Implementation Challenges of the SAKTI Application in Enhancing Budget Management Efficiency at the Makassar Immigration Detention Center
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Abstract
The implementation of digital financial management systems is essential for improving efficiency, transparency, and accountability in public sector financial administration. However, challenges at the organizational level may hinder the effective use of integrated financial applications. This study aimed to identify and analyze the challenges associated with implementing the Agency-Level Financial Application System (Sistem Aplikasi Keuangan Tingkat Instansi, SAKTI) for budget management at the Makassar Immigration Detention Center in Indonesia. The study examined implementation barriers among financial management personnel, focusing on human resource competencies, technical training, network infrastructure, system complexity, and organizational readiness for digital transformation. The findings revealed several interconnected challenges that constrained effective implementation. Of the three financial managers, only one had received formal training in using SAKTI, indicating a substantial gap in user competency and training coverage. In addition, inadequate network infrastructure, system complexity, and limited organizational preparedness hindered the transition from manual procedures to digital financial management. These findings highlight the importance of both technical capacity and organizational support in implementing digital public financial systems. The study recommends providing regular technical training and financial system certification for all users, strengthening digital infrastructure, and fostering a digital work culture supported by transformational leadership. These measures can improve user competency, facilitate organizational adaptation, and strengthen the effective and accountable management of public funds. The study contributes practical insights for public institutions seeking to address implementation barriers and maximize the benefits of digital financial management systems.
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