfor-mance. Journal of Law and Sustainable Development, 11(2), e417-e417.
Viale Pereira, G., Estevez, E., Cardona, D., Chesñevar, C., Collazzo-Yelpo, P., Cunha, M. A., ... & Scholz, R. W. (2020). South American expert roundtable: increasing adaptive governance capacity for coping with unintended side effects of digital transformation. Sustainability, 12(2), 718.
Wang, Z. (2023). Enterprise Digital Transformation and Accounting Information Transparency. Highlights in Business, Economics and Management, 9, 683-697.
Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management, 38(2), 152-176.
Al Sulaimani, A. H. A., & Ozuem, W. (2022). Understanding the role of transparency, participation, and collaboration for achieving open digital government goals in Oman. Transforming Government: People, Process and Policy, 16(4), 595-612.
Alla, B., & Filonych, O. (2020). Digitalization provides transparency in the management of the public finance and asset. Науковий журнал «Економіка і регіон», 1(76), 74-85.
Aryatama, S., Widodo, U., Fahriyah, F., Pribadi, T., & Suacana, I. W. G. (2024). Enhancing Governance Efficiency through Digital Transformation in Public Services: Lessons from Global Practices. Global International Journal of In-novative Research, 2(5), 1019-1027.
Asbari, M., Wijayanti, L., Hyun, C. C., Purwanto, A., Santoso, P. B., Bernarto, I., ... & Fayzhall, M. (2020). The role of knowledge transfer and organizational learning to build innovation capability: Evidence from Indonesian automotive industry. International Journal of Control and Automation, 13(1), 319-333.
Chinedu, P. U., & Hussaini, Y. (2018). ICT Deployment in governance: A potent enabler of accountability, reliability and transparency (ART) of government business. Engineering Mathematics, 2(2), 68-78.
Corojan, A., & Criado, J. I. (2012). E-government for transparency, anti-corruption, and accountability: Challenges and opportunities for Central American countries. Handbook of research on e-government in emerging economies: Adop-tion, e-participation, and legal frameworks, 328-350.
Dobrolyubova, E., Klochkova, E., & Alexandrov, O. (2019). Digitalization and effective government: what is the cause and what is the effect?. In International Conference on Digital Transformation and Global Society (pp. 55-67). Springer, Cham.
ElMassah, S., & Mohieldin, M. (2020). Digital transformation and localizing the sustainable development goals (SDGs). Ecological Economics, 169, 106490.
Eom, S. J., & Lee, J. (2022). Digital government transformation in turbulent times: Responses, challenges, and future di-rection. Government Information Quarterly, 39(2), 101690.
Escobar, F., Almeida, W. H., & Varajão, J. (2023). Digital transformation success in the public sector: A systematic litera-ture review of cases, processes, and success factors. Information Polity, 28(1), 61-81.
Gherasim, Z., & Ionescu, L. (2019). The financial accountability of e-government: the information transparency of deci-sion-making processes in public organizations. Annals of Spiru Haret University. Economic Series, 19(3), 23-32.
Kurniawan, W., & Soediantono, D. (2022). The Role of Digital Transformation and Leadership Style on Financial Perfor-mance of Defense Industries. Journal of Industrial Engineering & Management Research, 3(3), 111 - 119. https://doi.org/10.7777/jiemar.v3i3.291
Lindquist, E. A., & Huse, I. (2017). Accountability and monitoring government in the digital era: Promise, realism and re-search for digital‐era governance. Canadian public administration, 60(4), 627-656.
Lino, A. F., Aquino, A. C. B. D., & Neves, F. R. (2022). Accountants’ postures under compulsory digital transformation imposed by government oversight authorities. Financial Accountability & Management, 38(2), 202-222.
Ljungholm, D. P. (2015). The impact of transparency in enhancing public sector performance. Contemporary Readings in Law and Social Justice, 7(1), 172-178.
Lombardi, R., & Secundo, G. (2021). The digital transformation of corporate reporting–a systematic literature review and avenues for future research. Meditari Accountancy Research, 29(5), 1179-1208.
Lopez, L., & Fontaine, G. (2019). How transparency improves public accountability: The extractive industries transparen-cy initiative in Mexico. The Extractive Industries and Society, 6(4), 1156-1167.
Mader, D., Vitters, C., & Obbagy, J. (2018). Restoring trust in government through transparency by using accounting and enforcing accountability. The Journal of Government Financial Management, 67(3), 42-47.
Mahmood, M. (2016). Enhancing citizens' trust and confidence in government through digital transformation. Interna-tional Journal of Electronic Government Research (IJEGR), 12(1), 99-110.
Manenji, T., & Marufu, B. (2016). The impact of adopting e-government as a mechanism to enhance accountability as well as transparent conduct within public institutions. Scholedge International Journal of Business Policy & Govern-ance, 3(7), 84-101.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
Marques, R. P., Santos, C., & Duarte, R. (2020). Information Systems as an Enabler for Creating Networks for Moderniza-tion, Transparency and Accountability of the Social Economy Sector. Journal of Information Systems Engineering and Management, 5(4), em0128.
Matasick, C. (2017). Open government: How transparency and inclusiveness can reshape public trust. Trust and Public Policy: How Better Governance Can Help Rebuild Public Trust, 105-124.
Matheus, R., Janssen, M., & Janowski, T. (2021). Design principles for creating digital transparency in government. Gov-ernment Information Quarterly, 38(1), 101550.
Mawansyah, J. (2024). Digital Transformation of Village Finance: Web-Based SISKEUDES Design for Enhancing Trans-parency and Accountability in Naru Village, Bima Regency. Journal of Intelligent Decision Support System (IDSS), 7(2), 188-196.
Mumladze, G. (2023). Open Governance, Based on the Principles of Accountability and Transparency, as the Foundation of a Democratic Society on the Example of the Public Sector of Georgia. ESI Preprints, 15, 317-317.
Natision, A., Esien, E. B., Harjo, D., Agoestyowati, R., & Lestari, P. A. (2022). The Effect of Public Accountability and Transparency on State Financial Management Mechanism: A Quantitative Method Analysis. Ilomata International Journal of Social Science, 3(1), 97-116.
Olayinka, E., & Osariemen, A. (2019). Does public transparency and accountability impact sustainable development goals? A case study of selected African countries. African Accounting and Finance Journal, 2(1), 24-52.
O'Regan, B., King, R., & Smith, D. (2022). Combining accountability forms: transparency and “intelligent” accountability in a public service organization. Accounting, Auditing & Accountability Journal, 35(5), 1287-1315.
Otia, J. E., & Bracci, E. (2022). Digital transformation and the public sector auditing: The SAI's perspective. Financial Accountability & Management, 38(2), 252-280.
Praditya, R. A. (2024). Linking the Role of Promotion of Access to Digital Facilities, Social Media and Digital Literacy on Marketing Performance. UJoST- Universal Journal of Science and Technology, 3(2), 25–31. https://doi.org/10.11111/ujost.v3i2.153
Purwanto, A., & Juliana, J. (2022). The effect of supplier performance and transformational supply chain leadership style on supply chain performance in manufacturing companies. Uncertain Supply Chain Management, 10(2), 511-516.
Purwanto, A., Purba, J., Bernarto, I., & Sijabat, R. (2023). Investigating the role digital transformation and human resource management on the performance of the universities. International Journal of Data and Network Science, 7(4), 2013-2028.
Putra, E. V. (2020, March). Implementation of Public Accountability and Transparency at Non-Government Organizations at the Local Level. In International Conference on Public Administration, Policy and Governance (ICPAPG 2019) (pp. 377-384). Atlantis Press.
Ramírez, Y., & Tejada, Á. (2019). Digital transparency and public accountability in Spanish universities in online media. Journal of Intellectual Capital, 20(5), 701-732.
Saengchaia, S., Sriyakulb, T., & Jermsittiparsertc, K. (2020). Linking e-Government with Citizen Satisfaction through Transparency, Accountability and Transformation of Government: An Empirical Study in Thailand. International Journal of Innovation, Creativity and Change, 12(11), 589-607.
Saldanha, D. M. F., Dias, C. N., & Guillaumon, S. (2022). Transparency and accountability in digital public services: Learning from the Brazilian cases. Government Information Quarterly, 39(2), 101680.
Sarker, M. N. I., Wu, M., & Hossin, M. A. (2018, May). Smart governance through bigdata: Digital transformation of pub-lic agencies. In 2018 international conference on artificial intelligence and big data (ICAIBD) (pp. 62-70). IEEE.
Shin, S. C., Ho, J. W., & Pak, V. Y. (2020, February). Digital transformation through e-Government innovation in Uzbeki-stan. In 2020 22nd International Conference on Advanced Communication Technology (ICACT) (pp. 632-639). IEEE.
Singh, A. V., Bansod, G., Mahajan, M., Dietrich, P., Singh, S. P., Rav, K., ... & Bill, J. (2023). Digital transformation in toxicology: improving communication and efficiency in risk assessment. ACS omega, 8(24), 21377-21390.
Todoruţ, A. V., & Tselentis, V. (2018). Digital technologies and the modernization of public administration. Calitatea-Acces la Success, 19(165), 73-78.
Triko, G., & Nurmasari, J. (2023). Implementation of Accountability and Transparency Zakat: BAZNAS Digital Trans-formation Innovation in an Effort to Enhance Social Impact. In Indonesian Conference of Zakat-Proceedings (pp. 391-397).
Utomo, H. J. N., Irwantoro, I., Wasesa, S., Purwati, T., Sembiring, R., & Purwanto, A. (2023). Investigating the role of in-novative work behavior, organizational trust, perceived organizational support: an empirical study on SMEs perfor-mance. Journal of Law and Sustainable Development, 11(2), e417-e417.
Viale Pereira, G., Estevez, E., Cardona, D., Chesñevar, C., Collazzo-Yelpo, P., Cunha, M. A., ... & Scholz, R. W. (2020). South American expert roundtable: increasing adaptive governance capacity for coping with unintended side effects of digital transformation. Sustainability, 12(2), 718.
Wang, Z. (2023). Enterprise Digital Transformation and Accounting Information Transparency. Highlights in Business, Economics and Management, 9, 683-697.