-BUDGETING AND GOOD GOVERNANCE: A SYSTEMATIC LITERATURE REVIEW

Abstract

Amid global demands for transparency and accountability in public financial management, e-budgeting has emerged as a technological solution that supports the realization of good governance principles. This study aims to systematically review academic literature that discusses the implementation of e-budgeting in the context of government, as well as its impact on preventing corruption and improving the quality of governance. This study uses a Systematic Literature Review (SLR) approach by analyzing nine scientific articles from nationally and internationally accredited journals published between 2016 and 2023. The study results show that e-budgeting significantly improves transparency, accountability, and public participation in the budget planning and monitoring process. In addition, this system is proven to be able to accelerate the budgeting process, minimize irregularities, and reduce corrupt practices through automation and digitization of financial information systems. However, the effectiveness of e-budgeting implementation is strongly influenced by the readiness of technological infrastructure, the quality of human resources, as well as political support and organizational culture. This study concludes that e-budgeting is not only an administrative instrument, but also a strategic institutional reform mechanism to strengthen good governance. The study recommends the importance of collaboration between central and local governments to strengthen system integration, improve bureaucratic digital literacy, and encourage wider public participation.