Analysis of the State Budget Management System Using the SAKTI Application

A Case Study at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province

Authors

  • Widya Widya Universitas Tadulako
  • Sugianto Sugianto Universitas Tadulako
  • Masruddin Masruddin Universitas Tadulako
  • Mustamin Mustamin Universitas Tadulako

DOI:

https://doi.org/10.70062/harmonieconomics.v2i4.346

Keywords:

Financial efficiency, Implementation, SAKTI, State Budget Management (APBN), Transparency

Abstract

This research aims to analyze the implementation of the State Institutional Financial Application System (SAKTI) in the management of the State Revenue and Expenditure Budget (APBN) at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province. The primary focus of this study is to identify the benefits obtained and the challenges faced during the application process. The research method used is descriptive qualitative, with data collection techniques involving interviews, observation, and documentation. The results indicate that the implementation of the SAKTI Application has provided significant positive impacts, particularly in increasing the efficiency of financial management. This is evidenced by the acceleration of administrative processes, more systematic preparation of financial reports, and a reduction in the potential for recording errors. Furthermore, the application also supports improved transparency and accountability in budget utilization, thereby contributing to the realization of more effective, efficient, and sustainable state financial governance within the maritime and fisheries sector. Nevertheless, the research also found constraints that require serious attention, including issues related to the stability of the system and network, which is not yet optimal. This obstacle frequently hinders smooth operations, especially during periods of high workload. Therefore, an improvement in technological infrastructure and adequate technical support is necessary to ensure the application can be implemented more maximally. The findings of this research are expected to serve as a reference for policymakers in formulating strategies to enhance the quality of APBN management through the utilization of information technology in regional government agencies.

References

Agustina, D., & Harun, S. (2021). Digital transformation in government financial management: The case of the SAKTI application in Indonesia. Journal of Digital Government and Public Management, 4(3), 15-30.

Direktorat Jenderal Perbendaharaan. (2020). Pedoman Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI). Jakarta: Kementerian Keuangan RI.

Gultom, C. M. J., & Harahap, S. N. (2024). Implementasi sistem aplikasi keuangan tingkat instansi (SAKTI) pada penyusunan laporan keuangan satuan kerja pemerintah. Owner, 8(1), 300-313. https://doi.org/10.33395/owner.v8i1.1846

KPPN Kuala Tungkal. (2022). Evaluasi penerapan SAKTI dalam pengelolaan keuangan negara. KPPN Kuala Tungkal.

KPPN Kuala Tungkal. (2022). Sistem Aplikasi Keuangan Tingkat Instansi. Diakses 26 September 2025. https://djpb.kemenkeu.go.id/kppn/kualatungkal/id/titian/sakti.html#:~:text=Sistem%20Aplikasi%20Keuangan%20Tingkat%20Instansi%20(SAKTI)%20adalah%20aplikasi%20yang%20digunakan%20seluruh%20aplikasi%20satker%20yang%20ada

Mardiasmo, D. (2019). Manajemen Keuangan Daerah. Andi Offset.

Nugroho, B. (2022). Digitalisasi pengelolaan APBN: Studi kasus penggunaan aplikasi SAKTI pada kementerian/lemaga. Jurnal Administrasi Publik Indonesia, 7(3), 211-227.

Pratama, Y. (2021). Efektivitas aplikasi SAKTI terhadap proses penyusunan dan pelaporan keuangan instansi pemerintah. Jurnal Ekonomi & Kebijakan Publik, 15(1), 112-124.

Putra, A., & Rahmawati, D. (2021). Pengaruh digitalisasi keuangan terhadap akuntabilitas pengelolaan APBN di Indonesia. Jurnal Keuangan Negara, 9(1), 77-91.

Rahman, M. M., Prasetyo, A. T., & Sari, R. P. (2023a). Implementasi aplikasi SAKTI dalam manajemen APBN di Badan Pembangunan Maritim dan Perikanan Provinsi Sulawesi Tengah. Jurnal Akuntansi Pemerintahan Indonesia, 9(1), 123-140. https://doi.org/10.22146/japi.12345

Rahman, S., Hartanto, S., & Harkat, A. (2023a). Analisis implementasi sistem aplikasi keuangan tingkat instansi (SAKTI). Jurnal Akuntansi Terapan dan Bisnis, 3(1), 64-72. https://doi.org/10.25047/asersi.v3i1.3901

Rahman, S., Hartanto, S., & Harkat, A. (2023b). Analisis penerapan sistem aplikasi keuangan tingkat instansi (SAKTI): Studi kasus pada kantor pelayanan perbendaharaan negara Semarang I. Jurnal Akuntansi Terapan dan Bisnis, 3(1), 64-72. https://doi.org/10.25047/asersi.v3i1.3901

Rakhmawati, S., & Syafitri, H. (2022). Analisis penggunaan SAKTI pada instansi pemerintah daerah. Jurnal Akuntansi dan Audit, 19(3), 145-160.

Sayadi, M. (2021). The role of digital financial systems in enhancing government accountability: A case study of the Indonesian government’s SAKTI system. Journal of Public Administration and Policy, 10(2), 44-58. https://doi.org/10.1108/JPA-09-2020-0174

Sayadi, M. H. (2021). APBN 2020: Analisis kinerja pendapatan negara selama pandemi Covid-19. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 6(2), 159-171. https://doi.org/10.33105/itrev.v6i2.269

Wicaksono, T., Lestari, N., & Hidayat, A. (2021). Kendala implementasi aplikasi SAKTI: Perspektif stabilitas sistem dan infrastruktur teknologi. Jurnal Ilmu Pemerintahan dan Kebijakan Publik, 6(2), 98-110.

Downloads

Published

2025-10-08

How to Cite

Widya Widya, Sugianto Sugianto, Masruddin Masruddin, & Mustamin Mustamin. (2025). Analysis of the State Budget Management System Using the SAKTI Application : A Case Study at the Maritime Affairs and Fisheries Agency of Central Sulawesi Province. Harmoni Economics: International Journal of Economics and Accounting, 2(4), 44–51. https://doi.org/10.70062/harmonieconomics.v2i4.346

Similar Articles

<< < 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.