DAMPAK EDUCATIONAL MISMATCH DAN TRANSFORMASI DIGITAL TERHADAP CAPAIAN INDIKATOR KINERJA PELAKSANAAN ANGGARAN

Abstract

This study aims to examine the role of educational mismatch and digital transformation in achieving the Budget Implementation Performance Indicator (IKPA) within the public sector. The research employs a systematic literature review of scholarly articles, policy reports, and national publications published between 2020 and 2024 that are relevant to public financial management and IKPA. The findings indicate that educational mismatch among financial management officers may reduce budget implementation effectiveness, particularly in the indicators of payment completion and budget execution quality. However, the implementation of digital transformation through integrated financial systems such as the SAKTI application has been shown to enhance efficiency, accuracy, and accountability, while compensating for competency gaps caused by mismatched educational backgrounds. This study concludes that the synergy between human resource capacity building and digital transformation is essential for sustaining and improving IKPA performance in government institutions.